integration of reporting system using accounting

i

INTEGRATION OF REPORTING SYSTEM USING

ACCOUNTING INFORMATION SYSTEM FOR

FINANCIAL REPORT IN SKK MIGAS

SKRIPSI

By:

Riano Reza Gozali Tjahyono

008201400088

Presented to: The Faculty of Economics, President University

In partial fulfillment of the requirements

For

Bachelor’s Degree in Accounting

PRESIDENT UNIVERSITY

Cikarang Baru – Bekasi

Indonesia

2018

ii

PANEL OF EXAMINERS APPROVAL SHEET

Herewith, the Panel of Examiners declare that the skripsi entitled “The Effects

and Contributions of the Integrated of Reporting System Using Accounting

Information System for Financial Performance in SKK Migas” submitted by

Riano Reza Gozali Tjahyono majoring in Accounting, Faculty of Economics was

assessed and proved to have passed the Oral Examination on March 2018.

Chair, Panel of Examiner,

…………………………………..

Andi Ina Yustina, M.Sc., CIBA, CMA

Examiner 1

…………………………………...

Setyarini Santosa, SE., MAFIS., Ak.

Examiner 2

……………………………………

Drs. Asep Supriatna, MBA.

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CONSENT FOR INTELLECTUAL PROPERTY RIGHT

Title of Skripsi: The Effects and Contributions of the Integrated of Reporting

System Using Accounting Information System for Financial

Performance in SKK Migas

1. The Writer hereby assigns to President University the copyright to the

Contribution named above whereby the University shall have the

exclusive right to publish the Contribution and translations of it wholly or

in part throughout the world during the full term of copyright including

renewals and extensions and all subsidiary rights.

2. The Writer retains the right to re-publish the preprint version of the

Contribution without charge and subject only to notifying the University

of the intent to do so and to ensuring that the publication by the University

is properly credited and that the relevant copyright notice is repeated

verbatim.

3. The Writer retains moral and all proprietary rights other than copyright,

such as patent and trademark rights to any process or procedure described

in the Contribution.

4. The Writer guarantees that the Contribution is original, has not been

published previously, is not under consideration for publication elsewhere

and that any necessary permission to quote or reproduce illustrations from

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another source has been obtained (a copy of any such permission should

be sent with this form).

5. The Writer guarantees that the Contribution contains no violation of any

existing copyright or other third-party right or material of an obscene,

indecent, libellous or otherwise unlawful nature and will indemnify the

University against all claims arising from any breach of this warranty.

6. The Writer declares that any named person as co-author of the

Contribution is aware of this agreement and has also agreed to the above

warranties.

Name Riano Reza Gozali Tjahyono

Date

Signature

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DECLARATION OF ORIGINALITY

I hereby declare that the skripsi entitled “The Effects and Contributions of the

Integrated of Reporting System Using Accounting Information System for

Financial Performance in SKK Migas” is originally written by myself based on

my own research and has never been used for any other purpose before.

I, therefore, request for Oral Defense of the Skripsi.

Cikarang, Indonesia, 15 March 2018

Researcher,

Riano Reza Gozali Tjahyono

008201400088

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PLAGIARISM CHECK

ix

ACKNOWLEDGEMENT

First of all, writer would like to express my gratitude to God Almighty for all the

inclusion and strength He has given me in order to finish my research just in time.

Writer also want to thank some people who have been really supportive and

always give me a passion in completing my research:

1. My family who has always been an encouragement and reminder during

the process of completion of this research so writer can be on time.

2. My mentor, Mr. Asep Supriatna, who is always patient and has been very

helpful in accelerating the process of my thesis.

3. To my accounting classmates and friends who make thesis together that

helped each other and work together, especially for Pinto Raynanda,

Ghifari, Melisa Dengah, Frederika (Rere), Anju, and others which writer

can not say one by one.

4. To my juniors in accounting who have helped in reminding and

encouraging to immediately complete the research, especially Novia

Amanda D., and others that writer can not say one by one.

5. Friends who have been willing to give me a chance to occupy his room so

that writer can do guidance and do my research, namely Ricky Arya P. and

Timothy D.

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6. Friends of PUSC, especially its PRM (Karina, Amar, Prisca, Krina, Zahra,

Zilfa) who always support me to complete this research as soon as

possible.

7. To all my classmates and also lecturers who have always reminded and

asked when the completion of this research that became my trigger in

completing this research as soon as possible.

Writer realize that this research is still far from perfection. Thus, any

recommendations and suggestions are very welcome in order to establish a better

research in the future.

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TABLE OF CONTENT

COVER PAGE .........................................................................................................i

PANEL OF EXAMINERS APPROVAL SHEET.................................................. ii

CONSENT FOR INTELLECTUAL PROPERTY RIGHT ................................... iii

DECLARATION OF ORIGINALITY ................................................................... v

PLAGIARISM CHECK......................................................................................... vi

ACKNOWLEDGEMENT ..................................................................................... ix

TABLE OF CONTENT ......................................................................................... xi

ABSTRACT............. ............................................................................................ xiv

INTISARI.................. ............................................................................................. xv

CHAPTER 1 - INTRODUCTION.......................................................................... 1

1.1 Research Background ............................................................1

1.2 Research Questions................................................................9

1.3 Research Objectives.............................................................11

1.4 Significance Of The Study...................................................11

1.5 Thesis Organization .............................................................12

CHAPTER 2 - LITERATURE REVIEW............................................................. 14

2.1 Accounting Information System..........................................14

2.2 AIS with Financial Performance..........................................15

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2.3 Reporting System.................................................................17

2.4 Extensible Business Reporting Language (XBRL) .............18

CHAPTER 3 - METHODOLOGY ....................................................................... 20

3.1 Data Collection ....................................................................20

3.2 Company Profile ..................................................................21

CHAPTER 4 – RESULT AND DISCUSSIONS.................................................. 24

4.1 Current Condition of the Company .....................................24

4.2 The Causes of the Implementation of System .....................28

4.3 Discussion About Implementing the Reporting System......31

4.3.1 Things Need to be Prepared by SKK Migas During

System Development Process ............................................ 31

4.3.2 Stages of System Development Process ................. 32

4.3.3 Steps in Generating Report Using the System ........ 35

4.3.4 Ways to Validate Data Between Data Sent by Partner

Companies with Those Received by SKK Migas .............. 38

4.3.5 Constraints that Hinder the Process of Developing and

Implementing Reporting System ....................................... 54

4.3.6 Benefits from Implementing the Reporting System 56

CHAPTER 5 – CONCLUSIONS, RECOMMENDATIONS, AND

LIMITATIONS.................................................................... 59

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5.1 Conclusions..........................................................................59

5.2 Recommendations................................................................60

5.3 Limitation.............................................................................61

LIST OF REFERENCES ...................................................................................... 62

APPENDIX............... ............................................................................................ 64

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ABSTRACT

The purpose of the writer in making this research is to compare about theconditions and issues of the company when the company use manual method andwhen they implement AIS for making report purpose. Also to analyze thepreparation and what need to be learnt before proceed and during the developmentof the system.

In making this research, writer uses primary data collection method toanalyze the events, problems, and results from before and after implementation ofreporting system. The methods that writer use to collect the data are observation,interviews, voice taping, and testing data. The period of time used by the author tobe examined is the time at which the company has not and after implementing thereporting system.

The conclusion of this research is how important for company to implementthe reporting system because by using this system, they can maximaize theirfunction as supervisor and analyzer. Their function can be maximized due to thesystem that has been automatically pulled all the data needed to perform theanalysis, then no need the process of data request anymore that spend time. Thereare some factors that can make the process of development system more eficientand faster, they are experienced and skilled employees, sufficient number ofemployees, and fixed regulations and rules. SKK (Satuan Kontraktor Kerja)Migas and partner companies play a crucial role for before, during, and after theprocess of system development.

After looking at the factors above, the writer want to provide somerecommendations for the future of the company, that is the need for additionalworkers, regular training, adequate budget addition, limiting the frequency ofchanging rules and decisions.

Keywords: Accounting system, financial reporting, reporting system, XBRL.

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INTISARI

Tujuan penulis dalam membuat penelitian ini adalah untuk membandingkankondisi dan permasalahan perusahaan ketika perusahaan menggunakan metodemanual dan pada saat sudah mengimplementasikan AIS untuk pembuatan laporan.Juga untuk mengetahui hal-hal yang perlu dipersiapkan dan dipelajari sebelummelanjutkan dan selama pengembangan sistem.

Dalam pembuatan penelitian ini, penulis menggunakan metodepengumpulan data primer untuk menganalisa kejadian, permasalahan, dan hasildari sebelum dan sesudah implementasi sistem pelaporan. Metode yang penulisgunakan untuk mengumpulkan data adalah observasi, wawancara, rekaman suara,dan pengujian data. Periode waktu yang digunakan oleh penulis untuk penelitianini adalah waktu dimana perusahaan sebelum dan setelah menerapkan sistempelaporan.

Kesimpulan dari penelitian ini adalah betapa pentingnya perusahaanmenerapkan sistem pelaporan karena dengan menggunakan sistem ini, merekadapat memaksimalkan fungsinya sebagai supervisor dan penganalisis. Fungsimereka bisa dimaksimalkan karena sistem yang telah otomatis menarik semuadata yang dibutuhkan untuk melakukan analisis sehingga tidak perlu lagi prosespermintaan data yang menghabiskan waktu. Ada beberapa faktor yang dapatmembuat proses pengembangan sistem lebih efisien dan cepat, mereka adalahkaryawan yang berpengalaman dan terampil, jumlah pegawai yang cukup, danperaturan dan peraturan yang tetap. SKK (Satuan Kontraktor Kerja) Migas danperusahaan partner memiliki peran penting pada saat sebelum, selama, dan setelahproses pengembangan sistem.

Setelah melihat faktor-faktor di atas, penulis ingin memberikan beberaparekomendasi untuk masa depan perusahaan, yaitu kebutuhan akan tenaga kerjatambahan, pelatihan reguler, penambahan anggaran yang memadai, pembatasanfrekuensi perubahan peraturan dan keputusan.

Kata kunci: sistem akuntansi, pelaporan finansial, sistem pelaporan, XBRL.

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CHAPTER 1

INTRODUCTION

1.1Research Background

In general, Information and Control Technology, or better known as ICT,

has helped to improve the quality in professional services. Information and

Control Technology has become valuable tools and assets of company that are

needed to arrange and produce an accurate data about the company itself.

Information and Control Technology has a wide scope, for the example

Information and Control Technology can be used for preparing the information

and control tools to maintain about infrastructure, human resource, training,

policies, financial conditions, business processes, and the others.

