Transcription

Advances in Engineering Research, volume 203Proceedings of the 2nd Borobudur International Symposium on Science and Technology (BIS-STE 2020)The Analysis of Determining Cost of Products and theApplication of Cost Plus Price Methods in OrderingNatural Gas Sell Prices in the Gundih Area of PTPertamina Asset EP 4 Field Cepu, in Sumber Village,Kradenan Sub-District, Blora DistrictYunanik1,* Andian Ari Istiningrum2 Tri Warcono Adi31,2,3*Logistics of Oil and Gas Department Energy and Mineral Polytechnic (PEM AKAMIGAS) Cepu, IndonesiaCorresponding author. Email: [email protected] study was to determine the determination of the Cost of Goods Sold for natural gas produced by the CentralProcessing Plant in Blora District. Total production of natural gas distribution in 2019 through the Natural GasDistribution Network is 2.36 MMCFD. The cost of natural gas products which has a value is Rp. 3,333/M3, 4000/M3,and the determination of the cost of gas based on recalculation by researchers, the natural gas that can be produced bythe Central Processing Plant scenario I is IDR 5,771/M3 and the calculation of COGS according to the regulations tothe calculation of the researcher results in a higher cost of goods. Selling prices according to the company and the CostPlus Pricing Method per 1 M3 of natural gas in scenario I is Rp. 6,638/M3.Keywords: Cost of Goods Sol, Natural Gas.1. INTRODUCTIONIn 2018, a research was carried out with the themeMarket Potential Mapping in the framework of aFeasibility Study on Utilizing the Balun Field Gas Well,and the results of the Benefit Cost Ratio (BCR) analysisobtained a value of B / C 0.9022 ( 1) which indicatesthat economically the utilization project The Balun Fieldgas well is not feasible, however, it is an effort tocontribute to the development of the education sector / asa learning tool at PEM Akamigas. Furthermore, based onthe policy of the leadership, a feasibility study researchwas carried out in the Semanggi production field whichhas an area of 4,000 hectares. Semanggi is for thedevelopment of the education sector/as a learning tool atPEM Akamigas as well as the Micro Industry later.Semanggi has an area 4,000 hectares. The mainoccupation of the majority of farmers is that forestproducts in the village can contribute to regional income 500 million. Production from the Semanggi Field ischanneled to the Mini Plant to separate oil and gas. Gasis used for power generation, while the oil production issent by line to the main collection station (SPU). Thenproduced to the Main Gathering Station (MGS) and in theSemanggi area, the gas produced is around 1,035 millionstandard cubic feet per day (MMSCFD) for gas.Semanggi is directly adjacent to a wealth of naturalresources, but the gas produced is still unable to flow thearea itself, because the gas source gas is only used for thegas engine. In connection with this, the authorsconducted research on the Gundih Area of PT PertaminaAsset EP 4 Field Cepu, in Sumber Village, KradenanDistrict, Blora, together with the government's programfor the gas network in Blora Regency, which is targetedas natural gas users in 2020, is 4000 House Connections(SR). Utilization of gas wells that are planned for theprosperity of the people must be able to provide thegreatest possible benefit to the community, either directlyor indirectly. Furthermore, the use of natural gas ataffordable prices throughout Blora Regency. The amountof the cost of making a product in accounting terms isknown as the Cost of Product (COGS). There are twopossibilities that will be encountered if the company isnot careful in calculating the cost of goods, namely: [1].Prices that are calculated to be too high, will causeproblems for the company, because high cost of goodscan cause the selling price of products in the market to beCopyright 2021 The Authors. Published by Atlantis Press International B.V.This is an open access article distributed under the CC BY-NC 4.0 license 7

