Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penambangan sirtu memiliki karakteristik produksi yang berbeda dengan penambangan mineral logam dan batubara, dimana rencana produksi sangat berkaitan dengan estimasi atau perkiraan pasar yang tidak menentu. Selain itu, jarak buang, jenis truck, jenis material, hingga ukuran vessel memiliki pengaruh terhadap produktivitas tambang. Kajian teknis terkait peralatan penambangan demi mengoptimalisasi kegiatan produksi dan target produksi dilakukan dengan tujuan utama mengevaluasi aspek teknis dan pengaruhnya terhadap kegiatan produksi. Aspek teknis yang dievaluasi adalah ketersediaan dan produktivitas alat berat dibandingkan dengan produktivitas truck (pengangkut material) dan pengaruh karakteristik material sirtu terhadap kebutuhan project. Terdapat kesimpulan bahwa kemampuan produksi rata-rata per jam dari setiap unit excavator yang digunakan dalam kegiatan penambangan lebih besar daripada kapasitas angkut dari armada truck, sehingga target produksi tidak tercapai. Selain itu, terjadi penumpukan antrian pada satu loading point dikarenakan material yang dibutuhkan pembeli dan jadwal antrian kedatangan truck yang kurang tertata dengan baik. Sehingga, dibutuhkan koordinasi lebih lanjut terkait jadwal pengambilan material dengan pembeli, edukasi pembeli terkait material yang dibutuhkan agar sesuai, dan apabila memungkinkan dilakukan perluasan loading point yang padat antrian sesuai dengan kebutuhan proyek.

---

Sandstone mining has different production characteristics than metal mineral and coal mining, where production plans are closely related to uncertain market estimation. In addition, the dumping distance, the truck type, the material type, and the size of the vessel influence mining productivity. Technical studies related to mining equipment to optimize the production activities and targets are carried out with the primary objective of evaluating technical aspects and their impact on production activities. The technical aspects that are evaluated are the availability and productivity of heavy equipment compared to truck productivity (material transporters) and the effect of the characteristics of sandstone materials on the project requirements. There is a conclusion that the average production capacity per hour of each excavator unit used in mining activities is greater than the carrying capacity of the truck fleet, so the production target is not achieved. In addition, there is a build-up of queues at one certain loading point due to the material needed by buyers and an unorganized truck arrival schedule. Thus, further coordination with the buyer is needed regarding the material collection schedule, educating the buyer in choosing the suitable materials, and, if possible, expanding the crowded loading point following project necessity."

"Kabupaten Garut merupakan kabupaten yang mempunyai potensi sumber daya bahan tambang berupa bahan galian logam (mineral) maupun non logam diantaranya pasir dan batuan andesit. salah satu wilayahnya di Gunung Guntur. Banyak faktor yang mendorong agar penambangan di wilayah tersebut dihentikan, salah satunya faktor lingkungan. Sehingga perlu relokasi ke wilayah lain yang mempunyai potensi bahan tambang untuk memenuhi permintaan pasar yang semakin meningkat. Relokasi tersebut dilakukan sebagai langkah agar aktivitas penambangan tidak mengganggu wisata pegunungan, kondisi lingkungan alam dan sisi kebijakan yang terkait dengan lingkungan, keselamatan dan kesehatan kerja serta tata ruang. Hasil pengamatan lapangan, secara geologi lokasi kajian didominasi oleh Lava Guntur (Qhg), Endapan Rempah Lepas Gunung Muda Tak Teruraikan (Qypu), dan Batuan Gunungapi Muda (Qym). Hal yang harus diperhatikan dalam aspek geologi salah satunya pola sebaran sungai, di lokasi. Hasil kegiatan lapangan menunjukan bahwa jenis vegetasi yang banyak ditemui di lokasi adalah tanaman pertanian dan perkebunan, semak belukar dan bambu. Berdasarkan hasil perhitungan sumberdaya terkira Boulder andesit-basal sebesar 13,515,740 MT, dengan perkiraan ketebalan rata-rata andesit-basal diambil dari atas permukaan ke titik terdalam dari penetrasi geolistrik 60 meter, walaupun pada faktanya ketebalan andesit-basal tidak ada ukuran pasti, sehingga CF (Concretion Factor) mempunyai nilai 30 %."