In this research, I decide to analyze Information and Control Technology

which is used to arrange and provide the information and as a supervision tool

over financial performance. Information and Control Technology which is used to

provide information and help to perform control of financial condition better

known by the name AIS (Accounting Information System). AIS can be interpreted

as an information system that shows changes in corporate accounting activities

where the data used are financial transactions that are converted into information

using system procedures and become reports that show the overall results. In

2

order to improve the quality of financial and accounting information generated

and provided by the company, a good Accounting Information System is needed

to be used, and the result can show as accurate information and has high reliability

measurement. A good and mature approach of AIS used to improve financial and

accounting information is closely related to the management quality of the

company. For example, if a company does not have good management quality it

will be difficult for the company to create good Accounting Information System,

because in order to create good AIS, the company must be able to compose a

complete first business process that is used and implemented, then it can be seen

clearly business processes of the company. The use of AIS in organizational and

social factors owned by the company can also be used to determine the AIS that is

computerized within different financial institutions in Indonesia

The fair value used by Special Task Force for Upstream Oil and Gas

Business Activities Republic of Indonesia (Satuan Kerja Khusus Pelaksana

Kegiatan Usaha Hulu Minyak dan Gas Bumi or SKK Migas) to evaluate the

performance of partner companies is to look at the historical cost of partner

companies sent to the SKK Migas, and then conducted a review with the

provisions of the cut-off date that has been determined. While the accounting

treatment used to calculate asset recording and asset classification of partner

companies is to use the concept of production sharing contract (PSC) Accounting.

However, in production sharing contract there is no formulation to regulate the

fair value of assets, so that the government together with the SKK Migas needs to

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make adjustments and alignment between the principles used in government in the

management of public assets with the production sharing contract scheme used.

One of the highlights of the production sharing contract concept is the

transfer of ownership of Indonesian government’s assets from partner companies.

In the production sharing contract concept, the transfer of ownership is not

completed at the wellhead, but at the export stage. Here explains that SKK Migas

uses a concept whereby the government will recognize the asset not when it is

formed (example, a wellhead is built), but when the asset is able to produce and

release oil or gas (example, the wellhead succeeds in removing the oil sought

from within earth). With the use of the production sharing contract concept,

ownership and control are located and controlled by the government, and the

distribution of the percentage of proceeds between the government and the partner

company in accordance with what has been discussed and mutually agreed

between the two parties. Within the concept of production sharing contract, there

is a known mechanism of calculation called “cost recovery”, which is a system

that organizes and processes data on the costs used by a partner company during

the mining activities that can be claimed to SKK Migas. Before approving the

claim of “cost recovery”, SKK Migas will undertake an audit upon “cost

recovery”.

Cost recovery is the operational costs spent by a partner company that can

be reimbursed by the Indonesian government. Cost recovery itself has its own

rules that are set in the WP&B (Work Program and Budget). The simple concept

that is owned by cost recovery is what costs can be accepted by the partner

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company must be in accordance with what has been planned and budgeted in

accordance with the agreement with SKK Migas. Costs that may be included in

cost recovery are all costs used by the partner company for the operational

activities (development and exploration) along with supporting activities as

agreed between SKK Migas and all partner companies to be claimed and replaced

(paid) by government through SKK Migas. One of the basic rules that serve as a

guideline in the cost that can be claimed by the Indonesian government is the

regulations contained in UUD 1945 pasal 33 ayat 3 “bumi, air dan kekayaan alam

yang terkandung didalamnya dikuasai oleh negara dan dipergunakan untuk

sebesar-besarnya kemakmuran rakyat (Constitution Article 33 paragraph 3 "the

earth, water, and natural resources contained therein are controlled by the state

and used for the greatest prosperity of the people").

There is example of production sharing contract and cost recovery

implementation. A mutually agreed share between the government of Indonesia

and the partner company is 70:30, meaning that 70% of the oil and gas yields

already earned will be given to the government of Indonesia and the remaining

30% may be taken by partner company and may be traded on behalf of their

company. Also cost recovery is included in this production sharing contract

agreement if indeed the process of extracting and withdrawing oil and gas

conducted by the partner company is successful. Therefore, if a partner company

has managed to withdraw some oil and gas, then the company must divide

according to the agreement in the contract that is 70:30. Then the partner company

can calculate the cost that used to process the drilling and lifting of oil and gas, if

5

the cost used is 20% by the partner company, then the Indonesian government will

pay by using the oil that has been divided, and the government will only get 50%

of (50% obtained from 70% minus 20% of cost of production by partner

companies that paid by the government/ cost recovery). All of the above sharings

of the costs and products is calculated and given not in the form of money, but in

the form of oil and gas that has been withdrawn by the partner company.

This paragraph tells about examples of cost recovery rules and terms.

Foreign partner companies are allowed to undertake and work on projects within

Indonesia to extract and take natural oil and gas resources. If we take point of

view from the results caused by excavation and drilling activities by partner

companies, these activities are actually activities that damage the environment

owned by Indonesia. Therefore, the partner companies which majorities come

from outside countries are required to be able to prosper the people living around

the excavation and drilling areas, as well as restoring the environment when it is

completed. As an example of this is the human labor used to build drill and

withdraw the products are must be local people living around the oil drilling area

and since this activity is included for the welfare of the people of Indonesia, the

cost of the workers used can be put into cost recovery. There are also other rules

that partner companies are required to contribute to the welfare of local

communities around their projects, such as school construction, regional

environmental infrastructure development, and so forth. Actually, partner

companies are allowed to use experts from abroad, but there are special terms and

conditions that are given if indeed want to recruit workers from abroad, like

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workers from abroad are people who are proficient and experts in the field and

such expertise indeed cannot be found and not owned by local people. This means

that if there is actually a cost of skills training for foreign workers, then the cost

will not be allowed to be included into the budget of cost recovery, except for

language training.

Other example of rules that determine a fee may be included in cost

recovery or not are costs that can be claimed to the government as cost recovery

are operational costs used for successful drilling and withdrawal of oil and gas. In

other words, if it turns out that a project conducted by a partner company to drill

and withdraw oil and gas is fails, or commonly referred to as dry hole project,

then the operational costs will be borne by the company itself, because the shares

are using oil yields and gas that is successfuly obtained, if it fails, then nothing

can be shared. This also makes the partner companies will do a serious

observation and exploration and companies cannot just do random drilling

activities.

Those calculations and rules in production sharing contract and cost

recovery are then used as calculations and components used to form the report to

be prepared and produced by The Integrated Operating System of Financial

Quarterly Report (or reporting system).

The Integrated Operating System Financial Quarterly Report ("SOT [Sistem

Operasi Terpadu] FQR") is a collaborative activity between the Accounting

Division and the System Information (MSI) Division of SKK Migas, with the

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support of partner companies related to the withdrawal of quarterly financial

statements and transactions of the partner companies’ financial system to SKK

Migas using a combination of accounts, components of Chart of Account or CoA

(Cost Center, WBS, etc.), using XBRL data exchange standard to maintain the

accuracy or validity of data / information from partner contractor companies to

SKK Migas. With integrated operating system (reporting system), partner

companies' financial statements and quarterly data will always be available on

SKK Migas regularly and can be scheduled as needed.

The calculations used in this reporting system, which use the rules of

Production Sharing Contract and cost recovery, are also run using an application

called XBRL with its own component, the taxonomy.

XBRL (Extensible Business Reporting Language) is an external file used to

help the delivery process and as storage of financial data using a programming

language that can be modified and shaped according to the needs of the user by

using coding method. Actually, a technology like XBRL already exists, but not

yet have this XBRL-resistant security level, so this is what distinguishes XBRL

from other technologies. XBRL has encryption layers that can store financial data

and sent securely to other parties. One of the security components owned by

XBRL is taxonomy. In general, XBRL’s sending process outline as follows: the

data you want to send is drawn by XBRL, then converted by XBRL into

programming language, then in XBRL the data will be encrypted, and finally the

data is sent to destination.

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There are many components that owned by XBRL. However, the best

known and commonly used is taxonomy. Taxonomy is a component in XBRL that

has a function as the rules used to form the processing of data stored in XBRL.

For example, in column A in Microsoft Excel entitled "Company's Name" must

be filled with text format, whereas in column B which titled "Date" must be filled

with the format number with the order of DD/MM/YYYY, the next column which

titled "Type of Data" must be filled between actual or budget, and others.

By looking at the function of the taxonomy, it can be assessed if the

taxonomy is the one who determines the instance file will produce what kind of

financial data. Taxonomy will read the data which retrieved by XBRL whether it

is in accordance with the criteria that it has or not, if not then XBRL will send

back the data to the partner company, as the sender, and the notification that

stating the data failed to pass XBRL criteria and cannot be sent to SKK Migas.

The example is the column titled "Date" in Microsoft Excel provided from three

different companies, 1) "DD / MM / YY", 2) "MM / DD / YY", and 3) "YY / DD

/ MM ". But the taxonomy criterion is "DD / MM / YYYY", and then the three

companies will get a failed notification from XBRL for the withdrawal of its data

and cannot be forwarded to SKK Migas.

The process of forming XBRL until it is ready for use by SKK Migas is as

follows:

1. The first stage is the development of the taxonomy of XBRL because

this taxonomy is the component used to put the criteria of such data so

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that the data before it is sent can be adjusted first as desired by the user.

In SKK Migas, this taxonomy is tasked to standardize the data, meaning

that the Chart of Accounts of a different partner companies are changed

to Chart of Account owned by SKK Migas which has the same account

activity characteristic.

2. The next stage is the establishment of the interface system. What is

meant by the interface system is a system built for how to draw data

from AIS owned by partner companies, then connected and delivered to

the destination of SKK Migas’ AIS.

Then combine between the first and second stage, the process called the

establishment of XBRL instance. For example, the column entitled "Chart of

Account of Company" drawn by XBRL is then mapped and paired to SKK

Migas's Chart of Account with the same nature of activity, resulting in what is

called an XBRL instance. So that the meaning of the XBRL instance is the

process of altering and processing data drawn by the system in accordance with

the criteria and rules contained in XBRL using taxonomy to release the desired

results by the user and then when it is completed it will be sent to the user.

1.2Research Questions

The role of accountants under computerized AIS becomes different, easier

and more efficient in collecting the data needed to perform further analysis steps.

By using a computerized system, accountants can reduce manual efforts made by

people and can reduce the likelihood of human errors, as well as repeating

activities that make them less effective and efficient. However, by using AIS, it

10

should be noted also that the required skill must be owned by the accountant, the

skills in processing and processing data using a computer, for example is the skill

in operating Microsoft excel applications and so on the most basic. Also the

accountant is expected to have the skills in maintaining, updating, and backups of

data owned in the computer. Accountants are also expected to be able to

understand the environment and consider the characteristics of AIS in each

process they undergo, because each company has the character and character of its

AIS respectively, and it will also have an impact on the design of the accounting

system and the selection of what kind of internal control that can be relied upon

and suitable for the company. Because of this transformation, in information

systems it is important to keep pace with developments in accounting by the fact

that most companies rely on automated systems and move away from manual

systems, but there are still questions to ask about reliability, accuracy of

information, and the ability to generate information and financial data to be used

to carry out control and oversight functions.

RQ1. What are the differences between using manual steps and using AIS in

generating financial reports?

RQ2. How AIS can generate financial statements more quickly and efficiently?

RQ3. How does the accounting system owned by the company can produce

accurate financial statements and have high reliability?

RQ4. What is the effect on performance of report making? Is there a significant

effect?

