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"ABSTRAKTesis ini membahas isu akuntansi yang terjadi dalam penerapan PSAK berbasis IFRS pada industri hulu migas, dengan studi kasus pada PT. ABC, meliputi permasalahan penerapan PSAK atas penggunaan mata uang fungsional, kerjasama unitisasi, indikasi penurunan nilai pada sumur migas, piutang usaha, provisi asset retirement obligation, dan kegiatan eksplorasi migas. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa perlu adanya perbaikan dalam penyusunan dan pengungkapan laporan keuangan di masa mendatang agar sesuai dengan ketentuan PSAK terkait, dengan didukung perbaikan pada pedoman akuntansi perusahaan dan usulan penyelesaian atas permasalahan akuntansi yang menjadi penghambat bagi penyusunan laporan keuangan perusahaan.

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ABSTRACTThis thesis discusses the accounting issues that occur in the application of IFRS-based PSAK specific to the upstream oil and gas industry, with a case studies on PT. ABC, includes problems applying PSAK for the use of functional currency, unitization cooperation, impairment on oil and gas wells, accounts receivable, provision of asset retirement obligation, and oil and gas exploration activities. This research is a qualitative research with descriptive design. The results suggest that there is need for improvement in the preparation and disclosure of financial statements in the future to comply with relevant PSAK, supported by improvements in the company's accounting guidelines and the proposed settlement of the accounting issues that become a barrier for the preparation of financial statements."

"This volume offers a novel, highly mathematical approach to the solution of very realistic economy control problems. It presents strong examples of the application of mathematical modeling, advanced control theory, and model-based decision making that could be adopted by researchers and graduate students. ;"

""Tourism is an intensely geographic phenomenon. It stimulates large-scale, global movements of people and forges distinctive relationships between people and the places they visit. It shapes processes of physical development and resource exploitation, while the presence of visitors forges a range of economic, social, cultural and environmental relationships that have important implications for local geographies. Tourism Geography develops a critical understanding of how different geographies of tourism are created and maintained. Drawing on both historical and contemporary perspectives, the discussion connects tourism to key geographical concepts relating to globalization, mobility, new geographies of production and consumption, and post-industrial change. Building on the success of Stephen Williams cornerstone work, the addition of Alan A. Lew as co-author has enabled an even wider breadth of research to be introduced to the volume. Featuring international case studies and supported by up-to-date data, the third edition has been fully updated and offers a comprehensive review of tourism geography around the world; it examines the different perspectives from which geographers approach this important contemporary process. This book remains the only up to date and comprehensive review of geographies of tourism and the ways in which scholars can interpret contemporary tourism processes. It provides an accessible yet thorough explanation of concepts and models which promotes an understanding of their applications and limitations."--Publisher's description."