"ABSTRAKPenelitian ini membahas tentang Tinjauan Yuridis Mengenai Kepastian Hukum Penyesuaian Kontrak Karya Pertambangan Terhadap UU No 4 Tahun 2009 Tentang Pertambangan Mineral dan Batubara UU Pertambangan Minerba Penelitian ini dilakukan sehubungan dengan adanya aturan di dalam ketentuan peralihan UU Pertambangan Minerba yang mewajibkan penyesuaian ketentuan di dalam Kontrak Karya KK terhadap UU Pertambangan Minerba Tujuan dari penelitian ini adalah mengetahui gambaran mengenai pengaturan penyesuaian KK serta permasalahan di dalam pelaksanaannya selain juga untuk mengetahui mengenai kepastian hukum terkait pelaksanaan penyesuaian KK terhadap UU Pertambangan Minerba Untuk itu penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan menggunakan sumber daya sekunder yang dianalisis menggunakan analisis data kualitatif Hasil dari penelitian menunjukkan bahwa pelaksanaan penyesuaian KK terhadap UU Pertambangan Minerba masih memiliki sejumlah masalah dan kendala yang berasal dari belum adanya pengaturan yang mengatur secara komprehensif dan tumpang tindih pengaturan sehingga pengaturan yang ada belum menjamin kepastian hukum dalam proses penyesuaian kontrak karya tersebut Dengan demikian pemerintah bersama sama dengan para pemangku kepentingan stakeholders yang terkait perlu segera melengkapi serta memperbaiki pengaturan yang ada pada saat ini demi menjamin adanya kepastian hukum dalam proses penyesuaian KK terhadap UU Pertambangan Minerba

---

ABSTRACTThis Research discusses the legal analysis of legal certainty behind the Contract of Works CoW adjustment to Law No 4 of 2009 Concerning Mineral and Coal Mining Law No 4 2009 This research is conducted due to the clause of transitional provisions in the Law No 4 2009 which requires adjustment of provisions in the CoW to the Law No 4 2009 The purpose of this research is to determine an overview of the framework in CoW adjustment regulations and issues in its implementation as well as to find out about the legal certainty regarding its conduct pertaining to the Law No 4 2009 To that end this research uses juridical normative legal research method by utilizing analyzed secondary source and qualitative data As the result this research showed that the implementation of the adjustment the CoW to the Law No 4 2009 still contains a number of problems and constraints stemming from the lack and overlapping regulations Therefore the regulations has yet to ensure legal certainty in the process of adjustment of the CoW Thus the government together with the stakeholders needs to complete and improve existing regulations in order to ensure legal certainty in the process of adjustment of the CoW to the Law 4 2009 "

"Tesis ini membahas mengenai kewenangan yang dimiliki oleh Pemerintah Provinsi Kalimantan Tengah dalam melakukan pengawasan terhadap pengelolaan ijin pertambangan dan pengelolaan lingkungan hidup yang dikelola oleh Pemerintah Kabupaten/Kota. Selain itu juga membahas tentang investasi sektor pertambangan di Kalimantan Tengah. Hasil dari pengawasan ini akan digunakan sebagai bahan masukan untuk dasar melakukan perbaikan-perbaikan dalam rangka mengoptimalkan sektor pertambangan sehingga dapat memberikan kontribusi yang maksimal bagi pertumbuhan ekonomi Provinsi Kalimantan Tengah. Penelitian ini menggunakan kajian hukum normatif. Pengumpulan data dilakukan melalui penelitian kepustakaan (library research) dan wawancara. Penelitian ini menyarankan agar Pemerintah Provinsi melibatkan Dinas terkait dalam melakukan pengawasan terhadap usaha pertambangan yang dikelola Pemerintah Kabupaten/Kota dan Pemerintah Daerah perlu diberikan kewenangan untuk mewajibkan audit lingkungan terhadap usaha dan/atau kegiatan tertentu yang beresiko tinggi terhadap lingkungan hidup dan/atau penanggung jawab usaha dan/atau kegiatan yang menunjukan ketidaktaatan terhadap peraturan perundang-undangan.

---

This thesis describes the authority possessed by the Provincial Government of Central Borneo in conducting control of management of mining license and environmental by city/regency government. Moreover also discuss of the mining sector investment in Central Borneo. The results of this monitoring will be used as inputs for make improvement in order to optimize the mining sector so can gives maximum contribute for economic growth of Central Borneo. This research uses normative legal studies. The data was collected through literature research and interviews.

This research suggests that the Provincial Government of Central Borneo involving related agency in supervise the mining business managed by city/regency government and local government need to be given the authority to require an environmental audit against business and/or certain activity at high risk against environment and/or responsible business and/or activities that demonstrate disobedience against legislation."

