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Abstrak :
ABSTRAK
Industri minyak dan gas bumi yang merupakan tulang punggung pembangunan Indonesia, dikelola oleh Pertamina bersama dengan Kontraktor Asing dalam bentuk Kontrak Production Sharing, sesuai dengan Undang-Undang Dasar 1945, ?Undang Undang No.44/PRP/1960 dan No.8/1971. Dalam kontrak tersebut Kontraktor Asing membiayai semua operasi perminyakan yang akan diganti dan hasil minyak/gas yang dihasilkan, sedang sisanya akan dibagi antara Pertamina dan Kontraktor Asing dengan rasio yang ditentukan dalam kontrak.

Dalam melaksanakan bisnisnya, Kontraktor Asing dan Pertamina melaksanakan pengendalian biaya melalui prosedur program kerja dan anggaran, pelaporan keuangan dan statistik, serta pengadaan barang dan jasa. Sistem pengendalian biaya yang digariskan oleh Pertamina bertujuan mengendalikan biaya seefisien mungkin bagi kepentingan Pertamina sesual dengan misi yang ditetapkan dalam Undang Undang No.8/1971. Sedangkan ?X? Petroleum Company (sebagai salah satu kontraktor yang menjadi tempat penelitian) melaksanakan sistem pengendalian biayanya sesuai ketentuan dan kantor pusatnya, yang kemudian dijabarkan dan disesuaikan dengan sistem yang ditentukan Pertamina.

Dengan adanya perbedaan misi antara Pertamina dan Kontraktornya, maka pelaksanaan sistem pengendalian biaya tidak dapat berjalan secara optimal dan tujuan agar biaya dapat dikeluarkan secara efisien tidak sepenuhnya dapat dicapai.

Dari hasil penelitian yang dilaksanakan pada ?X? Petroleum Company, ada beberapa hal dalam sistem pengendalian biaya yang dapat diperbaiki agar sistem ini bekerja secara optimal baik bagi kepentingan Pertamina maupun Kontraktornya. Kesimpulan dan saran bagi perbaikan sistem pengendalian pada Kontrak Production Sharing adalah sebagai berikut:

1. Secara umum sistem pengendalian biaya pada Kontrak Production Sharing tidak disesuaikan dengan perkembangan lingkungan yang kadang bergejolak (misalnya perkembangan harga minyak). Untuk itu sebaiknya dibuat sistem yang dapat beradaptasi dengan perubahan lingkungan dan tidak kaku.

2. Perlakuan akuntansi yang digabung dengan negosiasi bisnis dapat mengakibatkan rancunya sistem pengendalian biaya, sebaiknya perlakuan akuntansi tetap mengacu kepada Standard Akuntansi Keuangan sedangkan insentif bisnis dapat diberikan dalam bentuk lain. Dengan demikian pengendalian biaya tidak dipengaruhi oleh kepentingan pihak-pihak tertentu.

3. Saat ini Pertamina hanya menerima laporan keuangan dan Kontraktor, sehingga Pertamina tidak mengetahui sistem alokasi biaya yang dilaksanakan Kontraktornya dan mengakibatkan salah interpretasi. Hal ini dapat diatasi bila Pertamina menerapkan Accounting Procedure yang terdapat dalam kontrak, yaitu menentukan daftar perkiraan (Chart of Accounts) serta sistem alokasi biayanya bagi seluruh Kontraktor di Indonesia.

4. Perbedaan kepentingan antara Pertamina dan Kontraktornya dalam hal-hal tertentu dapat menghambat lancarnya operasi. Hal ini hanya dapat ditanggulangi dengan keterbukaan antara Pertamina dan Kontraktor dalam merumuskan tujuan perusahaan balk jangka panjang, menengah maupun pendek dalam bentuk program kerja dan anggaran.