Advances in Engineering Research, volume 203expensive [2]. the cost of goods that is calculated to betoo low, causing the cost of goods to be too low can harmthe company itself. Full costing and variable costing aremethods of determining the cost of goods manufactured.Analysis of Cost of Production (COGS) informationwhich will be a reference for companies in determiningthe selling price of natural gas products, with gasproduction of 65 million cubic feet per day (mmscfd)In 2013, it has reached 11 sectors with a totalconnection of 4,000 SRs, sector I consists of 817 SRs, butthose that have been active have only reached 641 SRsand the rest have not been flowed. While 10 sectors havenot been supplied and the infrastructure / gas network hasbeen installed due to problems with moving houses,buildings automatically moved because the villagecommunity generally houses made of wood, licensingproblems from PT KAI. Based on the foregoing, thewriter will analyze how to determine the COGS for theselling price of natural gas, for that the writer takes thetheme: "Analysis of Determination of Cost of Productsand Application of Cost Plus Pricing Method inDetermining the Selling Price of Natural Gas in theGundih Area of PT Pertamina Asset EP. 4 Field Cepu InSumber Village Kradenan District, Blora Regency”The main problem in this research is related to theutilization of natural gas in the Gundih Area, in theVillage of Sumber Kradenan District, and is a research indetermining the cost of sales of natural gas products fromthe Gundih Area, Sumber Village, Kradenan District, thisproblem is still relevant to be studied through variouskinds. Policies include calculating the COGS of aproduction business using the steps above, both forhome-scale production businesses and not. To find outwhether the selling price we have applied is correct ornot, we must first determine the cost of goods or calculatethe correct and rational COGS. Determination of thecorrect cost of product is very important for the companyin running its business. Incorrect product designation willcause the company to fail in its line of business.2. METHODThe method used are quantitative descriptive andcomparative approach by comparing the method used bythe company with the full costing method in calculatingor determining the cost of goods manufactured. While thecost plus pricing method will be used to determine theselling price of the product and then compare it with themethod used by the company, with the following stages:1. Literature study of the patterns used by companieswith the full costing method in calculating ordetermining the cost of goods manufactured withrelated functions2. Consultation with experts/practitioners from PTPertamina Asset 4, Sumber Village Officials andBlora Regency government officials,3. Restricting the problem:a. Calculation of the cost of product (COGS),namely the cost of gas energy products originatingfrom the research area and the cost of the proposednatural gas products.b. The calculation of the simultaneous use of eachappliance in one day is 8 hours, where theassumption used is the amount of cooking usagein 1 day is 3 hoursc. The calculation of COGS in 2 scenarios, namely 5years and 10 years.d. Do not include tax calculations in calculatingCOGS.e. Does not include the calculation of activities otherthan production in calculating the cost of goods inthe current system.f. The rate of return on capital with the interest rateused in the calculation is 5.3%, with inflation of3.5% (Basic Assumptions for the 2019 StateBudget Macoreconomics)4. Recommendations for improving the quality of theimplementation of activities related to determiningCOGS in the context of utilizing natural gas wells,material for consideration and program actions andsynergies.5. Compilation of reports on current price conditions.3. RESULT AND DISCUSSIONMojorembun, Nglungger and Medalem with apopulation of 41,761 people, and a number of families of10,440 people/family. Kradenan sub-district isgeographically located 42 km from the city of Blora or162 km from the provincial capital of Central Java, whichborders the province of East Java, namely NgawiRegency in the south and Bojonegoro Regency in the east[21].3.1. Socio-Economic DataTypes of livelihood according to profile data are 6.1%employees, 17.39% entrepreneurs/traders, carpenters,retirees, farmers as farm laborers or farmers who onlyrent a place/cultivate land belonging to other residents76.51%. Meanwhile, for the education level thepopulation has on average just finished elementaryschool.3.1.1. Marketing Activities in the GundihKradenan BlockGas assets in Sumber Village, Kradenan District in2013 reached 11 sectors with a total connection of 4,000SRs, sector I consisted of 817 SRs, but those that were448

