Components of Enterprise Risk Management

Components of Enterprise Risk Management
Enterprise risk management consists of eight interrelated components. These are derived from the way management runs an enterprise and are integrated with the management process. These components are:
1. Internal Environment – The internal environment encompasses the tone of an organization, and sets the basis for how risk is viewed and addressed by an entity’s people, including risk management philosophy and risk appetite, integrity and ethical values, and the environment in which they operate.
2. Objective Setting – Objectives must exist before management can identify potential events affecting their achievement. Enterprise risk management ensures that management has in place a process to set objectives and that the chosen objectives support and align with the entity’s mission and are consistent with its risk appetite.
3. Event Identification – Internal and external events affecting achievement of an entity’s objectives must be identified, distinguishing between risks and opportunities. Opportunities are channeled back to management’s strategy or objective-setting processes.
4. Risk Assessment – Risks are analyzed, considering likelihood and impact, as a basis for determining how they should be managed. Risks are assessed on an inherent and a residual basis.
5. Risk Response – Management selects risk responses – avoiding, accepting, reducing, or sharing risk – developing a set of actions to align risks with the entity’s risk tolerances and risk appetite.
6. Control Activities – Policies and procedures are established and implemented to help ensure the risk responses are effectively carried out.
7. Information and Communication – Relevant information is identified, captured, and communicated in a form and timeframe that enable people to carry out their responsibilities. Effective communication also occurs in a broader sense, flowing down, across, and up the entity.
8. Monitoring – The entirety of enterprise risk management is monitored and modifications made as necessary. Monitoring is accomplished through ongoing management activities, separate evaluations, or both. Enterprise risk management is not strictly a serial process, where one component affects only the next. It is a multidirectional, iterative process in which almost any component can and does influence another.

Sumber: http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf

ICW: Ini Momen Tepat Susno Keluarkan 'Nuklir' Skandal Polri

ICW: Ini Momen Tepat Susno Keluarkan 'Nuklir' Skandal Polri
Laurencius Simanjuntak - detikNews

Jakarta - Pihak Komjen Pol Susno Duadji protes keras atas penangkapan yang dilakukan Polri. Momen ini dinilai tepat untuk membongkar sejumlah data terkait skandal di tubuh Polri yang dikantongi Susno.

"Susno harus lebih galak lagi. Susno harus melawan dengan mengeluarkan data-data yang pernah ia katakan. Ini waktunya Susno mengeluarkan 'nuklir' itu," kata Ketua Divisi Hukum dan Monitoring Peradilan ICW, Febri Diansyah, saat dihubungi detikcom, Selasa (11/5/2010).

Seperti diberitakan, sebelum lengser dari Kabareskrim, Susno pernah minta dibelikan tiga brankas besar untuk menyimpan data. Meski tidak mau mengungkap data apa yang disimpan, Susno mengatakan data itu akan jadi 'peluru' ketika ia terpojok.

"Susno juga bisa membuka rekening 15 pati Polri yang pernah disinggung waktu ia di PPATK. Jangan sampai jeruji besi menghalangi Susno," kata Febri.

Mengenai penangkapan Susno, Febri menilai hal itu menunjukkan respon berlebihan dari Polri. Alih-alih menyelesaikan masalah internal, penangkapan malah menimbulkan keraguan terhadap proses hukum yang dilakukan Tim Independen Polri.

"Masyarakat akan merasa takut jika mau melaporkan dan membongkar kasus serupa," pungkasnya.
sumber: http://www.detiknews.com/read/2010/05/11/080005/1354898/10/icw-ini-momen-tepat-susno-keluarkan-nuklir-skandal-polri?991101605

tokek raksasa

Top Stories
Tokek Raksasa itu Akhirnya Terjual Rp 179 Miliar
repro_tribun kaltim/niko ruru
Tokek raksasa yang ditemukan di perbatasan Siemanggaris Nunukan,Kaltim - Serudong, Sabah, Malaysia
Jumat, 7 Mei 2010 | 07:24 WITA

Laporan Wartawan Tribun Kaltim, Niko Ruru

NUNUKAN, TRIBUNKALTIM.co.id - Luar biasa! Seekor Tokek raksasa seberat 64 kilogram yang ditemukan di perbatasan Nunukan-Malaysia di Kalakbakan, akhirnya terjual dengan harga 64 juta ringgit Malaysia atau setara Rp 179,2 miliar (kurs Rp 2.800).

