Analisis perlakuan akuntansi atas perjanjian jual beli tenaga listrik antara penjual (PT Pertamina Geothermal Energy) dan pembeli (PT Perusahaan Listrik Negara) = Accounting treatment analysis on energy sales contract between the seller (PT Pertamina Geothermal Energy) and buyer (PT Perusahaan Listrik Negara)