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"Penelitian ini bertujuan untuk mengevaluasi fenomena pengakuan dan pengukuran basis akrual dengan menggunakan dokumen nota dinas Fungsi Konsuler atas PNBP pelayanan pada Kementerian Luar Negeri Republik Indonesia berdasarkan kerangka akuntabilitas publik dan cost benefit analysis. Dokumen nota dinas Fungsi Konsuler merupakan dokumen resmi yang berisi rincian penerimaan PNBP pelayanan yang dihasilkan selama rentang periode pengakuan PNBP pelayanan. Pengakuan dan pengukuran dengan menggunakan dokumen tersebut menyebabkan nilai pendapatan-LO yang disajikan dalam Laporan Keuangan menjadi over atau understated karena terdiri dari 5 (lima) frekuensi atau periode pengakuan dan pengukuran, yaitu setiap hari, setiap minggu, setiap dua minggu, setiap bulan, dan setiap tiga bulan. Unit analisis adalah 5 (lima) unit kerja Perwakilan RI. Data diperoleh melalui wawancara dan analisa dokumen. Metode analisis data menggunakan teknik deskriptif kualitatif dan content analysis. Hasil penelitian menunjukkan bahwa fenomena pengakuan dan pengukuran PNBP pelayanan berdasarkan nota dinas telah sesuai dengan SAP dikarenakan transaksi yang terjadi telah berdasarkan keterjadian dengan pertimbangan biaya dan manfaat yang terjadi di Perwakilan RI. Selain itu, perlakuan pengakuan dan pengukuran yang dilakukan telah mempertimbangkan biaya dan manfaat berupa komponen berwujud dan tidak berwujud. Komponen biaya berwujud berupa biaya mutasi pegawai dan administrasi bank, sedangkan manfaat berwujud berupa jumlah transaksi yang sedikit, keterjadian jumlah transaksi pelayanan, dan selisih penyajian nilai Pendapatan LO tidak material. Komponen biaya tidak berwujud berupa biaya waktu dan psikologis, sedangkan manfaat tidak berwujud berupa kemudahan penginputan transaksi, fleksibilitas tugas, meminimalisir risiko salah saji, serta jumlah reviu yang sedikit.

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This study aims to evaluate the phenomenon of recognition and measurement of accrual basis using Consular Function memorandum document on non-tax services revenue at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis. The Consular Function memorandum document is an official document that contains details of non-tax revenue generated during the period of non-tax revenue recognition. Recognition and measurement using this document causes the value of revenue-LO presented in the Financial Statements to be over or understated because it consists of 5 five frequencies, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is five Indonesia Representative mission. Data were obtained through interviews and documentation. The data analysis method uses descriptive qualitative techniques and content analysis. The results showed that the phenomenon of recognition and measurement of revenue services based on official notes was in accordance with SAP because the transactions that occurred were based on events with consideration of the costs and benefits that occurred in the Indonesia Representative mission. In addition, the recognition and measurement treatment carried out has considered the costs and benefits in the form of tangible and intangible components. The tangible cost component is in the form of mutation of employee and bank administration costs, while the tangible benefits are in the form of a small number of transactions, the occurrence of the number of service transactions, and the difference in the presentation of the LO Revenue value is not material. The intangible cost component is in the form of time and psychological costs, while the intangible benefits are in the form of ease of inputting transactions, flexibility of tasks, minimizing the risk of misstatement, and smaller number of reviews."

"ABSTRAKUntuk mencapai target penerimaan negara tiap-tiap Kontraktor Kontrak KerjaSama (KKKS) minyak dan gas bumi diberikan suatu target produksi sebagaipenilaian kinerja perusahaan oleh SKK Migas. Untuk perusahaan pengelola blokmigas yang memiliki lapangan-lapangan produksi tua memiliki kendala-kendalauntuk mencapai target tersebut salah satunya adalah adanya permasalahan crossflow pada reservoir sumur. Dengan menggunakan flow optimizer kontraktor dapatmengatasi permasalahan tersebut. Namun perlu dilihat secara keekonomianapakah tambahan produksi tersebut dapat mencapai expected return yangdipersyaratkan oleh perusahaan. Dengan menggunakan cost benefit analysis dapatdihitung tingkat pengembalian yang dihasilkan karena adanya treatment yangdilakukan perusahaan. Kemudian hasil perhitungan cost benefit analysis tersebutdilakukan perhitungan real option analysis untuk memperhitungkan adanyaopportunity yang diperoleh dari opsi karena adanya ketidakpastian dari hargaminyak dan keputusan-keputusan strategis yang dapat diambil oleh manajemen.Berdasarkan hasil perhitungan diketahui bahwa proyek tersebut memberikanimbal hasil yang positif sebesar 36.36% namun belum mencapai tingkat imbalhasil yang diharapkan oleh perusahaan sebesar 58.08%.

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ABSTRACTTo achieve target revenue each of oil and gas Production Sharing Contractors(KKKS) is given production target as the corporate performance evaluation bySKK Migas. For companies managing oil and gas blocks that have the oldproduction fields have several problems to achieving these targets, one of which isthe problems with cross flow on the reservoir wells. By using flow optimizercontractor can resolve these problems. However, it should be evaluate whetheradditional production can achieve the expected return required by the company.By using cost benefit analysis, the company can calculated the return generatedfrom treatment performed by them self. The calculation results of the cost benefitanalysis will be used to calculate the real option analysis to calculate theopportunity generated from the option due to the uncertainty of oil prices and thestrategic decisions which can be taken by the management. Based on calculationsit is known that the project generate positive return amounting 36.36% but has notachieved the expected return that was set by the company amounting 58.08%."

"[ABSTRAK Pemerintah Negara Bagian Queensland mencanangkan regulasi penghematan air bersih, dimana bangunan ? bangunan baru diwajibkan untuk memenuhi level air bersih tertentu. Dalam hal ini, tanki air hujan digunakan untuk memenuhi target tersebut. Namun demikian, para stakeholder telah memperhitungkan bahwa regulasi ini ?memakan? biaya yang sangat banyak. Maka dari itu, dibuatlah analisis cost-benefit pada regulasi penghematan air yang komprehensif untuk menentukan apakah regulasi ini pantas untuk tetap dipertahankan.ABSTRACT The Queensland State Government proposed an existing Water Savings Regulations, in which new buildings in most areas have to achieve certain water savings level. In order to achieve these targets, Rainwater Tanks (RWTs) are used. However, stakeholders found that these existing regulations somehow are costly. Thus more comprehensive benefit-cost analysis of retaining the existing regulation is undertaken in order to know whether or not it is worth to reta, The Queensland State Government proposed an existing Water Savings Regulations, in which new buildings in most areas have to achieve certain water savings level. In order to achieve these targets, Rainwater Tanks (RWTs) are used. However, stakeholders found that these existing regulations somehow are costly. Thus more comprehensive benefit-cost analysis of retaining the existing regulation is undertaken in order to know whether or not it is worth to reta]"