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All Journal Journal The Winners KEK (Kajian Ekonomi dan Keuangan) Indonesian Capital Market Review
Parulian Sihotang, Parulian
Senior Manager BP MIGAS
Economics, Econometrics & Finance Social Sciences

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A Longitudinal Analysis of the Indonesian Production Sharing Contracts (Psc): The Question of Economic Accountability Sihotang, Parulian
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 4, No 2 (2003): The Winners Vol. 4 No. 2 2003
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v4i2.3812

Abstract

The article objective is to describe a longitudinal analysis of the Indonesian Production Sharing Contracts (PSC). Article presents the history of petroleum contractual agreements in Indonesia, selected indicators to evaluate PSCs performance, the statistical techniques used to analyze the data, statistical results, operational indicators, discussion of results and linkage to concept of accountability. The conclusion is the longitudinal study on the PSCs performance over the last 30 years have indicated that the current structure of the agreements seemed to have failed in supporting the dynamic contractual accountability between the host country and the FOCs. The PSCs lacked the capability to promote both host country and FOCs’ interests in a fair and reasonable way.
SUSTAINABILITY REPORTING FOR CSR DISCLOSURES: A CASE STUDY IN OIL AND GAS INDUSTRY Sihotang, Parulian; Effendi, Subagio
Jurnal Kajian Ekonomi dan Keuangan Vol 13, No 1 (2009)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v13i1.87

Abstract

Sustainability Reporting has been used quite extensively in communicating company accountability towards its broad-based stakeholders. The report, widely known as the triple bottom line (TBL) report, discloses three performance indicators of any company: economic, social and environmental performance. Social and environmental performance are usually understood as Corporate Social Responsibility (CSR). This article will investigate how Sustainability Reporting principles developed by the Global Reporting Initiatives (GRI) have been implemented by the oil and gas industry in order to stimulate and enhance CSR practices and disclosures. GRI-based sustainability reporting is currently the most recognized reporting principles implemented by various industries worldwide. Content analysis on selected Sustainability Reporting of selected international oil companies will be conducted to identify the extent to which their CSR practices and disclosures have been in line with GRI principles. Furthermore, this research will explore whether CSR reporting applied by international oil multinationals could be implemented in developing countries such as Indonesia. Finally, it is expected that this exploratory research will be able to introduce and develop the Indonesian principles on CSR disclosures using GRI-based Sustainability Reporting published by the oil and gas companies operating in Indonesia.
Reporting Intellectual Capital in Annual Reports: Evidence from Indonesia Sihotang, Parulian; Sanjaya, Yulia
Indonesian Capital Market Review Vol. 1, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This exploratory study which replicates the content analysis methodology of Guthrie et all (1999, 2004) towards Intellectual Capital (IC) disclosures in the annual report has set several objectives. Primarily, the empirical investigation assesses the extent to which Indonesian listed companies are publicly reporting their IC both the amount and type of information being reported. Secondly, the investigation also examines the extent to which the various categories of IC are represented in the annual reports of the sample companies. Finally, the study explores the extent to which the level of IC disclosures could be related to companies' characteristics such as industry category, age, ownership structure and market capitalization. The sample was Indonesia's 23 largest companies listed in the Jakarta Stock Exchange. In light of research limitations, the preliminary and tentative indings of this study indicate that irst of all, similar to indings worldwide, Indonesian companies have substantial intellectual capital and they do aware and disclose their intellectual capital in the annual reports. Secondly, IC that tends to be most often reported is relational capital, followed by human capital and organizational capital. Thirdly, even though the trend in IC disclosure as a whole is generally increasing, there is no conclusive and predictable pattern found. Fourthly, the IC identiied and reported is inconsistent as no framework available in helping the companies discloses intellectual capital. Fifthly, most of the intellectual capital components identiied are in qualitative format. Sixthly, even though the study did not ind a conclusive evidence regarding the relationship between the level of IC disclosure and company characteristics such as industry, age, ownership structure, and market capitalization, however some indings are noteworthy. Finally, a comprehensive framework is yet to be developed, especially for collecting and reporting IC formation for consistency and comparability purposes.
Co-Authors Effendi, Subagio Sanjaya, Yulia