5. Pengukuran kinerja dengan cara benchmarking melalui laporan operasional statistik kurang dapat dipergunakan karena kniteria maupun kiasiflkasi biayanya belum seragam. Untuk ¡tu sebaiknya semua Kontraktor Production Sharing dipertemukan dan bersama-sama membuat bench marking, agar dapat dihasilkan suatu tolok ukur yang benar dan perbaikan yang menuju kearah efisiensi biaya dapat dllaksanakan dengan Iebih akurat.

6. Persetujuan pengeluaran biaya melalui anggaran, AFE (Authorization For Expenditure) dan penetapan lelang yang sering memerlukan waktu yang lama membuat anggaran sebagai salah satu sistem pengendalian biaya tidak dapat melaksanakan fungsinya dan . perencanaan sering tertunda dan mengakibatkan membesarnya pengeluaran biaya. Hal ini hams segera ditunggulangi dengan mengurangi waktu dan jenjang tingkat persetujuan.

7. Keppres No.16 tahun 1994 beserta semua petunjuk teknis pelaksanaan yang bertujuan untuk mengetatkan pengeluaran biaya, ternyata dapat juga mengakibatkan bertambah besarnya biaya yang disebabkan oleh adanya syarat kandungan lokal yang memberikan toleransi harga yang lebih mahal dan prosedur penunjukan pemenang lelang yang berjenjang dan makan waktu. Hal ¡ni hams segera ditanggulangi dengan tidak sepenuhnya menerapkan Keppres no.16 tahun 1994 terhadap Kontraktor Production Sharing, atau segera menetapkan peraturan yang bersifat debirokratisasi dan deregulasi untuk menyederhanakan rantai persetujuan pengadaan barang dan jasa, agar biaya clapat ditekan serendah mungkin.

Abstrak :
[ Skripsi ini bertujuan untuk menganalisis pengaruh quality of work life terhadap employee engagement pada American Petroleum Company Indonesia Penelitian ini adalah penelitian kuantitiatif dengan metode regresi linear dan regresi berganda dengan jumlah sample 273 Kuesioner yang digunakan dalam penelitian ini adalah Kuesioner evaluasi berdasarkan model Walton untuk mengukur quality of work life yang dikembangkan oleh Walton 1975 dalam Timossi Pedroso Francisco dan Pilatti 2008 Kuesioner untuk mengukur employee engagement berdasarkan Utrecht Work Engagement Scale UWES yang dikembangkan oleh Schaufeli and Bakker 2003 Hasil penelitian menemukan adanya pengaruh positif quality of work life terhadap employee engagement pada American Petroleum Company Indonesia Dimensi quality of work life seperti use of capacity work occupy dan fair and appropriate salary berpengaruh secara positif dan signifikan terhadap employee engagement Berdasarkan temuan tersebut peneliti menyarankan perusahaan American Petroleum Company Indonesia untuk memberikan perhatian yang lebih terkait employee engagement dan quality of work life khususnya pada dimensi use of capacity work occupy dan fair and appropriate salary serta penelitian yang lebih lanjut difokuskan pada generasi Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ;The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y , The focus of this study is to examine the affect of quality of work life on employee engagement at American Petroleum Company in Indonesia Method of analysis used in this study is descriptive quantitative Linear and multiple regressions are also used as statistical methods to analyze the data with 273 samples This study use Questionaire to measure quality of work life according Walton rsquo s quality of work life model 1975 in Timossi Pedroso Francisco and Pilatti 2008 Questionaire to measure employee engagement accoding Utrecht Work Engagement Scale UWES by Schaufeli and Bakker 2003 This study finds that employee engagement was positively significant affected by quality of work life Some of quality of work life dimensions which are use of capacity work occupy working condition and fair and appropriate salary are positive and significantly affected employee engagement Based on the finding it is suggested that the company American Petroleum Company Indonesia improves attention related to employee engagement and the quality of work life of their employees especially in the dimension use of capacity work occupy working condition and fair and appropriate salary for further research the study should be focusing on generation Y ]