EVALUATING KNWOLEDGE MAPPING TO INCREASE ORGANIZATION CAPABILITY, CASE STUDY OF INTERNAL AUDIT UNIT IN PT. PERTAMINA HULU ENERGI

• Main Author: Iqbal Suriaatmaja, Muhammad
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/42634
• Institution: Institut Teknologi Bandung

The decline of world oil prices in 2014 has reduced the income earned from the upstream oil and gas sector resulting in the receding of oil and gas companies in Indonesia to invest their funds in finding new oil reserves in the territory of Indonesia. This is also a consequence of the decline in income received by the Indonesian government where the cost recovery paid to the KKKS (Cooperation Contract Contractors) becomes greater than the income received. In response to these conditions the Indonesian government issued a new scheme, namely gross split, replacing the cost recovery scheme. Through the Minister of Energy and Mineral Resources Decree no. 8/2017 and amended to no. 52/2017 makes the KKKS company bear all the 100% costs incurred, no longer the responsibility of the Indonesian government. PT. Pertamina Hulu Energi is a subsidiary of PT. Pertamina (Persero) which is engaged in the oil and gas industry at home and abroad, especially in upstream oil and gas. PT. PHE manages 53 subsidiaries upstream, both as operators and non-operators, one of which is PT. Pertamina Hulu Energi Offshore North West Java which is the first KKKS to run the Gross Split PSC scheme. In its development, PT PHE was granted a termination block extension which also has a PSC Gross Split scheme of three subsidiaries, so there is a possibility that in the future other termination blocks will increase. The challenge faced by companies that implement the Gross Split PSC scheme is that companies must manage operating and investment costs effectively and efficiently so that the company's business does not suffer losses. The Internal Audit Unit which has the function of assurance and consulting is one of the solutions in testing the effectiveness and efficiency of the use of operating / investment costs, as well as encouraging companies to create added value. For this reason, it is very important for the Internal Audit Unit to know the knowledge it has in order to be able to improve its capabilities in helping the company. The purpose of this research is to map, analyze gaps and provide knowledge recommendations needed by the Internal Audit Unit.