Advances in Engineering Research, volume 203active had only reached 641 SR and the rest had not beenflowed, while 10 Sectors had not been energized and hadalready installed infrastructure / gas network and carriedout by the Ministry of Energy and Mineral Resourcesthrough the Directorate General of Oil and Gas accordingto the initial plan, the 4,000 networks are spread inseveral villages, including Pulo Village, KemantrenVillage, Tanjung Village, Kedungtuban District. Thehope is that it can complete the 3,359 Jargas householdproject that has not been flowed in the Central ProcessingPlan (CPP) area. The responsibility for managing this gasnetwork is left to the State Gas Company (PGN), whilethe technical implementation of network improvement byPGN is left to its subsidiaries,3.1.2. Composition of Natural Gas in the GundihKradenan BlockIn conducting simulations for the case study inSumber Village, Kradenan District, it is necessary toknow the composition of the gas being flowed firstbecause this is the first thing that must be done beforedistributing natural gas. The composition used for thedevelopment of this network is the composition of the gasused in the existing network, as presented in Figure 1.Figure 1 Gundih CPP Gas Composition, in SumberVillageSource: PT PGN Solution Blora-Semarang, September20193.2. Natural Gas Demand at the Gas DeliveryStation in the Central Processing Plant(CPP) Gundih AreaGas consumption in 2019 was handed over andflowed by Sumber Village, Kradenan District for thethree existing sectors, starting with the Gas DeliveryStation in the Central Processing Plant (CPP) in theGundih Area, for the Blora jargas with mutual agreementfor the distribution of natural gas through the natural gasdistribution network. For Household Between PT.Pertamina EP and PT. National gas Company. Thedistribution of natural gas for CPP Gundih, in DesaSumber per month is approximately 0.196462 MMCFD /214,9574 MMBTU. Per year 2.4 MMCFD / 25,794,888MMBTU. Per 5 years 11.8 MMCFD / 128,974,440MMBTU. Per 10 Years 117.9 MMCFD / 1,289,744,400MMCFD, The location of the Gundih CPP forhouseholds that are piped in Kradenan Village, BloraRegency. presented as shown Figure 2.The examples of measuring instruments or gas usagemeters who are now using it at the homes of residents ofSumber Village District residents, Kradenan District,Blora3.2.1. Gas Flow CapacityGas flow capacity is adjusted to gas requirements.Based on information from PT PGN Solution BloraSemarang, which is on Jalan Peting-Menden Km3,Sumber Village, Kradenan District, the average use ofnatural gas per household is 15 M3 / month . Based onthe field survey conducted, the number of households thatwill be targeted as natural gas users is 641 households.The total population in Kradenan Subdistrict is 7,364people with the number of heads of households around1841 families and those who have utilized the householdgas network facilities are 641 families, while 817 havealready installed the network but have not had gas, theproblem of moving houses, automatically movingbuildings because of the village community generallywooden houses), licensing issues from PT KAI. Numberof Households that have been supplied with gas: 641Households. Demand per household 15 M3 / month, TotalDemand 641 x 15 M3 / month 9615 M3/ month,(9615/30) x (1495 Kcal) / 1,000,000: 321 x (1.495) /1,000,000 0.480 MSCFD . Total household natural gasneeds with a period of time can be calculated per / hour0.480 M3 / hour, 11.517 M3 / day, 345.524 M3 / month,4,146,293 M3 / year, 20,731,464 M3 / 5 years, 41,463 M3/ 10 years Meanwhile, gas needs for households that havea network installed but not yet supplied with gas 817 RT,the total requirement is 0.611 MMSCFD If calculated bythe time period, hours 0.611 M3 / hour, 14,657 M3 / day,month 439,707 M3 / month, 5,276,513 M3 / year,26,382,564 M3 / 5 years, 52,765,128 M3 / 10 years. Thecalculation is carried out to provide an overview orreference of gas demand according to the estimated ageof the gas distribution network project, namely a periodof 5 years and 10 years. Natural gas demand in 2019:RT-1, gas demand RT / M3 / Th (12,255 M3 / bl) 147,060, Rp. 4,250, - / M3, Rp. 625,005,000,- M3/year,.RT-2, RT/M3 /year gas demand (12,255 M3 / bl) 147,060, Rp. 6,600, - / M3, Rp. 970,596,000,- M3/ year,PK-1, RT / M3 / Th gas demand (12,255 M3/ bl) 147,060, Rp. 4,250, - / M3, Rp. 625,005,000,- M3 / yearand PK2, RT / M3 / year gas demand (12,255 M3 / month) 147,060, Rp. 6,000, - / M3, Rp. 882,360,000, - /M3.449