"Tesis ini membahas mengenai Pengaturan Hak Penguasaan Negara Atas Pertambangan dalam meningkatkan penerimaan negara bukan pajak dan mengambil kasus pada pertambangan timah Pulau Bangka. Pokok permasalahan dalam penelitian ini adalah pengaturan pertambangan pada umumnya di Indonesia, pengaturan pertambangan timah di Pulau Bangka pada khususnya dan analisa yuridis terhadap pertambangan timah di Pulau Bangka tersebut. Metode penelitian yang digunakan adalah penelitian hukum yuridis normatif, dengan metode pendekatan studi kepustakaan. Penelitian ini dapat disimpulkan bahwa bentuk keterlibatan negara dalam pengelolaan sumber daya mineral ada tiga, yaitu pengaturan (regulasi), pengusahaan (mengurus) dan pengawasan. Aspek pengaturan merupakan hak mutlak bagi negara dan merupakan aspek yang paling utama yang diperankan negara diantara aspek lainnya. Selain itu dalam pengaturan pertambangan timah Pulau Bangka dari segi penerimaan negara khususnya penerimaan negara bukan pajak sudah tidak sesuai lagi dengan ketentuan perundang-undangan tentang penerimaan negara bukan pajak.

---

This thesis discusses the right setting up state control of mining in increasing Non-Tax Revenues and take the case of tin mining on Bangka Island. The subject matter is the regulation of mining in Indonesia, the regulation of the tin mining on Bangka Island in particular and juridicial analysis of the mining of tin in Bangka Island. The research method used is the juridical normative legal research, the method of approach to the literary study.

This study concluded that the form of state involvement in the management of mineral resources, there are three, namely regulation, exploitation and supervision. Aspect of regulation is an absolute right for the country and is the most important aspects of the state played between other aspects. Also in the island of Bangka tin mining regulation in term of state revenues, especially non-tax revenues are no longer in accordance with the provisions of the legislation on state revenues."

"Di sektor Pertambangan Emas Skala Kecil umumnya peneliti memandang Penambang Rakyat dan aktifitasnya negative, menimbulkan permasalahan utama yaitu dari penggunaan Merkuri pada pengolahan material metode TM, tiadanya pemasukan bagi negara, pungutan liar dan kerentanan aspek K3. Selama ini terjadi pembiaran/ignorance oleh Pemerintah dan opsi penegakan hukum menghentikan aktifitas penambangan. Padahal fenonema umumnya, setelah penutupan, masyarakat kembali melanjutkan aktifitas penambangan, dan permasalahan kembali berlanjut, membentuk sebuah siklus. Kondisi ini terus terjadi selama beberapa dekade, dan menyebar luas di berbagai daerah, Bagaimana sesungguhnya kondisi sector ini? Layakkah sector ini didukung? Bagaimana opsi penanganan masalahnya? Penelitian bertujuan memetakan kondisi riil sektor ini, mensimulasi scenario pengolahan material tanpa Merkuri, dan merumuskan model ideal pertambangan berkelanjutan menurut Sustainable Mining Practices/SMP. Disusunlah model dasar dan matematis kondisi riil sektor, disimulasi skenario penggunakan teknologi pengolahan material tanpa Merkuri/DB dan status legal/illegal sebagai perbandingan. Dilakukan analisis perhitungan kelayakan ekonomi usaha dan profesi. Disusun kriteria dan indikator dasar penilaian keberlanjutan sektor pertambangan skala kecil, dan analisis kelayakan lain. Kemudian dirumuskan opsi terbaik penanganan masalahnya. Sektor pertambangan emas rakyat di Indonesia, digambarkan di lokasi penelitian: membentuk siklus Lingkaran Setan. Legalisasi dan penggunaan teknologi pengolahan Non Merkuri berperan kunci dalam solusi, dan lokasi penelitian dinyatakan layak untuk didukung.....In the small-scale gold mining sector, researchers generally view Community Miners and their activities negatively, causing major problems, namely from the use of Mercury in the TM method of material processing, no income for the state, illegal levies and the vulnerability of K3 aspects. So far, ignorance has occurred by the Government and options for law enforcement to stop mining activities. Whereas the general phenonema, after closure, the community resumed mining activities, and the problems continued again, forming a cycle. This condition has continued for decades, and is widespread in various regions. How is the real condition of this sector? Is this sector worth supported? What are the options for dealing with the problem? The research aims to map the real conditions of this sector, simulate a material processing scenario without Mercury, and formulate an ideal model for sustainable mining according to Sustainable Mining Practices / SMP. A basic model and a mathematical model of the real conditions of the sector were compiled, a scenario of using material processing technology without Mercury / DB and legal / illegal status was compiled as a comparison. An analysis of the calculation of the economic feasibility of business and profession is carried out. Formulated basic criteria and indicators for the assessment of the sustainability of the small-scale mining sector and other feasibility analyzes. Then the best option for handling the problem is formulated. The smallholder gold mining sector in Indonesia, is depicted in the study location: forming a vicious circle. Legalization and use of Non-Mercury processing technology plays a key role in the solution, and research sites are deemed worthy of support."