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1.3Research Objectives

The objective of this research is to analyze and to study the issues that can

arise with no implementation of AIS in the institution at the present time. Also to

realize what employees have to learn when the development of AIS on process

and when it has been implemented. Every point that employees need to aware can

be known and determined by looking at the case studies that occur in the company

itself and the areas that are still, noticeable, required development of AIS. This

study contains the current AIS condition of the institution used to collect, produce,

and supervise financial statement report along with its business process. Here we

will also get the ideas about the differences between before and after

implementing AIS.

1.4Significance Of The Study

This research is expected to contribute to the parties concerned and be used as a

recommendation for the future:

1. Institution’s management

This research will certainly help the company in finding the right system used by

this institution. Also this research can help find out what aspects need to be

improved and automated using a computerized system.

2. Internal Accountants of Institution

Especially for the internal accountant owned by the institution, with the

implementation of AIS, it will be very helpful in the process while making the

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finalization of financial statements, both revenue and expense. These

developments of Accounting Information System will make the work more

efficient when it will do the audit control, because by using the AIS, it will reduce

the chance of human errors and also facilitate the collection of data needed to

perform the audit.

3. Financial Performance

By having a good AIS and functioning thoroughly, the financial report and audit

quality control produced by the institution will be more accurate as well as less of

human errors so that will make the report and audit quality control can be more

reliable and trustworthy. Thus, the institution can improve the financial

performance rapidly because of the data processing more quickly, precisely, and

efficiently.

1.5Thesis Organization

In this research, I divided into five parts of works, they are Chapter 1 until

Chapter 5. In the first chapter, there are five sub-chapters, they are research

background, research question, research objectives, significance of study, and

thesis organization. Research background tells the reader about general idea that

explain about the basic knowledge of the main topic of research. Research

question contains of brief introduction about writer’s analysis and what questions

that writer want to get the answers after conduct this research. Research objectives

gives glince about what is the purpose of writer making this paper. Significance of

13

study explains what are the benefits that writer can give by making this paper for

other parties.

Chapter 2 is about literature review and there are two sub-chapter, they are

theoretical review and company profile. Theoretical review states about theories

that writer used as the basis in doing the research, then the writer can analyze

about the previous researches that have been conducted. Company profile tells

about the background and biography of the company that used as the object of this

research. Chapter 3 is about methodology which explains to the reader how the

writer can get and collect the information and data for doing this survey.

Chapter 4 contains of the data that writer gets from the respondent and all

the analysis results which writer did after collected the data and processing them.

In chapter 5, the writer summarizes of the research by provides with conclusion,

recommendations for the object of research, also there is limitation that writer has

in preparing this paper.

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CHAPTER 2

LITERATURE REVIEW

2.1Accounting Information System

Accounting Information System (AIS) has a lot of understanding. However,

according to Surmeli (2006), AIS is an information system that has a function to

direct a change that occurs to assets, capital, as well as debts owned by the

company, where the data source that created the change is obtained from the

transformation of data from financial transactions into information by passing the

processing stage and summarizing the merged information.

The main advantages gained from using a good and maximized Accounting

Information System are to improve the ease of conducting transaction supervision

by the company management, increasing the speed in adapting to changes in the

company, whether caused by internal factors or external factors, and improve the

competitive degree between one company to another. By implementing the

appropriate AIS, companies can also create a dynamic environment in terms of

movement and information sharing in the event of a shift or change of

organizational structure or staff at all levels with new business relationships

(Estebanez et al., 2010).

AIS has a function as a tool that operates the collection, processing, and

categorization of data, also records the activities of financial transactions to

15

provide information used for planning, recording, and decision making

(Boochholdt, 1999). According to Demir (2005), AIS has other functions that are

used to generate sources of information used for evaluation and show information

about the company about its own process business and financial situation.

AIS has an important role in shaping a management strategy that serves as a

mechanism that is capable of processing, storing, and providing information on

company performance and a good strategy for the company (Gerdin and Greve,

2004). Therefore, it is very important for a company to be able to produce,

provide and implement a quality Accounting Information System (Demir, 2005).

2.2AIS with Financial Performance

The previous research has shown that AIS that has been designed and

finally implemented into the organization or company can be used to support the

matching and selection of strategies to be used, as well as improve the financial

performance (Gerdin and Greve, 2004).

According to Zulkarnain (2009), Information provided by good AIS has a

positive effect on the effectiveness of strategy selection and the improvement of

financial performance owned by the company or organization. For example,

success in implementing good AIS can keep the money and time shareholder.

Because by using the right AIS, it can generate information for investors quickly

and accurately to be used as a determinant in deciding investment decisions.

AIS also plays an important role for financial managers in a company

because financial managers need to evaluate the company's financial performance

16

using the financial and accounting data provided by AIS by measuring ROA

(Return of Assets) and ROE (Return of Equity). Both ratios can be used as a

measuring tool to see how good or bad the company's financial performance

(Sadia, 2011).

Accounting Information System, when viewed from its usefulness and

function, has four important factors to support AIS quality, they are scope,

timeliness, level of aggregation, and integration. Scope means the size of the area

and area of information that AIS needs and can provide. An example is whether

the scope that AIS wants to generate is more toward predicting future or more

performance in the direction of evaluating historical events, and then whether the

scope to be obtained from AIS is the data used to assess the situation outside the

company (external events) or to assess the situation within the company itself

(internal events). Timeliness talks about the time required by AIS to process and

produce the required data, over a period of time when AIS is used and operated

(daily, monthly, etc.), as well as its use for short or long runs. Aggregation

contains about how data can aggregate in the timeframe that is prepared and

needed, according to its function, and based on its decision model. As for

integration, it talks about the ability of AIS to provide information to show the

interaction and coordination effects that have been performed by some function

within the organization or company. The above four attributes have passed the

process of analysis and provide results that these attributes can be used to

compare AIS with the performance and financial strategy of a company or

organization (Gerdin and Greve, 2004).

17

According to Demir (2005), AIS that is good for improving financial

performance is AIS which can provide financial information that has high

reliability, can be known the sources and truth, is timely and on time, contains

information as needed, and easy to understand.

2.3Reporting System

Accounting reporting system can be seen as a living enviroment system,

because the characteristics of a good accounting reporting system is that the

system must adapt, evolve, and develop periodically according to its need to

record and produce financial statements. Accounting reporting that is easily

adaptable can improve process performance in collecting, analyzing, and

disclosure of data needed to be able to assess company performance (Sadia,

2011).

Based on Dierkes and Preston’s (1977) research, Accounting reporting

system is expected to identify the factual data obtained; must be built and have a

clear structure and plot for measuring, analyzing, and so on; built on the

importance of the results that can be given; provide results on the comparison and

evaluation of other information, either with the objective of obtaining the results

of internal company comparisons (for example between divisions, inter-levels, or

between mechanisms) or to obtain comparisons with other companies that have

similar types of activities. Similar to AIS, an important factor for the Accounting

reporting system is that information generated by the system should be easy to

understand as well as containing a wealth of information, not only in part but in

18

overall information on the performance of the company, for investors and internal

companies.

2.4Extensible Business Reporting Language (XBRL)

XBRL (eXtensible Business Reporting Language) is the development of a

programming language based on the concept of XML (eXtensible Markup

Language) that become an effective problem solver on prepare, exchange, and

provide financial statements that have international standards (Stergiaki et al.,

2013). According to Cohen et al. (2005), XBRL can be developed to prepare and

provide financial reports, taxes and other business reports that have been

standardized in detail but easy to read. Also according to them, XBRL provides

several benefits to companies that implement it, they are to increase data exchange

activities (both within and outside the company), to improve efficiency in the

process of making business reports, maximizing the control function at the

company, to assist in facilitating the comparative activity and analysis of business

reports, and to help reduce paper transfer activity (reducing paper waste). The

benefits of XBRL are also supported by research by Gomaa et al. (2011), which,

according to their research, one of the benefits that can be gained from using

XBRL is to facilitate the analysis of financial activities and performance of the

company compared to using reports that are still generated manual. Another

benefit that can be provided by XBRL according to research by Chen (2012) is to

increase the transparency and accountability of the business reports and financial

reports generated. XBRL has a function to manipulate the data contained therein

which aims to prepare and provide reports that have better information and more

19

easily understood by people who read it, so as to produce better decisions and

analysis results (Alles and Piechocki, 2012).

20

CHAPTER 3

METHODOLOGY

3.1Data Collection

The writer used primary data collection method in order to get and gather

the data that writer need to analyze the events, problems, and results that can arise.

All of the data was collected from the people who work in the company itself, as

the finance and system consultant. The primary data collection methods that

writer used for this study are observations, interviews, voice taping, and testing.

Observations were conducted by writer while the writer still worked in the

company as the intern. From the observations, the writer could be able to get and

analyze the process business, to get any rules and procedures in the company, and

to get the documents that company need to accomplish the goals. In the

observation period, the writer made observations directly by doing analysis and

processing of data that the company have, also performing quality test control and

training for the users. Throughout these stages, the writer could recognize the

most current situation of the company, the necessary needs, as well as any

development that can still be undergone by the company. Interview were

completed with high level manager and senior manager of consultant. In

interview, the writer asked several question that officers could not find after did

the observations in the company, the goal of this interview is to get the most

21

current conditions, more details, and reliable data of the company. Voice taping is

carried out while the interviews were held. The writer made a voice recording of

the interviewees, to avoid any detail informations missed during the interviews.

Testing is the last stage of the methods where writer was reviewing, checking, and

controlling testing of the system that have been developed. In this stage, the writer

was able to understand the functions that are given by the systems and to be aware

what results can be prepared and generated by from running the system.

The first step that writer took for this research is how comprehend the

company’s condition in doing the financial and reporting activities and how the

working environment in the company. The purpose in doing this step for writer is

to gain the information and more understand about the current company’s

conditions, especially in finance area. After knowing and understanding about the

state of the company, the writer carried out analysis to achieve the purposes of

this research. The writer could achive those objectives by performing data

analysis that has been obtained using the above stages and then made a

comparison with existing theories and performed in previous studies. The writer

could also recognize about what part of the area that is still needing enhancement

dan development for further function.

3.2 Company Profile

Special Task Force for Upstream Oil and Gas Business Activities Republic

of Indonesia or better known as SKK Migas (Satuan Kerja Khusus Pelaksana

Kegiatan Usaha Hulu Minyak dan Gas Bumi) is one of the institutions created by

22

the government of the Republic of Indonesia as a tangible form in realizing what

is contained in Government Regulation (PP) no. 6 of 2006, Law (UU) Number 1

of 2004, also Presidential Regulation (Perpres) number 9 of 2013 which contains

the management of upstream oil and gas business activities

(https://skkmigas.go.id/). As an institution established under the above regulation,

SKK Migas has the primary task of implementing the management of upstream

oil and gas business activities located in Indonesia and already based on the

Cooperation Contracts that have been made by the Indonesian government.

Therefore, if SKK Migas can perform its duties properly, it is expected to take

natural resources of oil and gas located and owned by the government of

Indonesia can provide the full benefits for the country in order to welfare the

people of Indonesia.