"Tokeknya sudah dijual dengan harga RM 1 juta per kilogramnya," kata Arbin pria yang sempat mengabadikan gambar tokek tersebut, saat dihubungi melalui telepon selulernya di Malaysia.

Sejak Tribun memberitakan penemuan tokek seberat 64 kilogram tersebut, telepon di kantor redaksi maupun ponsel wartawan Tribun secara bergantian dihubungi para pengusaha yang mengaku ingin membeli tokek tersebut.

Karena itulah, wartawan Tribun di Nunukan menghubungi Arbin yang berada di Tawau, Malaysia untuk melihat kembali tokek yang berada di Kalakbakan itu.

Setelah dicek lagi ternyata sudah dibeli oleh orang Indonesia.

"Tokeknya dibeli orang Indonesia kemudian dibawa keluar negeri, kalau tidak salah ke Cina," kata Arbin. Walau sudah terjual, masih banyak penelepon yang mengejar pembeli Tokek tersebut untuk dibeli lagi dengan harga yang lebih mahal.

Tidak banyak informasi yang didapatkan Arbin mengenai transaksi tersebut, sebab sang pemilik tokek juga sudah berangkat ke Kuala Lumpur.

"Saya sudah mencoba mencari informasi siapa yang membeli, namun tidak ada yang tahu. Orang-orang sana cuma menyebutkan ada orang dari Indonesia yang membeli," ujarnya.

Dilema jati diri keuangan negara

DILEMA JATI DIRI KEUANGAN NEGARA

ABSTRAK

Keuangan Negara merupakan pilar fundamental bangsa. Keberadaannya sangat dibutuhkan dalam penyelenggaraan Negara. Tak sedikit posisinya di beberapa lembaga atau badan hukum masih diperdebatkan oleh beberapa anak bangsa. Untuk mengatasi itu, keuangan Negara harus dikembalikan ke khittahnya. Jati diri keuangan Negara perlu dibedah untuk mengidentifikasi ciri dan inti keuangan Negara.
Ciri dan inti keuangan Negara harus diidentifikasi dalam suatu lembaga atau badan. Teknik identifikasinya dapat dilakukan dengan tabel pencarian jejak jati diri keuangan Negara yang ada dalam tubuh yuridis lembaga atau badan hukum tersebut. Dan untuk kian memperkuat posisi keuangan Negara, perlu dilakukan inventarisasi keuangan Negara di seantero lembaga atau badan hukum yang terkait keuangan Negara. Dengan itu, dilemma seputar keuangan Negara dapat dikurangi bahkan sirna.
(selengkapnya silahkan unduh di http://pusdiklatwas.bpkp.go.id/ )

the writing cycle

THE WRITING CYCLE
Each writer has his or her own herky-jerky, highly personalized, often ritualized way of getting words onto paper. Any one-size-fits-all writing process would be not only inaccurate but destructive to students.
We don’t want to teach our students the writing process; rather, we want each one of them to find a process that works for him or her. This process will inevitably differ from student to student.
While you can learn from the drawing in figure 6-1, it doesn’t convey the fact that the writing process it self is messy and non linear. We describe it in separate consecutive stages, but the fact is that writers move fluidly in and out of these stages. For example, a student might be working on a rough draft but suddenly stop to brainstorm the shape of the story being written. And some students will skip one of the stages altogether.
With that important reminder, let’s slow down the process and explore the various stages writers go through.

1. PREWRITING (tahap sebelum tulisan)
Many writers consider prewriting an important part of their writing process. Prewriting, also called rehearsal or brainstorming, includes all the cognitive warm-up work that precedes the actual writing. The term sounds formal and intimidating, but that’s misleading. Athletes warm up by stretching their muscles; every writer has his or her own way of warming up to the task of writing. Look at this classroom scene:
Drew is jotting down a list of words in his writer’s notebook
Alix confers with Rhonda about a story she wants to write
David sits on the rug, paging through poetry books, looking for an idea
Josh sits at his desk, biting his eraser. There are no words on his paper. He’s thinking, planning his story in his head
All these students are prewriting. There are countless ways of rehearsing for writing. But too often in school the prewriting stage becomes a rigid routine. Instead of kids getting to choose how they want to rehearse for a piece of writing, all students are required to begin by making a cluster web, story map, outline, graphic organizer.
Prewriting should be a help, not a burden, for writers in school. You’ll want to show your students various ways they can rehearse their writing. But in the end, let them decide which one, if any, they find most helpful to their writer’s notebook for the rehearsing, planning, sketching, and wondering that characterizes this early writing stage. With its focus on thinking, dreaming, and gathering, the notebook encourages kids to “live like a writer” during all the hours outside the actual writing workshop. It is important to note that while students do lots of early writing in the notebook, this is an open-ended, generative, playful kind of writing-not the formalized prewriting ordained by a teacher.

