Analisis pengendalian internal pada prosedur pelaporan pelaksanaan Authorization for Expenditure (AFE) dan Pedoman Tata Kerja (PTK) 074 tahun 2010 pada Kontraktor Kontrak Kerja Sama (KKKS) minyak dan gas bumi: Studi kasus pada perusahaan A = Analysis of internal control in Authorization for Expenditure (AFE) reporting procedure and Operating Guideline (PTK) 074 year 2010 in oil and gas Cooperation Contract Contractor (KKKS): Case study in company A / Tubagus Muhamad Yusuf Khudri
| Main Authors: | Irrya, author, Add author: Tubagus Muhamad Yusuf Khudri, supervisor, Add author: Purwatiningsih, examiner, Add author: Rangga Handika, examiner |
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| Format: | Bachelors Doctoral |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20416292 |
Daftar Isi:
- [Laporan ini membahas pengendalian internal pada prosedur pelaporan pelaksanaan Authorization for Expenditure (AFE) di Perusahaan A dan Pedoman Tata Kerja (PTK) 074 tahun 2010. Analisis dilakukan dengan mengacu pada teori COSO Enterprise Resource Management (ERM) dan regulasi yang berlaku. Analisis pengendalian internal pada Perusahaan A didasari oleh risiko yang teridentifikasi pada setiap tahap dalam prosedur pelaporan pelaksanaan AFE. Selain itu, hasil analisis menunjukkan bahwa prosedur AFE yang tertuang di dalam PTK 074 tahun 2010 telah sesuai dengan teori pengendalian internal pada COSO ERM.;This report aims to describe internal control in Company A‟s Authorization for Expenditure (AFE) reporting procedure and Operating Guideline (PTK) 074 year 2010. The analysis was conducted through applying COSO Enterprise Resource Management (ERM) theory and corresponding regulations. Analysis of internal control in Company A is based on identified risks of AFE reporting procedure. In addition, the result suggested that AFE procedure in PTK 074 year 2010 was in accordance with the COSO ERM internal control theory.;This report aims to describe internal control in Company A‟s Authorization for Expenditure (AFE) reporting procedure and Operating Guideline (PTK) 074 year 2010. The analysis was conducted through applying COSO Enterprise Resource Management (ERM) theory and corresponding regulations. Analysis of internal control in Company A is based on identified risks of AFE reporting procedure. In addition, the result suggested that AFE procedure in PTK 074 year 2010 was in accordance with the COSO ERM internal control theory., This report aims to describe internal control in Company A‟s Authorization for Expenditure (AFE) reporting procedure and Operating Guideline (PTK) 074 year 2010. The analysis was conducted through applying COSO Enterprise Resource Management (ERM) theory and corresponding regulations. Analysis of internal control in Company A is based on identified risks of AFE reporting procedure. In addition, the result suggested that AFE procedure in PTK 074 year 2010 was in accordance with the COSO ERM internal control theory.]