To be able to do its job well, there are some functions that need to be

considered by SKK Migas. SKK Migas is expected to give its thoughts to the

minister of Energy and Mineral Resources (ESDM) on its decision to provide site

planning and quote to undertake oil exploration and drilling under the

Cooperation Contract. The institution also gains full trust and responsibility by the

government to become a Signatory of Cooperation Contract which indicates that a

company is allowed to operate and conduct activities in Indonesia. SKK Migas is

also expected to make the formulation and provide the first plan regarding

development in employment in the work areas that have been determined to the

minister of Energy and Mineral Resources (ESDM) in order to obtain approval

from the minister. If it is already approved and enforceable, it shall have the

23

authority to prepare and provide work plans which will be undertaken during the

ongoing exploration and drilling project, as well as having the authority to assess

and limit the budget. SKK Migas is also required to supervise every gas and oil

exploration and drilling work in Indonesia and report it to ESDM’s Minister. The

last function to be considered by these institutions is that they are allowed and

gain the confidence to be able to select and appoint oil and / or gas sellers, both

from outside and within the country, based on the main objective of maximizing

profit for the country. When looking at the functions owned by SKK Migas, it can

be concluded that SKK Migas has a role as a supervisor and regulator, not as a

party to drill or extract oil and gas. They need a second party as executors in

drilling and extracting oil and gas, they are known as partner companies.

24

CHAPTER 4

RESULTS AND DISCUSSIONS

In chapter 4, the writer begin with a brief presentation of the current state of

the company which still uses manual methods and has not implemented a

reporting system, as well as a brief explanation of what triggers the company so

that it has a desire to implement reporting system so that readers can understand

the current state of the company. The final part of this chapter contains the results

of the discussion and analysis of the data obtained by the author, they are the

things that need to be prepared to start development, the stages of system

development, the steps in reporting using the reporting system, the ways in

validate reports received, obstacles that can extend the development process, and

profit in using the system.

4.1 Current Condition of the Company

The financial statements are still distributed manually between partner

companies to SKK Migas and also SKK Migas internally, like sent using flash

disc or email. There are three general level of process which can be seen from the

beginning of data receipt until finally the report is approved by SKK Migas, they

are:

1. Starting from the data provider that is partner company

2. Reviewer is performed by accounting division of SKK Migas

25

3. Approval by top level managers or senior managers

4. Approval by head of division

At the end of the year, in the fourth quarter, the partner companies must be

able to provide and submit to SKK Migas financial statements before and after the

audit process. So that can be seen in the first, second, and third quarters of the

year, the partner companies only sends Financial Quaterly Report (FQR) 1, 2, and

3 along with its revisions if any, whereas in the fourth quarter, the partner

companies sends FQR 4 along with its revision + report after the audit process.

This applies only to FQR collection, not applicable to FMR (Financial Monthly

Report).

By looking at information above, as partner companies in collaboration with

SKK Migas, partner companies must prepare two financial statements to be sent

to SKK Migas, namely FMR (Financial Monthly Report) and FQR (Financial

Quarterly Report). As the name implies, FMR is sent monthly by the partner

company to the SKK Migas while for FQR shipped per three months. In every 3-

month period (March, June, September, and December), partner companies will

prepare and submit two financial reports at once, namely FMR and FQR.

Because still using manual method, the partner company sends FQR and

FMR data using Ms. Excel that the format has been changed in accordance with

the form of FMR and FQR format that has been given by SKK Migas using flash

disc or via email. In Ms. Excel, there are only provided data formers FQR and

FMR which means the data provided is data that has been combined and contain

26

general information, there is no detailed transaction data as a support in it. SKK

Migas then checks and analyzes the report manually to find out whether there is a

peculiarity of numbers or the possibility of fraud on reports that have been given

by the partner companies in Ms. Excel. Checking and analyzing is calculated

based on the assessment of over and under budget analysis. If an indication of

fraud or anomaly is found in the numbers in the submitted report, SKK Migas will

proceed to the next stage of requesting detailed transaction data used as

supporting and proof of the figures generated in the report. SKK Migas will ask

the partner companies through a manual ways, using email or by conducting

direct discussions, in order to obtain supporting data required by SKK Migas.

Then the partner companies that have received the request SKK Migas, they must

be able to provide detailed data that has been requested by the SKK Migas.

However, the partner companies can provide the details in a short or long time,

according to how much effort that the partner companies needs to prepare and

send them to SKK Migas. This has resulted in some partner companies that have

poor internal systems becoming more time consuming to collect and provide these

data. Also from the SKK Migas does not have a definite collection deadline, the

deadline can be changeable and uncertain for each partner companies. If SKK

Migas has received the transaction details that they have requested to the partner

companies, then SKK Migas will start the analysis process by comparing the

numbers contained in the transaction data with the numbers contained in the

financial statements of the partner companies. If the number is the same, then it

can proceed to the approval stage. However, if there are differences and

27

unreasonable numbers, then SKK Migas will return back the financial statements

of the company's partner in the form of Ms. Excel by adding some records and

notes that are needed to known and explained by the partner company to be

repaired and adjusted. What usually makes the numbers on the financial

statements false is because of the effort, intentionally or otherwise, by the partner

company to include some transactions that should not be included in the cost

recovery into the calculation that will be claimed by the partner company through

that financial statement. In this revision phase, what usually happens in the field,

the revision is not only happen once, but it is possible and often back and forth to

send revisions by partner companies and responses by SKK Migas.

The way that SKK Migas teams need to get the anomaly of numbers

performed in the reporting process is by performing the analysis per transaction

contained in the report. It is necessary to provide a source of transaction which

contains detail information to support the speed and accuracy in performing

financial statement analysis. It is possible that the fraud that passed from the

analysis of SKK Migas team could be caused by two things. The first is level of

experience and critical thinking possessed by analysts from SKK Migas, if the

analyzer has not had any experience in finding fraud or fraud in the financial

statements or the analyzer has no critical thinking in assessing and analyzing the

financial statements, it will increase the possibility cheating by partner companies

can escape and undetectable. The second is the long time required by partner

companies to provide detailed data requested by SKK Migas. Analysis team from

SKK Migas has limitation of time to collect reports of the partner company to get

28

the signing of approval from their superiors. If the partner company gets longer in

preparing and sending the required data, then the time owned by SKK Migas team

to analyze their report become shorter and their analysis becomes rushed and not

deep or detail.

4.2 The Causes of the Implementation of System

The real thing that triggers SKK Migas want to implement report-making

system is because by using the manual steps makes the function of SKK Migas

which is become a supervisor of partner companies less than maximum because

too time consuming in requesting and collecting data manually from partner

companies, also there is increasing amount of oil and gas partner companies that

entering and developing in Indonesia. While using manual methods, the exchange

of data conducted between companies using flash disc or CD. Because of this, the

partner companies must back and forth to provide data required by SKK Migas.

Actually if it is urgent, it can be sent by email, but if really urgent, because by

using email, data that is sent very easy to be hacked and do not have enough level

of security which means that important financial data owned by partner

companies can leak and causing the investment price of the partner companies to

fall and become low. Then for the number of partner companies in Indonesia

which initially only three partner companies that need to be supervised, it is still

under control if SKK Migas using the manual method. But after there are

increasing amount of partner companies year by year, then it means the

documents and reports that need to be analyzed and reviewed by SKK Migas also

increased, then SKK Migas need necessary assistance from system that can

29

simplify and accelerate the process of performance SKK Migas. If the

development of the system is performed when there are only three partner

companies, where the SKK Migas can still maximize their function, then the

development will become more problematic and adding a high cost, because the

development process and the price is fairly high but the benefits that SKK Migas

get are only small (it is called high cost because of the use of services from other

companies for its development and the cost of buying and maintaining the

necessary computers and software, its cost and benefits does not have comparable

value).

Because of the above issues, the inefficient process and the increasing

number of partner companies, that is slowing the process of carrying out duties

owned by SKK Migas which is to be able to monitor and assess the performance

of partner companies that demand SKK Migas must be able to analyze in detail

the transaction activities which is performed by partner companies that can be

inputted into cost recovery, SKK Migas started looking for an effective and

efficient way so as to maximize their performance. Then with the emergence of a

technology called XBRL, a technology that can provide security in the exchange

and delivery of information, can be a report or raw data, SKK Migas finally has

the initiative to develop their reporting system.

SKK Migas actually already has its own AIS used to process their own

financial statements, but SKK Migas and partner companies are using AIS that

different from each other. The function of AIS owned by each partner company

also by SKK Migas is to coordinate and produce internal financial report for each

30

company respectively. This issue is also become one of the triggers that SKK

Migas required the development of a system that still maintains the interests of

each company without disclosing any secret owned by each company.

SKK Migas once had an idea for each of its partner companies to open and

give access to SKK Migas to see the whole of the company's financial statements

through their AIS. However, the partner companies feel that the policy is beyond

the limits of privacy and fairness limits in an inter-company cooperation

relationship (because the relationship between SKK Migas and its partner

companies is not like the mother company with the subsidiary, but the companies

that work together as a partner). Because of that policy, the partner companies

have been asked SKK Migas about what they need from partner companies, then

partner companies will provide those data required by SKK Migas, no need to

open the whole financial data owned by the partner companies. The thing which

required by SKK Migas from partner companies according to the meeting

conducted as above is to submit their financial statements accordance with the

format given by SKK Migas in the form of Ms. Excel, manually, that can show

the results of the value of the cost included in the category of cost recovery from

the financial activities of partner companies, and then if required, the partner

companies will send transaction details, like form of reimbursement along with

other notes and attachments. However, because AIS that is owned by each partner

companies is different and generate transaction details and transaction accounts

that have different properties, then this is what makes difficulties in process for

SKK Migas to be able to quickly analyze each partner companies’ reports.

31

Therefore, to be able to speed up and make efficient in the process of analysis,

SKK Migas requires an accounting system that can standardize all accounts

owned by partner companies in accordance with those owned by SKK Migas.

4.3 Discussion About Implementing the Reporting System

4.3.1 Things Need to be Prepared by SKK Migas During System Development

Process

a) Determine who are become decision-makers

SKK Migas should provide a clear structure to the development team about

whom and what positions are necessary and able to make decisions on the

changes that have been discussed. Development team required to understand the

structure and patterns in getting approval of the decision so that there is no

misunderstanding between the two parties.

b) Provide time and dedication during the process of system’s development

In working on a project such as this development of system, there is a need

for considerable time and dedication to the project, as in developing this system

necessary inputs are needed such as checking and adding criteria and Chart of

Accounts entered into the system, as well as in different views with partner

companies, then SKK Migas should be able to take the time to become the

midpoint and decide which one is more appropriate and can be implemented into

the system.

c) Prepare the required data

32

SKK Migas must provide some data needed by the development team to be

a real example in testing whether the system is working properly or not. The data

provided must be real data because if there is an error, then the error can be easily

detected because it has passed the previous checking process, when using data

that is made-up then if there is an error, it will not look obvious at the point where

the error in the system.

d) Follow up the performance of partner companies in process of development

system

It cannot be denied that SKK Migas is an institution under the supervision

of the government directly, and partner companies will feel more reluctant when

reminded directly by SKK Migas than by the development team. Therefore, it is

necessary to get assist from SKK Migas in conducting follow-up to partner

companies on deadlines that have passed the limit, for example if the partner

companies has not collected data or Chart of Account development work required

immediately for the process of development, then SKK Migas must be willing to

helps the development team to remind the partner companies to get the job

finished immediately related to the system development project.