2. ROUGH DRAFTING
Fluency, along with risk taking, is the foundation of a writing workshop. We want to get them moving. Don murray says that writing should be like riding a bike down a hill, bouncing along, going fast.
But most kids don’t write very fast. With few exceptions, students have only a fraction of their oral fluency when they write. And when they start looking up words in the dictionary, spell checker, or thesaurus, that meager fluency trickles downt to almost nothing. This is frustrating for students. A boy is mentally on the second paragraph of his story, but his hand has written only one sentence.
There are ways to increase writing fluency. Skilled writers learn to separate composing (drafting) from transcription (editing). In a writing workshop we encourage students to concentrate on getting a chunk of text onto the paper. They need to see what the messy rough drafts of professional writers look like. And they should put away editing tools during this stage.
Although we want kids to feel free to compose fluently, this does not mean we should encourage sloppy habits while students are rough drafting. Regie Routman, author of Invitations and other books on literacy, points out that it is reasonable to expect even first-grade kids to spell certain words correctly words correctly during the drafting stage. We recently worked with one teacher who had replaced the term “sloppy copy” with “best first draft” to describe what she expected from her students during this stage.

3. REVISING
Read some books on writing process and you might get the idea that kids like nothing better than to revise their writing. Let’s be blunt: most kids are not eager to revise. They assume an I’ve-done-it-and-now-I’m-done-with-it attitude toward their writing. There are several reasons for this. First, they often think of revision can be a way to enhance a good one. “If I write something that interests me, I go back,” the poet William Stafford once said. “if it doesn’t interest me, I go on.”
We shouldn’t force students to revise, but we can show them the alternatives to consider when revising their writing. Here are some revisions I (Ralph) do when I write:
Change the beginning
Change the ending
Add a section (layering)
Delete a part (pruning)
Change the order (resequencing)
Change the genre
Change the point of view
Change the tone
Change the tense
Slow down the “hot spot”
Focus on one part
Break a large piece into chunks or chapters
While students may not do everything that a professional writer can, we can help them expand their repertoire of revision strategies. As you suggest ideas for revision during minilessons, writing conferences, and share time, keep these things in mind:
Don’t expect them to revise everything. The student should decide what adpect or part of the piece to revise. However, it’s reasonable for you to expect students to go through the revision process from time to time
Make sure they understand the difference between revision and editing. Construct a brick wall between the two! Revision is a composing tool; editing involves the surface features of the writing. If kids confuse the two, their revisions will be first aid (corrections) instead of the radical surgery that leads to improved writing
Link revision with what you teach about craft. If you use a picture book to model a strong lead, for example, suggest that students revisit their writing to see if they might sharpen their lead. Whenever you teach kids about writing-details, strong characters, setting-you give them a new way to look at their own writing.
Model how a particular revision enhanced your own writing. Put a series of drafts on an overhead to show your own revision process to students
Be patient. Try not to get frustrated if you don’t see as much revision as you’d like. When you’re working with young writers, it goes with the territory

4. EDIT (PROOFREADING)
If the tone is right, your students will feel comfortable enough to share their writing with you and your students in the safety of your workshop. But you should also encourage them to seek a wider audience for their writing. When you publish the writing, you need to make sure the writing will be “reader-friendly”’, as nancie atwell has said. This includes making sure the conventions of language are used correctly. Teachers should not corner the market when it comes to checking for errors. We need to let kids in on the action and help them see when it is appropriate to proofread.
You may want your students to write for three or four weeks without obsessing about spelling and grammar. But at some point you’ll want to introduce the idea of proofreading. In chapter 8 we take a close look at how to teach student writers the editing process.
If you are concerned that kids are not taking editing seriously, take a good look at possible ways for them to publish what they’ve written. Editing matters when we go from private to public writing. If kids don’t have real opportunities to go public, there’s no compelling reason for them to proofread their work.

