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Accounting And Finance For The Oil And Gas Industry
February 9, 2026
Jadwal Pelatihan Accounting And Finance For The Oil And Gas Industry
| Tanggal | Tempat | Kota | | 18 - 19 Februari 2026 | - | Yogyakarta |
Accounting And Finance For The Oil And Gas Industry
DESKRIPSI Accounting And Finance For The Oil And Gas Industry
Industri minyak dan gas memiliki karakteristik akuntansi dan keuangan yang unik dibandingkan sektor lainnya. Kompleksitas kontrak (PSC/Cost Recovery & Gross Split), risiko eksplorasi tinggi, investasi besar (capital intensive), serta fluktuasi harga komoditas menjadikan pengelolaan keuangan di sektor ini membutuhkan pemahaman khusus. Beberapa tantangan utama dalam akuntansi dan keuangan migas meliputi:
- Perlakuan biaya eksplorasi & pengembangan
- Revenue recognition berdasarkan lifting
- Cost recovery dan gross split mechanism
- Joint venture & interest participating
- Decommissioning & abandonment liability
- Pelaporan sesuai IFRS/PSAK & regulasi SKK Migas
Pelatihan ini dirancang untuk memberikan pemahaman komprehensif dan praktis mengenai sistem akuntansi dan pengelolaan keuangan di industri oil & gas.
TUJUAN Accounting And Finance For The Oil And Gas Industry
Setelah mengikuti pelatihan ini, peserta mampu:
- Memahami karakteristik bisnis dan siklus operasi migas (upstream, midstream, downstream)
- Memahami perlakuan akuntansi khusus industri migas
- Menganalisis cost recovery & gross split mechanism
- Mengelola CAPEX & OPEX dalam proyek migas
- Memahami pengaruh fluktuasi harga minyak terhadap laporan keuangan
- Menginterpretasikan laporan keuangan perusahaan migas
1. Overview Oil & Gas Industry
- Karakteristik industri migas
- Upstream, midstream, downstream
- Production Sharing Contract (PSC)
- Peran SKK Migas
2. Accounting for Exploration & Development
- Successful Efforts vs Full Cost Method
- Capitalization vs expense
- Impairment aset migas
- Depletion, depreciation & amortization (DD&A)
3. Revenue Recognition in Oil & Gas
- Revenue berdasarkan lifting
- Entitlement & equity share
- Over/Under lifting
4. Cost Recovery & Gross Split
- Mekanisme cost recovery
- Recoverable vs non-recoverable cost
- First Tranche Petroleum (FTP)
- Perhitungan gross split
5. Budgeting & Cost Control in O&G
- CAPEX vs OPEX
- Work Program & Budget (WP&B)
- AFE (Authorization for Expenditure)
- Cost monitoring & reporting
6. Financial Reporting & Compliance
- PSAK & IFRS relevan untuk migas
- Asset retirement obligation (ARO)
- Joint operation accounting
- Audit & compliance issue
7. Financial Analysis of Oil & Gas Projects
- Break Even Oil Price
- NPV & IRR proyek migas
- Sensitivitas harga minyak
- Economic limit production