Arifin, Kasman (2016) Cost recovery impact on national budget (APBN) and oil and gas shared fund (DBH). In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

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Abstract

The purpose of this study is to examine the cost recovery impact on national budget (APBN) and state shared fund (DBH).The analysis of this research unit is on upstream of oil and gas industry which is managed by the Indonesian government with Production Sharing Contract for 44 companies.The population of this research comprises operators of Production Sharing Contract and the body of government that manages oil & gas or that is called “SKKMIGAS” consisting of 62 managers, 51 professionals, and 18 researchers from a university.This study uses secondary data obtained from “SKKMIGAS” documents for the year 1984 to 2014.The results of this research indicate the variable which has big impact on state shared fund is cost recovery, and the variable which does not have any impact on national budget is cost recovery.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Cost recovery, National Budget, State Shared Fund
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	01 Feb 2017 02:56
Last Modified:	01 Feb 2017 02:56
URI:	https://repo.uum.edu.my/id/eprint/20815

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