5. PUBLISHING
Writing is a form of communication. We write to many different people for a variety of purposes. Some writing is too personal too or revealing to be shared. But we want our kids to have the experience of seeing their words fly beyond the confines of their notebooks or finished-writing folders. We want them to see that writing does real work in the real world.
When your kids seek an audience for their writing, do whatever you can to make this experience as authentic and purposeful as possible. During the Persian gulf war, millions of U.S. children wrote letters to the soldiers in the Middle East. But the purpose and the audience for this writing was determined by teachers. We think it’s important for kids to find their own purposes and audiences for their writing. This might include when a student:
Sends a letter to grandma
Puts together a collection of grandpa’s best war stories
Writes a play and presents it to kids in another class
Writes to a best friend who moved away
Creates a “how to tame a baby” brochure with practical tips for kids who want to earn money baby-sitting
Publishing with our youngest writers brings its own challenges. If you’re working with primary children, you might think of two kinds of publishing: formal and informal. Formal publishing (involving standardized spelling, grammar, and punctuation) has its place even for kindergarten writers. We don’t ask primary writers to recopy their stories. But with your help they can create correctly spelled books that everyone can read.
Expecting the emerging writer to publish with correct spelling and grammar is a little bit like asking a three-year-old to speak perfectly or not at all. One way to honor children’s writing is to create classrooms that reflect what they can do. That’s why we encourage “informal publishing”-putting students’ work up on the wall exactly as they wrote it, with their own drawings, inventive spellings, and so on. It would make sense to see less formal publishing, and lots of informal publishing, in kindergarten and first grade. In second grade the teacher might gradually expect more formal publishing from students.
THE IMPORTANCE OF REREADING
Rereading is the glue that connects the stages of writing. Writers continually reread what they’ve written, and this rereading changes at each stage of the craft cycle. Picture Chelsea, a fourth grader. After Chelsea has completed the first paragraph or page of her story, she rereads it and asks herself, “is this any good? Should I be writing this?”
Reading her piece convinces Chelsea that it is pretty good, worth continuing. She keeps writing. After finishing the first draft, Chelsea rereads a second time. This time she asks, “Does this make sense? Have I left anything out? Does my beginning grab my reader?”
Notice that these are big composing questions-not questions about grammar or mechanics-that drive the revision process. Later, Chelsea looks over her story, wondering if she should publish. She decides that she should. Now Chelsea rereads it yet again. This time she looks for errors that involve spelling, punctuation, capitalization, or words she left out.
Rereading is crucial, and too many students don’t pay attention to it. If you teach kids nothing about writing all year, teach them how to reread their writing. We tell students, “you should be the best expert in the world on your own writing, and the way to do that is by rereading it over as you write.”
As the year goes on you’ll look for different ways to stretch your writers. You’ll explore the elements of good writing. You’ll move from personal narrative to other genres of writing-nonfiction, poetry, fiction-that will each bring their own challenges. But at the same time you’ll continue to explore the writing cycle with students. And you’ll try to depen their understanding of all the moves writers make to bring their words alive.
Helping each student find an effective process of writing should be a crucial part of your writing curriculum. The cycle described in this chapter applies to all kinds of writing. We suggest that you present it to your students not as here’s something brand new but as here’s something you’re already doing in your writing, and I’m going to suggest ways you can do it even better.

Making It Work in the Classroom
Begin your own writer’s notebook and commit to using it, even it only for ten minutes a day
Use the thoughts generated in your notebook to develop one piece of writing that you could share with students. Save drafts and revisions to show students
Reflect on your own writer’s process. What are you learning about yourself as a writer that you could share with students?
As you move around the classroom during the writing workshop, pay attention to where each student is in the writing cycle
Ask students to share their writing process with the class. Help them become aware of how these process may differ from student to student

REFERENSI
Ralph Fletcher and joAnn Portalupi, Writing Workshop: The Essential Guide, Heinemann, Portsmouth, 2001

MANA HAKIM KITA

Mana keadilan
Mana kebijakan
Mana kesungguhan
Mana pengabdian sejati
Pada ibu pertiwi

Secuil kuambil
Itupun karena lapar
Bertahun hukumanku
Berates juta darimana
Aku hanya rakyat kecil
Akupun berhak hidup … teganya kau

Triliuan diembatnya
Tak sedikit ditelannya
Tapi
Cuma setahun Cuma sejuta
Sudah kaya bertambah kaya
Dikhianati, mau saja kau

Mana keadilan
Mana kebijakan
Mana kesungguhan
Mana pengabdian sejati
Pada ibu pertiwi