4.3.2 Stages of System Development Process

a) Requirement analysis and design

Referred to in this stage is the need to do data collection on what criteria and

design the desired system in accordance with the necessary needs. Then after the

33

data collection is obtained, it is necessary to analyze the criteria so that it can get

the initial picture or draft design as desired.

b) Flow chart of making design

At this stage, it begins with making a flow chart of the process stages per

stage in making the system. It is divided into three parts in making flow chart,

they are for the IT, accounting and reporting, and the Chart of Account (CoA)

Mapping. An example of the IT section in creating a flowchart of system is about

how data will be withdrawn per date, its acceptance system from the beginning to

where and where it wants to be generated. The example of the accounting and

reporting section in creating a flowchart of system is the format and form of the

report as desired, what data to be viewed, drawn, and included in the report, what

level of detail should be included and collected to SKK Migas which is needed to

perform a thorough and in-depth analysis. As for the example of the CoA

Mapping section in creating a flowchart of system is about to level detail what

chart of account mapping will be created and accommodate the transaction data

for inclusion in the report, what accounts need to be made in accordance with the

activities undertaken by partner companies included in cost recovery.

c) Finalization of system’s design draft

At this stage, it starts for the initial draft of the design of the system to be

created and has been designed based on shared criteria and analysis in the

previous stage. It is at this stage that it takes the longest time because the

continuous development is executed based on cases occurring during the

34

development process until finally the design can be recognized as the best and can

be realized by building the actual system. This stage requires more intervention

from the accounting department because in the process of development of this

design, the team who became the developer must understand exactly what

information and form of report desired by the accounting, as well as any criteria

that need to be given in the system appropriate with accounting terms owned by

SKK Migas in forming its report.

d) Development and realization of design

In this stage, the designs that have been made in the previous stage and

completed is start to be physically created and then implemented into the

company based on what has been designed and developed previously. In this stage

more activities are completed by the IT because they are the main axis at this

stage to form its system.

e) Testing system

Testing conducted in this stage is divided into two, namely SIT (System

Integration Testing) and UAT (User Acceptance Testing). What is meant by SIT

(system integration testing) is an activity to test the results of merging components

that have been made to form a system. This test is carried out when the software

has been completed and tested directly the whole operation, no longer tested one

by one component. What is meant by UAT (user acceptance testing) is an activity

performed by the actual user of the system to determine whether the results and

performance of the system that has been produced is in accordance with what is

35

desired by the user. This test has an important point on the results of documents

and reports provided by the software system that has been made and this test

method is also to analyze the functions contained in the software system so that it

can be assured that the system that has been formed according to the criteria

indeed owned by the user.

f) Training

At this stage, training is provided for SKK Migas users. In this training,

users are given an exercise on the concept of working from a system that has been

created with the purpose of the user to know how the system works and logic used

in the system they use to generate reports, then the user is also given training on

how to operate and use his system so that users will not feel confused while

running the system.

4.3.3 Steps in Generating Report Using the System

a) What needs to be performed for the system can pull data from AIS owned by

the partner company is on a predetermined date, there must be someone from

the partner company who press the software button in his computer for XBRL

system can pull the data owned and provided by the partner company to be

given to SKK Oil and Gas. Here the important thing is the person who will

press the software button must be able to ensure that the data available to be

withdrawn by the system is data that has passed the monthly closing stage by

each company, so that required cooperation and communication with the

accounting party. If the software button is not pressed by a person in partner

36

company, then the assumption that is owned by the system is the partner

company has not sent because SKK Migas has not received. There are

actually two possible problems, between forgetting to press the software

button or the monthly closing by the partner company has not been

completed. The system then sends the reminder to the partner company to

notify that the deadline of the report collection has arrived and must be sent

immediately. Reminder is sent to two parties, the partner company that has

not sent and the SKK Migas to realize which partner companies who have not

collected in accordance with the time specified.

b) Reporting system owned by SKK Migas will draw the data that has been

prepared by partner companies automatically from each company's AIS,

which is then drawn by and into XBRL.

c) Then the validation of data will be completed by the system that has been

formed to determine whether the data that has been prepared and pulled by

the system is a data with the content and the correct format or not. If it is not

correct, the system will refuse to accept the data and will give it back to the

partner company who has the data.

d) If the data sent is correct and passes the system validation stage, then the

system will encrypt the data so that during the data transmission process, both

then and in the future, can be maintained properly and cannot be hacked by

other parties.

e) After that, the data will pass through the casing encryption stage. This is to

check whether the data received by the SKK Migas is really the same as that

37

has been sent by the partner company. Authentication is also checked,

whether the recorded to the sender in the system is the same as the already

recorded as whom already send the data. And integrity check to check the

amount of data, the number of row and column, the amount of its contents

whether it is already the same between which has been received by SKK

Migas with which has been sent by the partner company.

f) The data that has passed the stages of encryption and testing the truth by

using the system and successfully accepted by SKK Migas, then the data

which containing the different Chart of Account mapping of each partner

companies was changed into mapping Chart of Account owned by SKK

Migas by using developed system.

g) Furthermore, from the data that has been changed to follow the mapping of

Chart of Account owned by SKK Migas, is forwarded to be formed of report

(FMR or FQR) by using the code functions and criteria that have been

running in the system.

h) The next step is discussion and approval activity conducted by SKK Migas.

Here the analysis is still visible using the manual but the data that needs to be

viewed to perform the analysis is automatically available immediately and it

is not necessary to manually return to the partner companies like before using

the reporting system, which can take a long time. Here it is seen that reporting

system makes SKK Migas can maximize and become more effective and

efficient in performing its duties as a monitoring and analyzing the activities

of partner companies, because when still using manual method, too much

38

spend time just only for ask supporting documents, but by already using

reporting system, the time to analyze and conduct financial oversight can be

more and more thorough.

4.3.4 Ways to Validate Data Between Data Sent by Partner Companies with

Those Received by SKK Migas

SKK Migas need to do quality control to the data obtained to analyze

whether the data submitted by the partner company and obtained by SKK Migas

is the same or different data, also to determine whether there is error on the

system after being run or not. For example, if the system has succeeded in pulling

data from AIS of partner company but when compared between data already

submitted by partner company with data obtained by SKK Migas there are still

difference, then there are two possibilities that can happen. The first possibility is

the occurrence of errors in the reporting system that has been made due to further

development that is performed on the system by SKK Migas. While the second

possibility is there are mistakes in processing the data in the system that caused by

input errors made by the partner companies.

If an error occurs because there is an error in the reporting system that is

executed, then SKK Migas need to perform re-checking and tracking into the

reporting system. It can be found on which part of the system that makes the

results made by the system are different from the data sent by the partner

company and cause an error. If the difference in numbers in the same two reports

is caused by data that is different after being withdrawn by the system and

received by SKK Migas, then there are three possibilities that could cause this

39

error. The first is the difference in the amount of data inputted by the partner

company with the one that the partner company owned or prepared, thus causing

the system at the time of pulling the data that has been prepared become lesser

and different. The second is that inputs by partner companies use incorrect codes

that result in multiple numbers moving to different reports and causing differences

between reports. The third possibility is that there is an incorrect cost allocation

calculation between the cost sharing included in the oil, gas, or common types, as

well as the calculation of the cost allocations held by the partner companies that

have more than one working area.

For the first possible cause of error by the partner companies that is because

the data inputted by the partner companies lesser than what they have can be seen

as follows:

Table 1.1 Company A’s Reports

40

Figure 1.1 Company A’s Reports

For company A, by looking at Table 1.1 and Figure 1.1, there are slight of

differences in the total number in the R04 and R08 statements. There are

difference amount in report R04 in amount of $33,000 and in report R08 in

amount of $30,000.

Table 1.2 Company B’s Reports

COMPANY B

Reports

R03

Capitalproduction andadministration

R04

Explorationanddevelopmentexpenditure

R08

Productionexpense

R11

Administrationexpense

Owned bypartner

company

1,482 772 491 257

Received bySKK Migas

1,482 772 491 257

*Expressed in thousand U.S dollar (total amount).

*Source: Financial Statement of 2016

0

500

1000

1500

2000

R03 R04 R08 R11

Owned by partnercompany

Received by SKK Migas

41

Figure 1.2 Company B’s Reports

In the Figure 1.2 that have content from company B (Table 1.2), the two

lines have formed in an exact line location indicating that the data owned by the

partner company with those received by SKK Migas are the same and there is no

difference and SKK Migas can continue the analysis process. In this case,

company B did not make any mistake in delivering the data.

Table 1.3 Company C’s Reports

COMPANY C

Reports

R03


R04


R08

Productionexpense

R11


Owned bypartner

company

1,669 545 416 295


1,635 545 416 248



0200400600800

1000120014001600

R03 R04 R08 R11



42

Figure 1.3 Company C’s Reports

For company C (Table 1.3 and Figure 1.3), there are differences in the total

number in the R03 and R11. In Company B, the differences are located in report

R03 in number of $34,000 and in report R11 in number of $47,000.

It can be seen in the tables and figuress listed above, they show three

different cases on three partner companies that have collected their financial

statements but there are differences between data owned by partner companies

with data received by SKK Migas. What needs to be performed by SKK Migas is

to find where the errors’ location that produce different amount. And for those

cases, SKK Migas has been convinced that the errors are not on the reporting

system because there is no continuation of development of the system. SKK

Migas need to do analysis and it appears that the difference numbers in each

report are different then the possibility that arise is a lack of data drawn by the

system. If this is the case, SKK Migas need to contact the partner companies to

ask them about sending back the required data completely because in the previous

data there is a problem in the lack of data that can be withdrawn by the system.

0

500

1000

1500

2000

R03 R04 R08 R11



43

For the second possible cause of the error that is due to the wrong number

entered into different reports can be found as follows:

Table 2.1 Company A’s Reports

COMPANY A

Reports

R03


R04


R08

Productionexpense

R11


Owned bypartner

company

1,831 969 538 307


1,775 969 538 363



Figure 2.1 Company A’s Reports

From Table 2.1 and Figure 2.1, It can be seen that on company A's report

there is a flip flop numbers between R03 and R11 reports for $56,000.

