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ABSTRAKSKK MIGAS yang merupakan perubahan dari organisasi BPMigas setelah
diputus oleh Mahkamah Konstitusi dengan Putusan Nomor 36/PUU-X/2012 dan
melalui Peraturan Presiden Nomor 9 Tahun 2013 lahirlah organisasi SKK Migas.
SKK Migas sebagai penyelenggara pengelolaan Kegiatan Usaha Hulu Migas
mempunyai peran yang sangat penting. Salah satu peran tersebut adalah dalam hal
kaitannya dengan pengawasan / pemeriksaan pengajuan biaya operasi yang dapat
dikembalikan (cost recovery) yang diajukan oleh Kontraktor Kerja Sama (KKKS)
Migas. Yang menjadi permasalahan adalah bagaimana konsep kewenangan dalam
penghitungan cost recovery Migas? Serta bagaimana mekanisme pengawasan
tentang Besaran cost recovery yang diajukan KKKS. Bentuk penelitian ini adalah
yuridis normatif dengan jenis data yang digunakan adalah data sekunder.
Kesimpulannya adalah penghitungan cost recovery yang diajukan oleh KKKS
harus mendapat persetujuan dari Kepala SKK Migas yang sebelumnya dilakukan
analisa dan evaluasi oleh Divisi Pemeriksaan Biaya Operasi Deputi Pengendalian
Keuangan. Mekanisme pengawasannya dengan dilakukan Audit pada tahap
perencanaan, pelaksanaan dan pada tahap akhir.
ABSTRACTSKK MIGAS Organization which is a change from BP Migas organization after
being shutdown by the Constitutional Court Decision No. 36/PUU-X/2012 and
through Presidential Decree No. 9 of 2013 was born SKK MIGAS organization.
SKK MIGAS was organize Oil and Gas Upstream management has a very
important role. One such role is to supervision / examination / audit operating
costs can be refunded ( cost recovery ) to the government filed by the Cooperation
Contract ( PSC ) of oil and gas . The problem is how the concept of authority in
the calculation of the cost recovery? And how the monitoring mechanism of the
magnitude of the proposed PSC cost recovery. This research is used normative
juridical with the type of data used is secondary data . The conclusion is counting
the cost recovery filed by the PSC to approval of the Head of SKK MIGAS
previously performed analysis and evaluated by Operation Cost Audit Division
Deputy of Financial Management. Audit mechanism to be done at the planning
(preaudit), implementation (current audit) and at the final stage (post audit)., SKK MIGAS Organization which is a change from BP Migas organization after
being shutdown by the Constitutional Court Decision No. 36/PUU-X/2012 and
through Presidential Decree No. 9 of 2013 was born SKK MIGAS organization.
SKK MIGAS was organize Oil and Gas Upstream management has a very
important role. One such role is to supervision / examination / audit operating
costs can be refunded ( cost recovery ) to the government filed by the Cooperation
Contract ( PSC ) of oil and gas . The problem is how the concept of authority in
the calculation of the cost recovery? And how the monitoring mechanism of the
magnitude of the proposed PSC cost recovery. This research is used normative
juridical with the type of data used is secondary data . The conclusion is counting
the cost recovery filed by the PSC to approval of the Head of SKK MIGAS
previously performed analysis and evaluated by Operation Cost Audit Division
Deputy of Financial Management. Audit mechanism to be done at the planning
(preaudit), implementation (current audit) and at the final stage (post audit).]