Sungguh heran aku
Hancur perasaanku
Remuk hatiku

buah karya: Nadiyatussilmi

SEKOLAH KORUPSI

Sekolah Korupsi
Mr. Korup berencana menyiapkan sebuah sekolah tinggi yang berbasis pada disiplin ilmu korupsi. Kampusnya akan didirikan di seluruh Indonesia. Dan program studi yang disepakati adalah Program Studi Teknik Korupsi (S1). Gelar yang didapatkan adalah Sarjana Korupsi S. Krop (Sekrop)
Berikut mata kuliah keahlian yang diajarkan pada Program Studi Teknik Korupsi:
1. Pengantar Ilmu Korupsi 2 SKS
2. Pengantar Budaya Korupsi 2 SKS
3. Perekonomian Indonesia 2 SKS
4. Korupsi Dasar I 8 SKS
5. Matematika Korupsi 4 SKS
6. Hukum Dagang dan Perdata 3 SKS
7. Sistem Korupsi 4 SKS
8. Sejarah Korupsi 2 SKS
9. Korupsi Dasar II 4 SKS
10. Manajemen Korupsi 2 SKS
11. Perilaku Organisasi 2 SKS
12. Studi Kelayakan Korupsi 4 SKS
13. Pengantar Aplikasi Korupsi 8 SKS
14. Manajemen Proyek 4 SKS
15. Korupsi Menengah I 4 SKS
16. Korupsi Menengah II 4 SKS
17. Aplikasi Korupsi 8 SKS
18. Kapita Selekta Pengantar Bertahan Hidup di Bui 4 SKS
Tempat Magang:
1. Kepolisian
2. Kejaksaan Agung
3. Departemen Keuangan
4. KPU
5. BUMN
6. Departemen Agama
7. Pemerintah Daerah seluruh Indonesia.
Anda Berminat?. (kapanlagi.com/dar)

KEGAGALAN ADALAH CAMBUK SEMANGAT

Anda punya masa lalu yang kurang menyenangkan?
Anda minder?
Don’t worry … tengoklah, betapa ragam kegagalan menjadi cambuk meraih prestasi di depan:
1. Walt Disney dipecat oleh seorang editor surat kabar karena dianggap tidak punya “ide-ide kreatif yang bagus”
2. Einstein baru bisa bicara pada usia empat tahun dan baru bisa membaca pada usia tujuh tahun
3. Beethoven dianggap “tak ada harapan sebagai composer” oleh guru musiknya
4. Paul Gauguin baru mencoba melukis setelah gagal sebagai pialang saham
5. Marilyn Ferguson: masa lalu anda bukanlah potensi anda. Orang yang berprestasi bukan dilahirkan tapi diciptakan.
sumber: buku "Super Acelerated Learning" karya Colin Rose dkk

Negara jelas rugi ... Yg untung siapakah???

Dalam kontrak kerja sama (KKS) di sektor migas dikenal istilah bagi hasil dan cost recovery. Bagi hasil adalah kesepakatan pembagian hasil produksi migas (sektor hulu) antara pemerintah dengan Kontraktor KKS (KKKS). Biasanya berkisar antara 80:20. 80% untuk pemerintah indonesia dan 20% untuk KKKS.
Hebat n mantep khan ... pemerintah dapat lebih besar ???
heh ... sabar dulu brur ...
masih ada cost recovery (CR) ... YAITU pengembalian seluruh biaya investasi dan operasi yang telah dikeluarkan oleh KKKS. ASIK BENER YA JADI KKKS. dah dapat migas dengan modal otak dan dengkul doang ... modal duit ... cuman isapan jempol.
pemerintah terlalu baikkah??? atau terlalu ... waduh bingung cari istilah yang pas .... mungkin NAIF kali ya???
asal tahu aja ..... produksi migas terus menurun tapi CR terus menanjak tajam.
alhasil 80% bagi hasil pemerintah adalah ampas financial dari perasan yang bernama CR.
SIAPA YANG RUGI ??? .... YA INDONESIALAH
SIAPA YANG UNTUNG ??? .... nah ini dia ... biasa ...
kayak korupsi ... (eh jangan2 emang bagian dari korupsi ya) ... SUDAH GAMBLANG KORUPSI (PREDIKATNYA) TAPI SUSAH IDENTIFIKASI SUBJEK ALIAS KORUPTORNYA
sekedar info potensial pihak yang diuntungkan:
1. KKKS
2. Birokrat (bisa presiden, menteri, pejabat BP Migas, auditor pemerintah DLL)
3. Legislator / aleg.
4. WNI yang jadi bagian dari manajemen KKKS

bagaimana menurut Anda??
HEBATKAN INDONESIA???