0

200

400

600

800

1000

1200

1400

1600

1800

2000

R03 R04 R08 R11



44

Table 2.2 Company B’s Reports

COMPANY B

Reports

R03


R04


R08

Productionexpense

R11


Owned bypartner

company

1,482 772 491 257


1,482 735 528 257



Figure 2.2 Company B’s Reports

In company B, that can be seen by looking Table 2.2 and Figure 2.2, there is

an exchange of numbers between R04 and R08 reports of $37,000

0

200

400

600

800

1000

1200

1400

1600

R03 R04 R08 R11



45

Table 2.3 Company C’s Reports

COMPANY C

Reports

R03


R04


R08

Productionexpense

R11


Owned bypartner

company

1,669 545 416 295


1,585 545 500 295



Figure 2.3 Company C’s Reports

Whereas in company C, there is a wrong transfer of data between R03 and

R08 reports of $84,000 (See Table 2.3 and Figure 2.3)

It can be seen in the tables and figures contained above where the three

partner companies above have different data between data owned by partner

companies respectively with those already received by SKK Migas. After

0

200

400

600

800

1000

1200

1400

1600

1800

R03 R04 R08 R11



46

analyzed, the difference in each report has a flip flop correlation between the

reports, which means that the difference in numbers obtained in the reports are

caused by the data inputted using the wrong account code so that when data is

pulled by the system, the numbers are entered to the wrong report according to the

false account code given to the data by the partner company to the system. If this

is the case, then the partner companies are required to fix the account codes that

they use in their chart of accounts from some data that have these numbers so that

when the system is recalled, the total number of numbers between reports

received by SKK Migas can be the same as that owned by partner companies.

For the possible cause of the error that is due to an error in the calculation of

the cost allocation by partner companies can be found as follows:

Table 3.1 Company A’s products allocations in R03

COMPANY A

Report

OIL GAS COMMON

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

R03

Capital

production

and

administration

1,102 1,054 518 566 211 211



47

Figure 3.1 Company A’s products allocations in R03

In the R03 report, there is a difference of $48,000 that the cost should be the

cost of the oil product but incorrectly entered into the cost of the gas product.


COMPANY A

Report

OIL GAS COMMON

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

R04

Exploration

and

development

expenditure

597 542 324 379 48 48



0

200

400

600

800

1000

1200

OIL GAS COMMON



48


In the R04 report, there is a difference of $55,000 that the cost should be the

cost of the oil product but incorrectly entered into the cost of the gas product.


COMPANY A

Report

OIL GAS COMMON

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

R08

Production

expense

246 269 147 124 145 145



0

100

200

300

400

500

600

700

OIL GAS COMMON



49


While in the report R08, there is a difference of $23,000 from oil products

to gas products that collected by partner company.

For the common cost calculation, the partner company uses relative share

revenue, which means the division of the total cost is determined based on the

ratio of the cost used to obtain the product, oil or gas. In company A, the relative

revenue used to divide the oil and gas is 60:40. In the R03 report, the costs

included in the oil product were $126,600 and the gas product was $ 84,400. In

the R04 report, the costs included in the oil product were $28,800 and the gas

product was $ 19,200. As for the R08 report, the costs included in the oil product

were $ 87,000 and the gas product was $58,000.

In the tables and figures above, it can be seen that there are differences in

costs listed in reports R03, R04, and R08 based on the division of its products. If

the above error occurs in a partner company’s report, then they have to fix their

account code in accordance with the actual cost product, so that if it has been

fixed then the cost of each product division there is no difference back.

0

50

100

150

200

250

300

OIL GAS COMMON



50

Table 4.1 Company B’s working teritory allocations in R03

COMPANY B

Report

Working Teritory 1 Working Teritory 2 Working Teritory 3

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

50% 48% 30% 30% 20% 22%

R03

Capital

production

and

administra

tion

741 711.36 444.6 444.6 296.4 326.04



Figure 4.1 Company B’s working teritory allocations in R03

0

100

200

300

400

500

600

700

800

WT 1 WT 2 WT 3



51


COMPANY B

Report


Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

50% 48% 30% 30% 20% 22%

R04

Exploration

and

development

expenditure

386 370.56 231.6 231.6 154.4 169.84




0

50

100

150

200

250

300

350

400

450

WT 1 WT 2 WT 3



52


COMPANY B

Report


Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

50% 48% 30% 30% 20% 22%

R08

Production

expense

245.5 235.68 147.3 147.3 98.2 108.02




0

50

100

150

200

250

300

WT 1 WT 2 WT 3



53


COMPANY B

Report


Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

Ownedby

partnercompany

Received

by SKK

Migas

50% 48% 30% 30% 20% 22%

R11

Administr

ation

expense

128.5 123.36 77.1 77.1 51.4 56.54




In the tables and figures above, it can be seen there are differences in the

numbers contained in each report due to error in the calculation of cost allocation

to each work area/ working teritory (WT) owned by the company B. The cause of

the above differences is the calculation and use of the wrong percentage that is

already determined by the company B for each working area. The comparison that

0

20

40

60

80

100

120

140

WT 1 WT 2 WT 3



54

should be used to divide the production costs for WT 1, WT 2, and WT 3 is

50:30:20. However, when input the data, a mistake occurred by company B,

resulting in a 2% change between WT1 and WT3 and become 48:30:22. If such

an error occurs, then the partner companies must fix their staging table, and there

will be no more error about the allocation of such costs. Staging table is an

intermediary used by partner companies to calculate the cost of allocation of

common cost and percentage of work area.

4.3.5 Constraints that Hinder the Process of Developing and Implementing

Reporting System

a) The existence of other work owned by SKK Migas and partner companies

that have the same interests demand so that the time and dedication to the

project development and implementation of the reporting system is

sometimes less and slow.

b) The limitations of people owned by SKK Migas and the partner companies

dedicated to this project caused too much work by one person. This causes

increased stress levels in the working environment both in SKK Migas and

partner companies.

c) Lack of experience and knowledge in processing accounting data using basic

computers skills and integrated systems. The need for guidance and teaching

back on basic knowledge of computers used in accounting, the most common

example is the use of Microsoft Excel’s formula.

55

d) Less knowledge about the latest technology that has been developed and will

be used that is XBRL, because XBRL technology itself is also included new

technologies and still very few companies that use and implement it.

e) Lack and delays in providing data to the system developer when it is

requested and required for the purpose of continuing the system development

process. The developers have to wait to get the desired data and their works

before they can continue the system development process.

f) Lack of funds from what already budgeted by the partner companies. An

example of this is in the development of this system, it takes some number of

computers and it makes some partner companies need to buy new computers

and machines that have not yet been included in their budget. Also if the

partner company feels lack of employee and wants to recruit temporary

workers from outside to get helps, then partner companies still have lack of

funds from what they already budgeted.

g) Regulations owned by partner companies that have overseas parent

companies, for example are some data which according to SKK Migas need

to be able to analyze financial data owned by partner companies, but the

parent company of the partner company does not allow for provide the

requested data because for them it is their privacy about their finacial activity.

h) Unprepared accounting system owned by partner companies. Each partner

companies have their own AIS which are used to generate data that is

internally used by the company and not intended to generate reports for other

institutions or companies. This causes the partner companies need to perform

56

manual adjustments before the results of their reports can be shown outside

the company. Therefore, the systems they have today need to be re-developed

to work together with the reporting system which being developed by SKK

Migas, because the final goal of this reporting system development project is

to reduce manual adjustment and use direct system to system method. Manual

adjustment will be not allowed anymore when the system is already running,

only allowed if it is very urgent and can cause great things, and need to pass

the approval of the SKK Migas.

i) SKK Migas still has some decisions and policies that are still subject to

change in accordance with mutual needs between SKK Migas and partner

companies. This is an obstacle because with the changes in the existing

decisions or policies, then the criteria that already exist in the system that has

been developed need to be updated and made changes as well.

4.3.6 Benefits from Implementing the Reporting System

a) Standardization of reporting accounts and time of data collection.

What is meant by this standardization is that formerly SKK Migas should be

able to read the many kind of Chart of Account from different partner companies

because of the different accounting systems of each companies and it takes more

time to do the evaluation, by using this reporting system, SKK Migas no longer

needs to take a lot of time to memorize and re-read all kind of Chart of Account of

partner companies one by one at any time want to do analysis and evaluation,

because the system has changed all Chart of Account sent by each partner

companies that are different to the Chart of Account owned by SKK Migas which

57

has the same nature of activity. This is very helpful to reduce the time of SKK

Migas and make the work of SKK Migas become more effective and efficient.

Also previously at the time of using manual method, different collection times for

each partner companies, but by using this system, the collection time becomes the

same for all partner companies and it is expected that partner companies can

collect on time every month.

b) Automated transparency and easy to validate.

By using this reporting system, SKK Migas can be easier and faster if they

want to see detail transaction owned by partner company to form report submitted

to SKK Migas. By, simply, opening the Chart of Account you want to see, then

SKK Migas can directly get data such as notes, bonds, and others, because the

system has automatically pulled the data and sent simultaneously.

c) Increased efficiency in the analysis process.

SKK Migas does not require much time and ask to the partner companies to

be able find out the details of the transaction they need, as well as one other

example is to facilitate SKK Migas in reminding partner companies for those who

have not collected their reports and provide data requested and required monthly

for analysis.

d) Improve the accuracy of the result of the analysis and main function of SKK

Migas.

58

The analysis is more accurate because SKK Migas has more time to

analyze, means that the system improve the main function of SKK Migas as an

analyst who evaluate partner companies’ financial activities. Since all data

previously created and requested manually to partner companies, thus making

time for their requests and making time-consuming ones, also provides detailed

data needed for analysis over a long period of time, thereby making the process of

SKK Migas to analyze reports owned by partner companies continue to decline

and simultaneously rush to the point that the accuracy of analysis is reduced and

frauds are more easily missed. By using the system, all the above processes are

already automated, then there are a lot of times that can be used to analyze and

evaluate the financial statements of partner companies and the result can be more

detailed and if there is cheating activities will be more quickly to be found.

e) Decreasing intervention by human or manual works.

By using the system, automatically the work performed using human labor

is reduced, thus reducing the possibility of mistakes that are usually caused by

human intervention. Thus, the use of this system makes the results of work in

preparing the report become faster, more accurate, and less of human errors.

59

CHAPTER 5

CONCLUSIONS, RECOMMENDATIONS, AND

LIMITATIONS

5.1 Conclusions

Reporting System is part of Accounting Information System that has more

specific functions and tasks, which is to prepare financial statements required by

companies. The reporting system, which is part of the Accounting Information

System, will assist companies in delivering a fast and secure financial data to

outsiders, providing financial statements with high levels of security, as well as

helping to improve the efficiency of the work process within the companies. One

of the fastest growing technologies is XBRL. XBRL is very important to be

introduced to companies about how to use it and the steps need to be done in

developing and processing the system, because XBRL has high possibility to

improve the productivity of performance within the company itself and between

other companies.

In this research, it is explained about how the role of reporting system in

carrying out its function and its implementation process by taking research subject

at government company that served as regulator. The challenges faced by SKK

Migas during the development of the system are the limited number of workers,

the lack of experience and knowledge of employees, the changes that occur in

60

SKK Migas' rules and decisions, any other jobs that have samilar responsibilities,

the lack of system of accounting owned by partner companies in following the

development of SKK Migas’ reporting system. While the main reason why SKK

Migas wants to implement this reporting system is because if SKK Migas is

continuing to use the manual steps, then the actual function of SKK Migas will be

not maximized, which is to be a supervisor and analyzer of financial activities.

When the system is implemented, SKK Migas will have a high level of efficiency

and effectiveness in process of making reports and analyzing data and reduce

human intervention that has high error possibility.

5.2 Recommendations

The writer wish to give some recommendations to SKK Migas and partner

companies as follows:

1. Increasing the amount of employees who dedicated in development

system process, both SKK Migas and partner companies. Because

system implementation process is a time-consuming process and

requires high dedication of work from employees.