"Penelitian ini mengenai tenaga kerja yang melakukan mobilitas berkaitan dengan aktifitas kegiatan pertambangan PT Kaltim Prima Coal. Perilaku ini dilatarbelakangi oleh adanya kesempatan kerja akibat peningkatan aktiitas pertambangan, yaitu seiring peningkatan produksi. Dan kemungkinan adanya faktor pendorong dari daerah asal untuk mendapatkan kesejahteraan yang lebih baik. Kemudian dihitung seberapa besar perpindahan penduduk dari luar daerah yang dituju. Persentase orang yang keluar dari Region I (Kec. Bengalon dan Kec. Sangatta) sangatlah kecil, dan sebaliknya orang yang masuk jauh lebih banyak. Selanjutnya hubungan antara peningkatan aktifitas kegiatan tambang dan laju orang yang migrasi ke daerah tersebut diuji dengan trend polynomial regression dan linear regression.

---

This study is concerning about the labor mobility related to mining activities of PT. Kalimantan Prima Coal. This behaviour is motivated by the job opportunities due to mining activities increase and production increases. And the possibility of motivate factors of the origin area to get a better prosperity. Then calculated how much the migration people from outside of designated area. The percentage of people who come out from Region 1 (sub district Bengalon and district Sangatta) is very small, otherwise people who come are much more. Furthermore the relation between mining activities increases and the rapid of migration people into the area tested with polynomial regression and linear trend regression."

"[Pesatnya pertumbuhan ekonomi dan penduduk di daerah pesisir menjadikan kebutuhan akan ruang yang lebih luas sehingga reklamasi kawasan pesisir menjadi pilihan utama yang banyak ditempuh Pemanfaatan pasir laut yang berlebihan dan tidak terkendali dapat mengganggu ekosisitem bahkan merusak daya dukungnya Penelitian ini mengkaji gangguan pada produktivitas perairan Teluk Banten Kabupaten Serang yang disebabkan kegiatan penambangan pasir laut di tahun 2004 2015 Masalah penelitian adalah belum adanya kajian ilmiah lingkungan mengenai pengaruh penambangan pasir laut di Teluk Banten Penelitian ini menggunakan pendekatan kuantitatif dengan metode kuantitatif dan kualitatif Data fisik dianalisis menggunakan korelasi dan regresi polinomial orde 2 dan data wawancara dianalisis dengan metode deskriptif Hasil penelitian memperlihatkan hubungan yang kuat r 0 9835 antara penambangan pasir laut dengan peningkatan kekeruhan perairan Teluk Banten dengan persamaan regresi y x 90 8494 9 2392 10 3 x 1 3059 10 7 x2 Penambangan pasir laut juga signifikan mengurangi produktivitas perairan Teluk Banten r 0 9726 dengan persamaan regresi y x 2 948 3 21 10 7 x ndash 8 26 10 14 x2 Hasil penelitian juga memperlihatkan persepsi negatif masyarakat nelayan terhadap aktivitas penambangan pasir laut Menurut mereka penambangan pasir laut berdampak pada aktivitas penangkapan ikan karena tidak dapat menangkap ikan di perairan dekat desa mereka lagi.