berikut selayang pandang Cost Recovery;

Patgulipat Dana Cost Recovery
Lukman Hakim , dosen di Unija, Madura
Menunggaknya pembayaran pajak penghasilan (PPh) 2008-2009 oleh lima kontraktor kontrak kerja sama (KKKS) migas belum lama ini -yang merugikan negara hingga USD 113,11 juta atau hampir Rp 1,3 triliun- hanya salah satu di antara seabrek persoalan migas yang perlu segera diurai. Patgulipat pembayaran dana cost recovery (CR) oleh pemerintah pada perusahaan kini seolah menjadi ajang aji mumpung para kontraktor migas.
Dari hasil audit BPK (Badan Pemeriksa Keuangan) beberapa waktu lalu, banyak komponen CR yang tidak pada porsi sebenarnya. Misalnya, ongkos main golf, biaya kesehatan, corporate social responsibility (CSR), hingga biaya liburan oleh kontraktor dibebankan pada pemerintah.
Karena itu, nilai CR bertambah tahun kian meningkat, berkebalikan dengan produksi migas yang terus menurun. Pada 2008 saja, pemerintah menetapkan plafon USD 9,05 miliar (Rp 107 triliun) dari pengajuan CR USD 10,44 miliar (Rp 124 triliun). Tahun ini kontraktor migas mengajukan USD 12,9 miliar (153 triliun).
Markup
Besarnya dana CR yang diklaimkan perusahaan pada pemerintah berpotensi menggerogoti pemasukan negara. Karena itu, sekalipun sistem kontrak bagi hasil migas di atas kertas, tampaknya porsi yang diterima negara lebih besar dibanding porsi kontraktor migas, yaitu antara 70 persen : 30 persen hingga 85 persen : 15 persen. Namun, belum tentu bagi hasil itu memberikan keuntungan maksimal bagi rakyat Indonesia. Sebab, pembagian itu merupakan porsi net income yang masih harus dipotong dengan biaya operasional, pengeboran, dan eksplorasi yang dikenal dengan dana CR.
CR merupakan fitur penting lain dalam industri ekstraksi hidrokarbon, tidak hanya di Indonesia, tapi juga di seluruh dunia. CR adalah sebuah ilusi yang memungkinkan kontraktor migas mendapatkan penggantian biaya-biaya yang telah dikeluarkan di dalam masa eksplorasi (yang menghasilkan migas) dan eksploitasi oleh pemerintah.
Dalam ketentuan migas yang baru, bahkan memungkinkan kontraktor migas untuk meminta persetujuan anggaran atau AFE (authorized financial expenditure) dari pemerintah melalui BP Migas hingga 100 persen dari total biaya yang telah dikeluarkan.
Tak hanya itu, khusus bagi kontraktor yang mau mengeksploitasi tambang marginal, BP Migas berani menawarkan insentif cost recovery mencapai 120 persen. Artinya, biaya eksplorasi dan eksploitasi kontraktor migas hampir mendekati nol. Kontraktor hanya menanggung risiko kalau eksplorasi tidak menghasilkan migas.
Di lain pihak, proses CR membuka peluang terjadinya markup dan manipulasi data. Apalagi, tidak ada standar baku mengenai apa yang boleh dimasukkan ke dalam komponen CR dan apa yang tidak. Semuanya bergantung pada negosiasi dengan BP Migas yang keputusannya bersifat arbitrary.
Dengan demikian, dalam komponen CR terbuka segala kemungkinan untuk meningkatkan jumlah biaya yang diganti. Termasuk, transfer pricing yang didukung bukti-bukti akuntansi material. Biaya-biaya yang telah masuk ke dalam komponen CR sulit dilacak. Sebab, telah dibukukan secara rapi oleh pihak kontraktor minyak.
CR tidak pernah disebut secara spesifik dalam kontrak PSC, hanya bahwa kontraktor menyediakan pendanaan, keahlian teknologi, dan menanggung segala risiko eksplorasi karena CR hanya merupakan metode penghitungan pengembalian dana yang dikeluarkan kontraktor.
Menyiasati CR