2. Conducting regular training, both the accounting division and system

information division of SKK Migas and partner companies, about the

latest business technologies that will be used.

3. Making plans for well-funded budgets before starting the development

process. Transparency is needed on the plans that SKK Migas wants to

undertake, so that partner companies can prepare their budgets.

61

4. Reducing the possibility of changes in the rules or decisions of SKK

Migas, in order to reduce also changes that occur within the reporting

system.

5.3 Limitation

There are some limitations that writer has in the process of making this

research. The first limitations is this research just cover two types of reports, they

are revenue and expense. The second is this research does not covers the real

physical activities from the employee because this research got all the data and

analysis from interviewed high level position person in companies. The third is

reporting system become the only one object of this research as it is the biggest

development system in that company.

For future research, the writer hope that it will covers other area of system,

reports, and divisions. Also the data that will be used for analysis for the future

research is taken both from high level position person and their employees.

62

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Alles, M. & Piechocki, M. (2012). Will XBRL Improve Corporate Governance?A Framework for Enchancing Governance Decision Making UsingInteractive Data. International Journal of Accounting Information Systems,13, 91-108.

Boockholdt, J. (1999). Accounting Information System Transaction Processingand Control. The Mac-Graw-Hill Company. 433-444.

Chen, Y.-C. (2012). A Comparative Study of E-govenment XBRLImplementations: The Potential of Improving Information Transparency andEfficiency. Government Information Quaterly, 29, 553-563.

Cohen, E. E.; Schiavina, T.; & Servais, O. (2005). XBRL: The StandardisedBusiness Language for 21st Century Reporting and Governance.International Journal of Disclosure and Governance, 2, 368-394.

Demir, B. (2005). The Infomation Security at Accounting Information System.142-156.

Dierkes, M. & Preston, L.E. (1977). Corporate Social Accounting Reporting for ThePhysical Environment: A Critical Review and Implementation Proposal.Accounting, Organizations and Society, 2, 3-22.

Estebanez, R. P.; Grande, E. U.; & Colomina, C. M. (2010). InformationTechnology Impementation: Evidence in Spanish SMEs. InternationalJournal of Accounting & Information Management, 18, 39-57.

Gerdin, J. & Greve, J. (2004). Forms of Contingency Fit in ManagementAccounting Research - A Critical Review. Accounting, Organizations andSociety, 303-326.

Gomaa, M. I.; Markelevich, A.; & Shaw, L. (2011). Introducing XBRL ThroughA Financial Statement Analysis Project. Journal of Accounting Education,29, 153-173.

Republic of Indonesia (1945). Undang-Undang Dasar 1945 pasal 33 ayat 3tentang pengelolaan sumber daya alam. Seketariat Negara.

Republic of Indonesia (2006). Peraturan Pemerintah No. 6 Tahun 2006 tentangpengelolaan barang milik negara/ daerah. Seketariat Negara.

Republic of Indonesia (2004). Undang-Undang No. 1 Tahun 2004 tentangpembendaharaan negara. Seketariat Negara.

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Republic of Indonesia (2013). Peraturan Presiden No. 9 Tahun 2013 tentangpenyelenggaraan pengelolaan kegiatan usaha hulu minyak dan gas bumi.Seketariat Kabinet RI.

Sadia, M. (2011). The Impact of Competitive Advantage on OrganizationalPerformance. European Journal of Business and Management, 3.

Stergiaki; Elissavet; Starvropoulos, A.; & Lalou, T. (2013). Acceptance andUsage of Extensible Business Reporting Language: An Empirical Review.Journal of Social Sciences, 9, 14-21.

Sürmeli, F. (2006). Accounting Information System. Anadolu Üniversitesi Yayini41-47.

Zulkarnain, M. S. (2009). Accounting Information System (AIS) and KnowledgeManagement: A Case Study. American Journal of Scientific Research.

64

APPENDIX

Judul: Kondisi perusahaan saat ini dan pengembangan sistem pembuatanlaporan dengan menggunakan XBRL yang dilakukan olehperusahaan.

Penulis: Apakah ada perbedaan antara reporting system dengan AIS?

Vendor: Reporting system itu termasuk dalam AIS

Penulis: Apakah ada perbedaan struktur otoritas sebelum terjadinyapengimplementasian sistem dengan sesudah?

SKK Migas: Tidak banyak perubahan. Jadi pengembangan sistem ini hanyamengubah proses yang dilakukan manual menjadi automasi. Secaraapproval hirarki tidak berubah, yang berubah adalah proses bisnis,karena yang awalnya manual menjadi otomatis. Pada saat manual,mau terserah perusahaan partner mau kirim kapanpun laporanmereka, sedangkan dengan sistem sudah ditentukan kapan bataspengumpulan dan semua akan seragam. Secara proses-proses ada,perubahan bisnis yang monitor manual menjadi monitor dengansistem. Tetapi sekali lagi, secara otoritas tidak ada perubahan.

Penulis: Kalau untuk urutan otoritas dalam perusahaan nya sendiri dari awalhingga akhir proses analisa laporan, apakah dapat dijabarkan?

SKK Migas: Ada dibagi dalam 3 level. Yang pertama penyedia data yangdiberikan dari perusahaan partner, kemudian masuk ke levelreviewer oleh bidang akuntansi SKK Migas. Setelah itu, hasilanalisa mereka diberikan ke atasan mereka yaitu level manager dansenior untuk menerima approval. Dan yang terakhir adalah prosesapproval yang diberikan kepada kepala divisi setiap bagian. Prosesapproval ada 2 kali, level menengah dan level yang atas.

Penulis: Secara bisnis proses, bagaimana proses manual yang dijalankansaat ini?

SKK Migas: Yang manual, pada saat yang telah ditentukan, perusahaandiharapkan untuk dapat mengirimkan 2 laporan yang dibutuhkanyaitu FMR untuk setiap bulannya dan FQR untuk setiap per 3bulannya. FQR dan FMR ini mirip tetapi berbeda. Berarti padabulan kelipatan tiga, perusahaan partner memberikan 2 jenislaporan, yaitu FQR dan FMR. Semua proses diberikan secaramanual menggunakan Ms. Excel dan PDF yang telah diformat

65

sesuai dari SKK Migas. Contoh FQR, kemudian laporan tersebutdiberikan ke SKK Migas tetapi tidak ada data pendukungnya,pokoknya mendadak menjadi bentuk laporan. Setelah itu, merekamelakukan review apakah ada over and under budget nya. Kalauada anomali atau kecurigaan, contohnya adalah adanya perbedaanyang jauh antara tahun ini dengan tahun lalu, maka mereka akanbertanya mengapa angkanya bisa meningkat tajam dan akanmeminta mengenai detil nya apa saja ke perusahaan partner byemail atau diskusi manual. Kemudian perusahaan partner akanmenyediakan datanya, bisa lama bisa cepat, tidak ada timeline, jugaapabila SKK Migas ingat, karena sering terjadi kalau SKK Migasakhirnya lupa. Kalau ingat kemudian laporan tersebut dikirimkembali ke perusahaan partner dan kemudian perusahaan partnerakan mengecek ada detil transaksi apa saja di dalamnya. Apabilamasuk akal, maka dapat dilanjutkan oleh SKK Migas. Apabilatidak, sebagai contoh ada belasan transaksi yang taun lalu tidakboleh di cost recovery kan, tetapi GL ini membengkak karenatransaksi tersebut dimasukkan ke dalam GL ini. Maka SKK Migasakan meminta mereka untuk mengeluarkan transaksi yang tidakboleh masuk dalam cost recovery. Kemudian apabila ada data yangmasih perlu direvisi, maka SKK akan mengirim kembali laporantersebut ke perusahaan partner untuk direvisi. Revisi bisa berkali-kali bolak balik sampai pihak SKK puas dan sampai sesuaikesepakatan. Kemudian reviewer akan me-CC atasan nya dalamemail untuk laporan yang sudah dibenahi untuk mendapatkanapproval. Untuk FQR, proses diatas dilakukan sebanyak 4 kalidalam setahun. Pada kuartal keempat, mereka akan submit 2laporan, yaitu laporan yang sebelum dan sesudah audit. Normalnya,laporan kuartal 1 plus 1, plus satu menandakan hasil revisi. Kuartal2 plus satu, plus satu menunjukkan hasil revisi kembali. Kuartal 3pun begitu. Pada kuartal 4, ada hasil revisi plus audit. Dan prosesdiatas hanya berlaku untuk kuartal karena dalam kuartal sudahterdapat laporan year to date.

Penulis: Mengenai cara pengumpulan data, apakah berarti berarti benar-benar masih manual menggunakan email atau diberikan secaralangsung menggunakan flashdisc?

SKK Migas: Ya, betul itu masih dilakukan saat ini secara manual. Danpengingat yang dilakukan oleh SKK Migas ke perusahaan partnerjuga masih manual menggunakan email dan apabila mereka ingat.

Penulis: Sedangkan untuk cara SKK Migas dalam melakukan analisalaporan untuk mengetahui kecurangan yang kemungkinan terjadi,

66

benar-benar masih menggunakan PDF, kemudian dibaca dandianalisa apabila ada perbedaan yang jauh. Berarti apabilakecurangan terjadi dalam laporan denga angka yang tidak terlalusignifikan, maka apakah benar kecurangan tersebut dapat lolos?

SKK Migas: Iya, masih dapat lolos dan kelewat dan memiliki human errors yangtinggi.

Penulis: Mengapa SKK Migas baru berinisiatif untuk melakukanpengembangan saat-saat ini dimana terlihat cukup agak terlambat?

