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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Tabarru': Islamic Banking and Finance Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi KIAT Jurnal Kajian Peradaban Islam Influence: International Journal of Science Review VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi
Hidayat, Dina
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MANAGEMENT OF THE OIL AND GAS INDUSTRY IN INDONESIA MANAGERIAL PERSPECTIVE (STUDY IN THE INDONESIAN UPSTREAM OIL AND GAS INDUSTRY) Arifin, Kasman; Hidayat, Dina; Maulana Arifin, Iqbal
Dinasti International Journal of Management Science Vol. 2 No. 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i3.700

Abstract

This article discusses the organization of upstream oil and gas industri in Indonesia from managerial perspective. For Indonesian context, actually this has been arranged by the Statement Oil and Gas Standard Accountancy No.29 Year 2009. In developed countries such as United States there is Standard Financial Accounting Statement issued by Financial Accounting Standard Board (FASB). In order to obtain clarity and transparency and to avoid different interpretation between the contractors and the government, therefore there ought to be explicit principles and methods in production sharing contract and desired accountancy period so that the similar method can be applied on APBN (National Planning and Expenditure Budget). This is since accountancy method affects financial report. With the latter, contractor’s performance and state income can be measured. Research methodology are ground research and exploratory research, reaseacher assumption based on field condition and resolve problem from literature study.
Pembuatan Laporan Keuangan Usaha Sawit Pada Kelompok Petani Sawit Desa Rambah Hilir Kecamatan Rambah Kabupaten Rokan Hulu Dina Hidayat; Syaefulloh Syaefulloh; Dodi Okri Handoko; Fakhrul Isyraq Ramadhan; Fajrio Dwi Rahmalan
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 1 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i1.1287

Abstract

Laporan keuangan merupakan alat penting dalam mengelola dan mengukur kinerja usaha, termasuk usaha perkebunan sawit. Sebagai bagian dari usaha mikro, kecil dan menengah (UMKM), petani sawit di Desa Rambah Hilir, Kecamatan Rambah, Kabupaten Rokan Hulu, masih menghadapi kendala dalam penyusunan laporan keuangan. Pelatihan ini bertujuan untuk meningkatkan kemampuan petani dalam menyusun laporan keuangan. Metode yang digunakan dalam kegiatan ini adalah penyampaian materi mengenai konsep dasar akuntansi serta penyiapan laporan keuangan yang dimulai dari pencatatan transaksi hingga penyusunan laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman petani terhadap pembuatan laporan keuangan. Hal ini diharapkan dapat berkontribusi pada peningkatkan efisiensi usaha, perolehan akses pendanaan yang lebih luas, serta keberlanjutan usaha di masa yang akan datang
EFFECT OF SHARING FUNDS (DBH) FOR REGIONAL BUDGET INCOME (APBD) PRODUCING REGIONS (STUDIES IN INDONESIA UPSTREAM OIL AND GAS INDUSTRY) Arifin, Kasman; Hidayat, Dina; Halimahtussakdiah
Dinasti International Journal of Education Management And Social Science Vol. 2 No. 3 (2021): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i3.760

Abstract

Revenue-sharing is an oil-producing region allocation is used as the working area of mining. Along with fiscal decentralization and greater regional autonomy lately, the revenue sharing should be used in order to increase the prosperity of oil and gas producing regions through APBD revenue. This study aims to determine the effect of profit sharing funds in the upstream oil and gas industry in Indonesia on the regional budget. This research is associative explanative. Data collected through interviews, questionnaires, observation and literature study. Data were analyzed descriptively, tested assumptions, estimated through path coefficients and confirmatory factor analysis. After that the model is interpreted and modified. The results show that the effect of revenue sharing funds on the regional budget is significant. The greater the revenue sharing funds, the greater the APBD producing regions.
COST RECOVERY ANALYSIS IN PRODUCTION SHARING CONTRACT IN UPSTREAM OIL AND GAS INDUSTRY (STUDY ON GAS UPSTREAM INDUSTRIES INDONESIA) Arifin, Kasman; Hidayat, Dina
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.356

Abstract

This study aims to: 1) analyze empirically and test the effect of cost recovery in the Production Sharing Contract (Oil and Gas Production Sharing). 2) empirically analyze and test the effect of cost recovery in the upstream Oil and Gas Industry on State Revenues. The unit of analysis of this research is the upstream oil and gas industry managed by the Indonesian government with a Production Sharing Contract system with 44 companies or contract operator cooperatives. The population includes those who work as operators of cooperation contract contractors and SKK MIGAS with 62 manager levels, 51 professionals and 18 university researchers. And the researchers also used secondary data in SKK MIGAS in the 1984-20019 period. This research uses a qualitative approach, and the analysis of the data used is descriptive analysis, because the data analysis is done not to accept or reject hypotheses, but in the form of descriptions of observed symptoms, which are not always in the form of numbers or coefficients between variables . However, the emphasis is not on hypothesis testing, but on efforts to answer research questions through formal and argumentative ways. The results of the study indicate that there is a relation between the Cost Recovery component and the terminology in the Production Sharing Contract in the Upstream Oil and Gas Industry in Indonesia . By placing the right cost post on cost recovery will be able to reduce production costs from the Cooperation Contract Contractor (KKKS).
Managerial Ability, Income Smoothing, and Firm Value: The Moderating Role of Information Asymmetry Hidayat, Dina; Handoko, Dodi Okri; Moya, Sandy
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1538

Abstract

This study examines the effect of managerial ability and income smoothing on firm value, with information asymmetry as a moderating variable. Using secondary data from the annual reports of companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange (IDX) for 2021-2023, the study analyzed 192 observations. Panel data regression was applied with firm value (Tobin's Q) as the dependent variable, while managerial ability, income smoothing, as the independent variables and information asymmetry as the moderating variables. ROA and firm size were used as control variables. The results indicate that neither managerial ability nor income smoothing has a direct significant effect on firm value. However, information asymmetry positively affects firm value and significantly moderates the relationship between managerial ability and firm value in a negative direction. These findings suggest that transparency and information quality are crucial in enhancing the effectiveness of managerial strategies on firm value.
Co-Authors Aisyah Aulia Alvi Furwanti Alwie Arie Yusnelly Arifin, Kasman Eka Rachmawati Erni Yusniawati Fajrio Dwi Rahmalan Fakhrul Isyraq Ramadhan FIRDAUS ABDUL RAHMAN Gebby Chyntia Utami Halimahtussakdiah Halimahtussakdiah Halimahtussakdiah Handoko, Dodi Okri Haugesti Diana Haugesti Diana Marta Sari Maulana Arifin, Iqbal Moya, Sandy Randi Saputra Sintia Sintia Susie Suryani Syaefulloh Syaefulloh Yeni Kusumawaty Yolanda Pratami Yulefnita Yulefnita