Advances in Engineering Research, volume 203Figure 2 The Location of Gundih CPP and Population and Source: Residents of Kradenan VillageCalculations to determine the amount of peak load, itis assumed that the gas equipment in each household isused simultaneously at the same time and at certainintervals, for example the length of time to use eachequipment in one day is 8 hours. Where the assumptionused is the number of hours of cooking usage in 1 day is3 hours, if the total RT Gas Demand is calculated: 9615M3/month. and Total Demand for RT Gas 115,380 M3/ year, 1 year 365 days. So that the peak design load forhouseholds on the development network is 0.164 M3 /hour. Natural gas capacity for RT. with a period of timecan be calculated, hours 0.480 m3 / hour, 11.517 M3 /day, 345.524 M3/ month, 4,146 M3 / year, 20,731 M3 / 5years, 41,463 M3 / 10 years. It is known that the amountof gas required is 0.164 M3 / hour. If it is assumed thatthe extraction system machine continues to work 24hours/day for 5 years, 10 years non-stop. Kradenan subdistrict, currently, the selling price of gas with theelectricity meter capacity tariff regulation, is R-1/RT1 Small household consumers with power of 450 VA and900 VA, internal tariff of Rp. 3,333, -, rates according toregulations Rp. 4,250, -, and R-2 / RT2 900 VA, internalrate of Rp. 4,000, - and the rates according to theregulations is Rp. 6,600, -3.2.2. Gas Selling Price in Blora Regency.The selling price of natural gas through pipes sold byPT Perusahaan Gas Negara Tbk) for householdconsumers and small customers in the Blora Regencydistribution pipeline network is regulated in theRegulation of the Downstream Oil and Gas RegulatoryAgency of the Republic of Indonesia Number 11 of 2018.The level of gas demand that must be supplied from DsSumber Field, Kec. Kradenan as many as 641 houseconnections (SR). Thus, those who have utilized thenatural gas network as many as 641 SR in 2019 are 641x 4,146 2,657,774 Scf / 7,282 scf / day, while theplanned natural gas consumption for the KradenanDistrict SR location is 1,841 households in 2019 of 1841x 4,146 7,633,325 Scf / 20,913 scf / day. Theassumption that there is a loss of 5%, the gas demand for1841 houses is 21,959 scf / day / around 0.0220 MMscfd.,In addition to the need for households,Based on the calculation results, the total demand fornatural gas in 2019 for 7364 households in SumberVillage, Kradenan District, both those that have beensupplied with gas and have installed the network, if theoverall need is calculated, it is: 7,364 x 4,146 30,533,300 or 83,653 Scf / day or about 0.0837 MMscfd3.2.3. Calculation of the Cost of Natural GasCentral Processing Plant (CPP) inSumber Village, Kradenan DistrictCentral Processing Plant (CPP)in Sumber Village,Kradenan Subdistrict, in determining the cost of productsusing the cost-of-sale method based on the full costingapproach. In determining the cost of goods, there are noraw materials, because only the production process. Thecost of the product is determined only in part of thesystem using activity based costing. The components thatappear on the Metering and Regulating Station (MR / S)and Regulating System (RS) are labor costs for theproduction of the extraction system. The wage / salary foroutsourcing workers according to the Central UMR is Rp.3,648,000, -. So 4 people / month x Rp. 3,648,000, - Rp. 14,592,000, -. Office rent in Sumber Village per yearRp. 30,000,000, - / year Rp. 150,000,000, - / 5 years,then the gas engine produces 24 hours / day too, It isassumed that the gas engine is not problematic and doesnot shut down as well as the extraction system and willbe able to operate for 24 hours (720 hours / month).The cost of electricity is the stage of operation of thedistribution pipeline network to households whichrequires energy of 39,600 Kwh / month. Thus, theelectricity cost per Kwh is assumed to be the same as thePLN electricity sales price, which is Rp. 900 / Kwh, sothat 39,600 Kwh / month x Rp. 900 / Kwh Rp.35,640,000, - fuel costs for transportation, monitor /record in activities used for gasoline Rp. 8000 / liter. So450