SKK Migas: Yang pertama, SKK Migas dan perusahaan partner, yangmerupakan korporasi yang berbeda bukan anak perusahaan, sudahmemiliki AIS nya masing-masing. Mereka tidak memiliki AISyang benar-benar sama satu sama lain, karena memang hubunganyang mereka punya antar perusahaan partner ataupun dengan SKKMigas adalah kerjasama, bukan anak dan pusat perusahaan. SKKMigas memiliki banyak tipe AIS yang berfungsi hanya untukmenjadi dapur perusahaan itu sendiri, yang dapat berisikan tentangperhitungan laporan keuangan, dkk. Begitu juga dengan perusahaanpartner lainnya. Sebagai contoh ilustrasi, saya punya rumah dankamu punya rumah, yang memiliki dapur masing-masing.Kemudian kamu bekerja sama dengan saya dalam sebuah pekerjaandan semua biaya akan ada budget yang ditentukan. Apakah itumengartikan saya dapat melihat isi dapur, alias data laporankeuangan, mu secara seluruhnya? Maka itu akan dirasakan kurangberetika dan sebenarnya cukup hanya biaya yang dapat direimburseyang perlu diketahui saya. Jadi SKK Migas dan perusahaan partnerpunya AIS nya masing-masing dan SKK Migas sempat berpikiruntuk perusahaan partner dapat membuka AIS mereka secarakeselurah ke SKK Migas. Pada saat itu juga, perusahaan partnerpun merasa tidak setuju dengan keputusan tersebut karenakeputusan tersebut dinilai melewati batas kewajaran danperusahaan parnter tidak memiliki kewajiban membuka AISmereka. Kemudian mereka pun bertanya ke SKK Migas mengenaiapa saja yang dibutuhkan SKK untuk dapat melakukan analisa padalaporan mereka. SKK Migas pun akhirnya membentuk laporanyang dapat mencakup semua informasi keunagan yang merekaperlu untuk ketahui untuk dapat melakukan analisa, sebelumnyaperusahaan partner memberikan banyak form reimbursementkepada SKK Migas untuk dianalisa. Kemudian SKK Migas terusmencari sistem yang dapat membuat laporan secara terintegrasisehingga dapat mempermudah mereka. Jadi kenapa SKK Migasmau mengimplementasikan sistem ini adalah karena monitoring

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yang telah dilakukan sejak lama, masih menggunakan caratradisional karena belum adanya teknologi yang memungkinkanpertukaran data antar perusahaan yaitu dengan flashdisc dan emailyang tidak aman. Apabila data laporan keuangan perusahaanpartner bocor, maka yang rugi adalah mereka sendiri yaitu nilaisaham kalian pasti akan turun. Selama masih menggunakantradisional, apabila menemukan anomali kembali, maka perusahaanpartner harus dapat memberikan kembali form-form dan bukti-bukti yang diminta. Cara ini dinilai yang paling bagus dan efektifkarena belum adanya teknologi tersebut. Baru berjalan sekitar 5-7tahun, kemudian keluarlah teknologi bernama XBRL. XBRLmerupakan teknologi yang dapat membuat aman dalam prosespengiriman data untuk tujuan reporting, bisa dalam rupa reportataupu data. Akhirnya SKK Migas pun terpikir untukmenggunakan teknologi itu karena seiring bertambah nya jumlahperusahaan partner yang kian bertambah, pada awalnya masihdapat terkendali dengan cara manual karena masih sedikit jumlahperusahaan partner nya. Juga kalau sistem dikembangkansebelumnya, maka akan menjadi masalah karena jumlah nya sedikitsehingga benefit dan cost tidak sebanding. Yang membuat terlihatlelah pada saat menggunakan cara tradisional adalah prosespermintaan detil data pada perusahaan partner. Kalau waktu sudahmepet, maka SKK Migas akan coba langsung approve saja tanpabanyak perhatian. Pengadaan akhirnya mulai dilakukan setelahmengkonsiderasi biaya, kebutuhan kegiatan, dan kepentingantujuan pengembangan itu.

Penulis: Saya ingin mengetahui, apa yang membuat lamanya timelinepengembangan sistem pelaporan ini?

Vendor: Ada 2 poin utama yang menjadi alasan utama mengapapengembangan sistem berjalan cukup lama. Yang pertama adalahpengembangan yang dilakukan baru pertama kali sehingga orangyang mengerjakan merupakan orang-orang yang kurangberpengalaman dalam hal ini dan sistem nya juga masihprototyping yang tidak memungkinkan untuk dijalankan semuanyasekaligus, harus fase per fase. Yang kedua adalah perlunya effortyang sangat besar yang tidak sebanding dengan manfaat nyaapabila pengembangan ingin diselesaikan secara langsung dansekaligus.

Penulis: Apakah SKK Migas pernah mengalami kasus dimana kecuranganyang telat untuk diketahui karena sudah terlanjur disepakati dandisetujui laporan keuangannya?

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SKK Migas: Sebenarnya yang pernah terjadi bukanlah kecurangan, lebihtepatnya adalah kesalahan. Sangat memungkinkan terjadi, danapabila terjadi maka kedua belah pihak akan saling berdiskusi danmenentukan titik tengah nya.

Penulis: Apa saja yang anda ketahui mengenai recovery cost? Dan apa sajakomponen-komponen dan aturan-aturan didalamnya?

SKK Migas: Ada peraturannya yang tercantum dalam WP&B. Sederhananyaadalah apa yang dapat di recovery kan adalah apa yang sudahdianggarkan. Mungkin pertanyaan yang lebih tepat adalah apa sajayang boleh dianggarkan. Disini artinya apa saja yang bolehdianggarkan adalah SKK Migas siap untuk membayar. SKKmemiliki list yang berisi biaya-biaya yang boleh dan yang tidakboleh termasuk dalam cost recovery. SKK itu adalah perusahaanyang dibawah naungan pemerintahan, sehingga peraturan-peraturannya nya pun mengikuti undang-undang. Contohnyaadalah yang tercantum dalam UUD 33 paragrap 3. Artinya adalahapa saja yang sudah berhasil didapatkan dan ditarik olehperusahaan partner digunakan untuk mengingkatkan sumber dayamanusia. Peraturan lainnya adalah pada saat lelang dan lelangtersebut dimenangkan oleh suatu perusahaan partner untukmelakukan proyek pengeboran dan penarikan minyak dan gas,terdapat perhitungan bagi hasil sebesar 70:30 untuk negara danperusahaan itu sendiri dan cost recovery yang akan dibayarkan olehnegara akan mengurangi jumlah presentase hasil yang didapatkanoleh negara dan meningkatkan jumlah hasil yang didapatkan olehperusahaan itu. Dan semua pembagian dan pembayaran costrecovery tersebut dilakukan dan diselesaikan tidak denganmenggunakan uang, tetapi menggunakan hasil minyak dan gasyang berhasil ditarik oleh perusahaan partner. Aturan yang palingsederhana adalah mengenai tenaga kerja yang digunakan olehperusahaan partner. Pekerja yang boleh mereka hire untukmelakukan proyek adalah orang-orang lokal Indonesia dan gajinyamereka boleh di cost recovery kan. Tujuan peraturan ini adalahuntuk mensejahterakan orang-orang yang hidup di sekitarlingkungan proyek pengeboran. Mereka juga perlu melakukanenvironmental development, seperti pembangunan sekolah,infrasturktur daerah sekitar proyek, dan lainnya. Inilah yang disebutmensejahterakan masyarakat Indonesia. Boleh sebenarnya hireorang asing dari luar, tetapi dengan syarat sudah ahli dibidangnyadan keahliannya itu tidak dapat ditemukan pada orang-orang lokalIndonesia. Sehingga berarti apabila ada biaya training untuk orangasing tersebut, kecuali bahasa, maka tidak boleh di cost category

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kan, sedangkan training untuk orang lokal boleh di cost category.Hal lainnya yang tidak dapat di cost recovery adalah apabilaperusahaan partner telah melakukan proyek mengeboran dan tidakmendapatkan hasilnya karena pembagian hasil dan pembayarancost category menggunakan hasil minyak dan gas yang berhasilditarik.

Penulis: Bagaimana proses mengintegrasi dari langkah manual menjaditerkomputerisasi?

Vendor: Yang pertama adalah requirement design and analysis. Untukmengetahui SKK maunya apa sih. Yang kedua adalah alurpembuatan desain yang dibagi menjadi 3 bagian yaitu reporting, IT,dan CoA Mapping. Reporting nya mau hasil kayak apa, IT maumenarik datanya kapan, CoA Mapping mencakup apa saja danlevel of detail nya. Yg ketiga adalah finalisasi desain, kemudiandevelopment dan realisasi design. SKK Migas akan menunjukpihak ketiga untuk menjadi pengembang dan pembuat nyata sistemyang telah di desain bersama dengan pihak IT SKK Migas.Kemudian dilanjutkan dengan testing sistem yang dibagi dua yaituUAT dan SIT. Dan yang terakhir adalah training yang dilakukanuntuk mengajarkan mengenai konsep sistem dan pengoperasiansistem.

Penulis: Apa saja yang perlu dipersiapkan oleh SKK Migas untuk dapatmemulai proses pengembangan sistem ini?

Vendor: Penyedia keputusan, ketersediaan waktu dan dedikasi,mempersiapkan data dan informasi yang dibutuhkan, dan bersediamelakukan follow up perusahaan partner.

Penulis: Faktor-faktor apa saja yang dapat menyebabkan terjadinyahambatan-hambatan selama proses pengmbangan sistem?

Vendor: Pekerjaan rutinitas milik mereka masing-masing yang punyakepentingan sama, keterbatasan waktu dan orang, kekurangankemampuan dan pengalaman dalam hal teknologi akuntansi,kekurangan pengetahuan akan teknologi baru, kekurangan datayang dibutuhkan, keterlambatan dalam pengumpulan data,kekurangan anggaran perusahaan partner, kurang siapnya sistemakuntansi perusahaan partner.

Penulis: Bagaimana proses sistem dalam menarik data sampai menghasilkanlaporan yang sesuai diinginkan oleh SKK Migas?

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Vendor: Harus ada orang yang menekan apliaksi untuk sistem dapatberjalan dan orang yang menekan harus memastikan terlebihdahulu memastikan bahwa data yang disiapkan sudah melewatiproses audit. Kemudian data akan ditarik dan diubah menjadiXBRL. Kemudian di validasi dan dienkripsi yang dilakukan olehsistem seluruhnya. Kemudian dikirim menggunakan jalur khususdan pada saat sampai tujuan maka akan ada pengechekan casing,enkripsi, autentifikasi, dan integritas data. Apabila tidak lolosautentifikasi maka laporan data tersebut akan dikirimkan kembalike perusahaan partner. Kemudian pengubahan CoA Mapping darimilik perusahaan partner menjadi sesuai milik SKK Migas. Barulangkah akhir adalah pembentukan laporan sesuai format yangdimiliki oleh SKK Migas. Apabila pada awal tidak ada orang yangmenekan tombol aplikasi nya, maka sistem akan mengirim notifyang menandakan mereka belum mengumpulkan laporan.

Penulis: Apa itu XBRL?

Vendor: Itu merupakan tempat untuk menyimpan dan membaca data yangmemiliki komponen seperti taxonomy untuk dapat membacanya,sehingga apabila diretas maka masih ada pengaman lainnya. Iamerupakan suatu open source yang dapat didownload dan dicustomized, juga dapat dibuat menggunakan coding. Data yangtransparan akan terkirim dengan sangat aman dengan menggunakanXBRL.

Penulis: Apa itu taxonomy?

Vendor: XBRL punya taxonomy didalamnya, yaitu aturan-aturan datanya.Contohnya data company harus diisi dengan text, data date harusdiisi dengan dd/mm/yy, data A harus diisi dengan budget or actual.Data company dimappingin menjadi instance, yaitu data companyyang sudah susai dengan aturan dalam XBRL. Taxonomy jugabertugas untuk menstandarisasi.

Penulis: Bagaimana cara SKK Migas dapat yakin kalau data yangdidapatkan adalah data yang benar dan tidak merupakan data yangerror?

Vendor: SKK Migas perlu melakukan QC data. Kalau sistem oke, berartidata yang salah. Kalau sistem pernah dikembangkan kembali makakemungkinan kesalahan ada di sistem.

Penulis: Benefit apa saja yang dapat dirasakan oleh SKK Migas bila sistemsudah berhasil diimplementasikan?

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Vendor: Standarisasi, transparansi, automasi, efisiensi dalam proses, analitikkarena detil. Mempermudah fungsi utama SKK Migas, danmengurangi human errors.

integration of reporting system using accounting

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