Analisis penerapan pengendalian internal atas pemindahtanganan dan penghapusan barang milik negara yang berasal dari kontraktor kontrak kerja sama hulu minyak dan gas bumi dalam rangka mewujudkan transparansi dan akuntabilitas pengelolaan barang milik negara = Analysis of internal control implementation over transfer and removal of state property which are derived from the upstream oil and gas production sharing contract in order to achieve transparency and accountability in state property management a case study