Dewi, Praditya Kesuma and Anantadjaya, Sam PD (2008) Analysis of Depreciation Method in PSC Company in Comparison to The Financial Accounting Standard. Bachelor thesis, Swiss German University.

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Abstract

The increase of the numbers of oil and gas contractors in Indonesia spurs BPMIGAS as government’s oil and gas regulator put very much concern in the production-sharing contract, which becomes a basis contract regulation between BPMIGAS and oil and gas contractors. This study uses a case study of Marathon International Petroleum Indonesia Ltd or known as “MIPIL”. One of the most essential part in the contract is how the financial regulation be implemented by contractors. There are several differences in accounting implementation compare to Financial Accounting Standard or known as FAS. Among several differences, one of them is depreciation method that becomes the core issue in this thesis. In order to compare between BPMIGAS and FAS depreciation method, depreciation expense is calculated by using MIPIL’s asset information. The methodology uses in this thesis are qualitative and quantitative approach. Both are conducted in analyzing the issue about how two depreciation method differ from one and another and obtaining data needed prior to the asset information. With several background reasons, this issue brings out benefits for both government of Indonesia and contractors.

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681 Depreciation
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Astuti Kusumaningrum
Date Deposited:	27 Oct 2020 01:46
Last Modified:	27 Oct 2020 01:46
URI:	http://repository.sgu.ac.id/id/eprint/950

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