---

A rapid economic and population growths in urban coastal areas may followed by an expansion of space Mostly the expansion is applying a coastal reclamation An uncontrollable and overexploitation of marine sand for coastal reclamation may disturbing the ecosystem and even cause damage to its carrying capacity This research is finding the disturbance of marine productivity in Banten Coastal Bay Serang District which is caused by marine sand mining activity in 2004 2015 According to preliminary finding there is no scientific studies about the impact of marine sand mining activity in Banten Coastal Bay yet This research is using quantitative approach with quantitative and qualitative method The physical aspect has been analyzed using statistically correlation and 2nd order of polynomial regression Interview data which is analyzed by a descriptive method somehow providing some clues The result shows the strong correlation r 0 9835 between marine sand mining production and the increasing of water turbidity in Banten Coastal Bay which represent by a regression equation y x 90 8494 9 2392 10 3x 1 3059 10 7x2 Marine sand mining production is also significant reduce r 0 9726 the marine productivity of Banten Coastal Bay which represent by a regression equation y x 2 948 3 21 10 7x ndash 8 26 10 14x2 It is found in the fisheries community that they have a negative perception to the marine sand mining activity According them those mining activities impacting to their fishing tradition They cannot catch the fish in the near shore around their livinghood anymore ;A rapid economic and population growths in urban coastal areas may followed by an expansion of space Mostly the expansion is applying a coastal reclamation An uncontrollable and overexploitation of marine sand for coastal reclamation may disturbing the ecosystem and even cause damage to its carrying capacity This research is finding the disturbance of marine productivity in Banten Coastal Bay Serang District which is caused by marine sand mining activity in 2004 2015 According to preliminary finding there is no scientific studies about the impact of marine sand mining activity in Banten Coastal Bay yet This research is using quantitative approach with quantitative and qualitative method The physical aspect has been analyzed using statistically correlation and 2nd order of polynomial regression Interview data which is analyzed by a descriptive method somehow providing some clues The result shows the strong correlation r 0 9835 between marine sand mining production and the increasing of water turbidity in Banten Coastal Bay which represent by a regression equation y x 90 8494 9 2392 10 3x 1 3059 10 7x2 Marine sand mining production is also significant reduce r 0 9726 the marine productivity of Banten Coastal Bay which represent by a regression equation y x 2 948 3 21 10 7x ndash 8 26 10 14x2 It is found in the fisheries community that they have a negative perception to the marine sand mining activity According them those mining activities impacting to their fishing tradition They cannot catch the fish in the near shore around their livinghood anymore.;A rapid economic and population growths in urban coastal areas may followed by an expansion of space Mostly the expansion is applying a coastal reclamation An uncontrollable and overexploitation of marine sand for coastal reclamation may disturbing the ecosystem and even cause damage to its carrying capacity This research is finding the disturbance of marine productivity in Banten Coastal Bay Serang District which is caused by marine sand mining activity in 2004 2015 According to preliminary finding there is no scientific studies about the impact of marine sand mining activity in Banten Coastal Bay yet This research is using quantitative approach with quantitative and qualitative method The physical aspect has been analyzed using statistically correlation and 2nd order of polynomial regression Interview data which is analyzed by a descriptive method somehow providing some clues The result shows the strong correlation r 0 9835 between marine sand mining production and the increasing of water turbidity in Banten Coastal Bay which represent by a regression equation y x 90 8494 9 2392 10 3x 1 3059 10 7x2 Marine sand mining production is also significant reduce r 0 9726 the marine productivity of Banten Coastal Bay which represent by a regression equation y x 2 948 3 21 10 7x ndash 8 26 10 14x2 It is found in the fisheries community that they have a negative perception to the marine sand mining activity According them those mining activities impacting to their fishing tradition They cannot catch the fish in the near shore around their livinghood anymore , A rapid economic and population growths in urban coastal areas may followed by an expansion of space Mostly the expansion is applying a coastal reclamation An uncontrollable and overexploitation of marine sand for coastal reclamation may disturbing the ecosystem and even cause damage to its carrying capacity This research is finding the disturbance of marine productivity in Banten Coastal Bay Serang District which is caused by marine sand mining activity in 2004 2015 According to preliminary finding there is no scientific studies about the impact of marine sand mining activity in Banten Coastal Bay yet This research is using quantitative approach with quantitative and qualitative method The physical aspect has been analyzed using statistically correlation and 2nd order of polynomial regression Interview data which is analyzed by a descriptive method somehow providing some clues The result shows the strong correlation r 0 9835 between marine sand mining production and the increasing of water turbidity in Banten Coastal Bay which represent by a regression equation y x 90 8494 9 2392 10 3x 1 3059 10 7x2 Marine sand mining production is also significant reduce r 0 9726 the marine productivity of Banten Coastal Bay which represent by a regression equation y x 2 948 3 21 10 7x ndash 8 26 10 14x2 It is found in the fisheries community that they have a negative perception to the marine sand mining activity According them those mining activities impacting to their fishing tradition They cannot catch the fish in the near shore around their livinghood anymore ]"

