Pengelolaan Aset dalam Abandonment dan Site Restoration Pascaoperasi Migas - Yustiani, Syanni; Puspitarini, Intan; Widyaningrum; Fadhilah R, Ulfa; Faisal, Bakhtiar (Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2025)
Abstract: ASSET MANAGEMENT IN OIL AND GAS POST-OPERATION ABANDONMENT AND SITE RESTORATION   Purpose: To examines Indonesia's regulatory framework and practices for Oil & Gas Abandonment and Site Restoration (ASR). Method: This study employs qualitative methods with data triangulation from literature reviews, interviews, and regulatory analysis. Results: Technical procedures and financial security are established, with accounting following SAK standards. Environmental regulations lack mandatory financial audits at contract termination. Novelty: Comprehensive ASR assessment covering preparation, implementation, finance, accounting, and environmental impacts. Contribution: Addresses research gaps and supports ASR policy development in Indonesia.   Abstrak: PENGELOLAAN ASET DALAM ABANDONMENT AND SITE RESTORATION PASCAOPERASI MIGAS Tujuan: Menganalisis praktik dan regulasi Abandonment and Site Restoration (ASR) pascaoperasi migas di Indonesia. Metode: Penelitian ini menggunakan metode kualitatif dengan triangulasi data dari literatur, wawancara, dan regulasi. Hasil: Prosedur teknis dan financial security telah ditetapkan, dengan praktik akuntansi mengikuti standar SAK. Namun, regulasi lingkungan belum mewajibkan audit keuangan saat terminasi kontrak. Kebaruan: Kajian komprehensif pengelolaan aset ASR, mencakup persiapan, pelaksanaan teknis, financial security, akuntansi, dan dampak lingkungan. Kontribusi: Penelitian ini juga dapat memenuhi gap gap studi sebelumnya serta menjadi dasar penyusunan kebijakan ASR di Indonesia.