Advances in Engineering Research, volume 20360 / liter month x Rp. 8000, - Rp. 480,000, -, customermanagement activities, operations such as fuel costs,maintenance Rp. 67,263,943.33, - / year, Rp.5,605,328.61, - / month, activity monitor extractionmachines at power houses - the amount of electricityconsumption in these activities is labor costs withelectricity costs for operating the blower and chillermachines.The electricity consumption for this machine is129,600 kWh / month. So Rp. 129,600 KWh / month xRp. 900 / KWh Rp. 116,640,000. The cost of equipmentand machinery maintenance activities is 7% per year. Thetotal preparation cost for GPP Gundih which wasoperating in December 2013 was Rp. 105,204,788,572, and annual maintenance costs of Rp. 105,204,788,572, x 7% / year 7,364,355,200, - so that the monthlyexpenditure becomes Rp. 7,364,355,200, - / 12 months 613,694,600, - / month, the monthly expenditure forproduction extraction system activities is as much as Rp.1,331,165,595, - / month so that the operating cost peryear becomes Rp. 1,331,165,595, - / month x 12 months/ year Rp. 15,973,987,140, - / year.From these costs, it is assumed that each year there isan inflation of 3.5%. It is known that the amount ofnatural gas output from the extraction system is 0.164 M3/ hour. If it is assumed that the extraction system machineworks 24 hours / day for 10 years, then the amount ofoutput that can be produced with a period of time fromyear to year with an Extraction System gas outputcapacity of 0.164 M3 / hour, 3,945 M3 / day, 118,356 m3/ month, 1420, 274 M3 / year, 7101,370 m3 / 5 years,14202,740 M3 / 10 years. Based on the foregoing, thecost of natural gas products is calculated by dividing thetotal expenditure by the capacity of natural gas producedin accordance with Scenario 2 scenarios, namely a periodof 5 years with an expenditure cost 1, The amount of natural gas capacity ineach period of time, namely hours, days, months andyears, such as: 1 day 8,500 M3 / day, 1 month 255,000 M3 / day, 1 year 3,060,000, - M3 / day, 5 years 15,300,000 M3 / day 10 years 30,600,000 M3 / day.So that it can be seen that the COGS is in rupiah unitsper cubic meter for scenario I (5 years), the cost ofspending is Rp. 88,299,848,957, - / 5 years, gas demand/ capacity 15,300,000 M3 / 5 years, COGS Rp. 5,771, / M3, while scenario II (10 years), expenditure costs205,590,795,561, - / 10 years, gas needs / capacity30,600,000 m3 / 10 years, COGS Rp. 6,731, - / M3. Thus,the total natural gas COGS is determined by adding theCOGS of natural gas from the current system, with theproposed COGS. obtained the cost of product that hasbeen calculated for each scenario, as presented in Table1:Table 2. COGS per day for productsScenarioTime PeriodScenario IScenario IIM /5 year3M /10 yearGas/M335,7716,731Referring to Table 1, the COGS per day for eachproduct is obtained as follows. Total COGS COGS ofNatural GasCOGS (M3) Total COGS / Total Out PutTable 3. Total COGS and Natural GasTotal COGSTotalCOGS/M3/dayScenario I-5 yearRp49,053,5008,500Rp5,771Scenario II-10 ystem8,5008,500Gas requirement capacity349,053,500 M /day357,213,500 M /daySo, the cost of natural gas products that can beproduced by the Central Processing Plant (CPP) inSumber Village, Kradenan District is scenario I of Rp.5,771 / M3 and scenario II of Rp. 6,731 M3. AndComparative Analysis of Cost of Production Betweenexisting regulations, prices already in effect in SumberVillage, Kradenan District with Researcher'sCalculations, with a full costing approach.Table 4. Comparison of COGS Ds Source with Researchers in scenario IProductnatural gasCOGS Rp/MMBTUInternal Sumber VillageResearchers /M3of PT 00Rp5,7711,771.001.44451

Advances in Engineering Research, volume 203Table 5. The comparison of COGS between Regulations and Researchers in scenario IProductnatural gasCOGS Rp/MMBTURegulation BPH3Researchers /MMigas No: 11 / 2018Rp4,385 ,521.001.361,771, - / M3 (1.44%), while BPH Migas Regulation No.11/2019 the price of gas production is Rp. 4,250 / M3, anaverage of Rp. 4,385, - / M3, with a difference in value(1,386 , - / M3, (1.32%), 1.521, - / M3 (1.36%).Comparison of HPP Ds Sumber with Researchersfrom the internal price of PT PGN Solution BloraoriginallyRp. 3,333, - / M3, 4000, - / M3 the costof re-determination gets a value of Rp. 5771, - / M3, thedifference in value of Rp. 2,438, - / M3 (1.73%). Rp.Table 6. Comparison of COGS Ds Source with Researchers in scenario IIProductnatural gasCOGS Rp/MMBTUInternal Sumber3Village of PT PGN Researchers 0Rp6,7312,731.001.68Table 7. The comparison of COGS between Regulations and Researchers in scenario IIProductnatural gasCOGS Rp/MMBTURegulation BPH3Migas No: 11 / 2018 Researchers 0Rp6,7312,481.001.58researcher calculation of Rp. 6,731, - / M3, there is adifference of Rp. 2,481, - / M3, about 1.58%The price of PT PGN Solution Blora's internal gasproducts was originally priced at Rp. 3,333, - / M3 andthe researcher's calculation of Rp. 6,731, - / M3- there isa difference of Rp. 3,398, - / M3, around 2.02%, and theprice of PT PGN Solution Blora, the price of gasproduction is Rp. 4,000, - / M3, the researchers calculatedRp. 