"ABSTRAKKewenangan untuk menerbitkan Izin Usaha Pertambangan menjadi salah satu hal yang sangat penting dalam kegiatan pertambangan. Para pelaku usaha yang akan  melakukan kegiatan pertambangan harus menaati aturan-aturan yang ada agar terlaksananya penambangan yang baik. Pemerintah Provinsi diberikan kewenangan untuk mengeluarkan Izin Usaha Pertambangan kepada pelaku usaha agar terlaksananya kegiatan pertambangan yang sesuai dengan peraturan yang berlaku. Tujuan dari penelitian ini untuk menganalisis implementasi kewenangan pemberian IUP di Provinsi Jawa Barat. Metode yang digunakan dalam penelitian ini adalah dengan melakukan wawancara kepada informan terkait. Penelitian ini menggunakan pendekatan post-positivist dengan teknik analisis data kualitatif.  Hasil penelitian ini menunjukkan bahwa implementasi kewenangan pemberian IUP di Provinsi Jawa Barat belum berjalan dengan maksimal. Adapun saran yang rekomendasikan adalah koordinasi serta sosialisasi kepada stakeholders agar pelaksanaan pemberian IUP berjalan lancar.

---

ABSTRACTThe authority to issue Mining Permits (Izin Usaha Pertambangan hereinafter abbreviated as IUP) is one of the most important requirements for businesses that conduct mining activities. Business actors who will carry out the mining activities must comply with existing regulations so that good mining is carried out. The Provincial Government is given the authority to issue IUP to the business actors so that the implementation of mining activities in accordance with applicable regulations. The purpose of this research is to analyse the implementation of authority in granting IUPs in the Province of West Java. The method that is used in this research is conducting interviews of relevant informants. This research uses the post-positivist approach with the method of qualitative data analysis. The result of this research shows that the implementation of authority in granting IUPs in the Province of West Java is not conducted optimally.  The recommendations as a result of this research is that there is a need for further coordination and socialisation towards stakeholders, so as to ensure that the granting of IUPs is conducted optimally and smoothly."

"ABSTRAKTesis ini membahas mengenai isu penerapan pertama kali PSAK 10 (Revisi 2010), yang berlaku efektif per 1 Januari 2012, atas pencabutan PSAK 52, yaitu terkait penentuan mata uang fungsional dan mata uang pengukuran dengan melakukan studi kasus pada suatu entitas pertambangan batubara di Indonesia (PT XYZ). Hasil penelitian ini menunjukkan bahwa sebelum melakukan kegiatan produksi, pada umumnya entitas pertambangan batubara di Indonesia menggunakan mata uang Rupiah untuk membayar biaya pada tahapan eksplorasi dan evaluasi serta pada tahapan pengembangan dan konstruksi. Tetapi setelah entitas berproduksi, semua transaksi terkait penjualan batubara, serta sebagian besar biaya yang terjadi menggunakan Dolar Amerika Serikat, sehingga berdasarkan indikator penentuan mata uang fungsional disimpulkan bahwa mata uang fungsional entitas pertambangan batubara di Indonesia adalah Dolar Amerika Serikat. Selanjutnya, akibat perubahan mata uang pengukuran yang sebelumnya Rupiah menjadi Dolar Amerika Serikat, perlu dilakukan prosedur pengukuran kembali (remeasurement) atas semua unsur laporan keuangan, dan selisih kurs yang timbul akibat prosedur tersebut dicatat pada saldo laba.

---

ABSTRACTThis thesis discusses the issue on the initial implementation of PSAK 10 (Revised 2010), which is effective per 1 January 2012, on the revocation PSAK 52, which is related to the determination of the functional currency and the measurement currency by performing a case study on a coal mining entity in Indonesia (PT XYZ). The results of this research show that prior to the production stage, most of the coal mining entities in Indonesia use Rupiah to pay the cost of exploration and evaluation stage, and also the development and construction stage. But at the production stage, all transactions related to the sale of coal, as well as most of the costs incurred are using the U.S. Dollar, so that based on the functional currency indicators, it is concluded that the functional currency of the coal mining entity in Indonesia is U.S. Dollar. Furthermore, due to changes in measurement currency, which is previously Rupiah, into U.S. Dollar, it is required to do remeasurement of all financial statement items, and foreign exchange differences arising from the procedure is recorded in retained earnings. "