Untuk mencegat patgulipat pencairan dana CR yang selama ini dikembangkan, ada beberapa hal yang perlu dibenahi. Pertama, proses birokrasi yang selama ini melibatkan Departemen ESDM, Ditjen Migas, BP Migas, pemda, dan DPR, khususnya terkait penetapan kontrak, WP&B, AFE, dan POD, serta penetapan kebijakan lain harus menutup peluang terjadinya korupsi.
Kedua, pelaksanaan PSC mulai dari pengadaan equipment yang kerap dilakukan melalui leasing (bukan pembelian) telah menyebabkan kerugian negara. Di samping leasing itu tidak menjadikan aset yang didatangkan sebagai milik negara, dana yang dibutuhkan untuk leasing justru dialokasikan dalam perhitungan CR.
Ketiga, dalam setiap kontrak PSC biasanya selalu dirinci secara spesifik point of lifting (untuk minyak) dan delivery point (untuk gas) yang menjadi cut-off antara eksplorasi, eksploitasi, dan tahap selanjutnya. Biaya yang terjadi di luar masa eksplorasi dan eksploitasi (termasuk biaya pemasaran) selama ini justru dibebankan dalam perhitungan CR.
Apalagi PSC kerap melakukan misalokasi pembebanan biaya dari gas ke minyak sehingga bagi hasil untuk minyak 85 persen : 15 persen atau lebih besar untuk negara dibanding untuk PSC (untuk gas bumi 65 persen : 35 persen). Fakta itu menyebabkan terkuranginya bagian pemerintah dari equity to be split.
Tidak berhenti sampai di sini, misalokasi juga merambah ke dunia internasional. Sebab, perusahaan asing yang beroperasi di Indonesia adalah bagian dari perusahaan induknya yang beroperasi secara internasional (world-wide). Misalokasi pembebanan biaya dari kantor pusatnya (di luar negeri) ke operating cost PSC di Indonesia telah banyak terjadi. Hal itu semakin memperbesar CR dan mengurangi penerimaan negara.
Perlu diketahui bahwa PSC merupakan kerja sama pemerintah dengan perusahaan swasta nasional dan asing. Beberapa PSC di Indonesia berada di bawah operator atau perusahaan induk yang sama.
Pada suatu perusahaan, terdapat banyak kontrak PSC, baik yang telah berproduksi maupun belum berproduksi. CR baru akan diberikan pemerintah apabila PSC tersebut telah menghasilkan migas. Penggeseran biaya dari PSC yang belum berproduksi ke PSC yang telah berproduksi untuk mendapatkan CR bisa terjadi dalam suatu perusahaan migas. Itu tentu memperbesar CR yang harus dibayar pemerintah.
Patgulipat CR terus dikembangkan tanpa bisa diidentifikasi secara pasti siapa yang diuntungkan; oknum negara yang melakukan kontrak ataukah PSC yang menjalankan kontrak. Akan tetapi, satu hal yang pasti, kedaulatan negara atas SDA yang seyogianya diperuntukkan sebesar-besarnya kemakmuran rakyat (pasal 33 UUD 1945) justru tidak pernah terwujud.
Ilusi atas nama CR bahkan pada suatu saat merambah ke beberapa hal berikut; a) perpindahan PSC atau jual beli economic interest; b) biaya training tenaga kerja untuk PSC; c) jumlah lifting yang tidak diaudit pengawas, hanya mempercayai dokumen yang katanya sudah computerized.
Padahal seharusnya, auditor melakukan random sampling terhadap proses uplift sehingga bisa diverifikasi sistem komputernya. Setidak-tidaknya, sistem komputer tersebut harus diaudit dan divalidasi secara teratur.

HIDUP Q

HIDUP Q

Dalam suatu perjalanan hidup, Cita-cita terbesar adalah menuju kesempurnaan.
adakalanya aQ mesti berjuang, serta menyingkap segala rahasia kehidupan.
perjalanan menuju kesempurnaan adalah proses yang menentukan setiap tapak langkahQ.
setiap hembusan napas, detak jantung, dari siang menuju malam.
semua menuju titik yg sama yaitu kesempurnaan .
apa rahasia terbesar dalam hidup ini?
melewati hari ini dengan penuh makna. makna tentang cinta, ilmu dan iman.
dengan cinta hidup menjadi indah, dengan ilmu hidup menjadi mudah dan dengan iman hidup menjadi terarah.

Diunduh dari : Muhammad Ryan Saputra