6,731, - / M3 there is a difference of Rp. 2,731, - / M3is around 1.68%, while the cost of goods sold is inaccordance with BPH Migas Regulation No. 11/2018, theprice of gas production is Rp. 4,385, - / M3 and theresearcher's calculation of Rp. 6,731, - / M3, there is adifference of Rp. 2,346, - / M3 around 1.54%, and thecost of enforcing BPH Migas Regulation No. 11/2018 theprice of gas production is Rp. 4.250, - / M3, - and theIt shows that the calculation of the cost of productsusing the method already regulated in BPH MigasRegulation Number: 11/2018 dated 27 November 2018results in a higher cost of goods manufactured for naturalgas.The Selling prices according to the company andaccording to the Cost Plus Pricing Method per 1 M3 ofnatural gas in Scenario I and Scenario II are:Table 8. Comparison of COGS Ds Source with Researchers in scenario IProductnatural gasCOGS Rp/MMBTUInternal Sumber3Researchers /MVillage of PT PGNRp3,333 difference%452

Advances in Engineering Research, volume 203Table 9. The comparison of COGS between Regulations and Researchers in scenario IProductnatural gasCOGS Rp/MMBTURegulation BPH3Researchers /MMigas No: 11 / 2018Rp4,385 difference%Table 10. Comparison of COGS Ds Source with Researchers in scenario IIProductnatural gasCOGS Rp/MMBTUInternal Sumber3Researchers /MVillage of PT PGNRp3,333 Rp7,741Rp4,000 le 11. The comparison of COGS between Regulations and Researchers in scenario IICOGS Rp/MMBTUProductnatural gasdifferenceRegulation BPH M igasNo: 11 / 2018Researchers /MRpRpRpRp4,3854,250The selling price according to the company andaccording to the Cost Plus Pricing Method per 1 M3 ofnatural gas in Scenario I and Scenario II is the level ofefficiency. According to the Cost Plus Pricing method per1 M3 natural gas in scenario I is Rp. 6,638, - / M3, thedifference is Rp. 3,305, - / M3 (1.99%), Rp. 2,638, - / M3(1.66%), while the second scenario is Rp. 7,741, - / M3difference of Rp. 4,408, - / M3 (2.32%). Rp. 3,741, - / M3(1.94%), Rp. 3,356, - / M3 (1.77%), Rp. 3,491, - / M3(1.82%).4. CONCLUSIONThe results of the calculation of the cost of gas withthe production of gas at CPP Gundih for Scenario I, fromthe internal price of PT PGN Solution Blora and thedetermination of the cost of natural gas based onrecalculation by researchers, the natural gas that can beproduced by the Central Processing Plant (CPP) scenarioI is Rp. 5,771 / M3 is the difference of Rp. 1,521 / M3(1.36%), and the second scenario is Rp. 6,731 M3. with adifference of Rp. 2,481 / M3 (1.58%) and the calculationof COGS in accordance with the regulations according tothe calculation of the researcher resulted in a higher costof goods because the natural gas marketed in SumberVillage, Kecamatan, was lower than what thegovernment had set.Determination of the selling price at the companywith the cost plus pricing approach with the full costingapproach experiences differences. The selling price of al gas product price of PT PGN Solution Blora,according to BPH Migas Regulation No.11/2019 and theprice of restating it to the gas production price accordingto the Cost Plus Pricing method per 1M3 natural gasscenario I of Rp. 6,638, - / M3 the difference is Rp. 2,387,- / M3 (1.56%) while the second scenario is Rp. 7,741, the difference of Rp. 3,491, - / M3 (1.82%). The cost pluspricing method uses the cost factor as the basis forcalculating it, so it must be recorded all the costs requiredduring the production process. If this continues,especially in the industrial and electricity sector, the gassub-holding company (PGN) that carries out theimplementation of government assignments will sufferlosses.ACKNOWLEDGMENTSThank you to the Director of the Dharma PatriaPolytechnic who has allowed research on campus andstudents who have helped.REFERENCES[1] Jerry J. Weygandt, Donald E. Kieso, Paul D.Kimmel. Introduction to Accounting (SevenEdition). Jakarta: Four Salemba. 2013.[2] [2016, Maret, 31]. “Perbandingan Kalkulasi i.blogspot.com.453

Advances in Engineering Research, volume 203[3] Energy Measurements and Conversions, PTPertamina, 2018[4] Astanti, Vera. (2017, Mei 5) Perawatan SumurGundih Pertamina Ep Asset 4 [online]. Available:beritabojonegoro.com[5] Pertiwiningrum Ambar, Instalasi Biogas, PenerbitCV Kolom Cetak, ISBN: 978-602-749-290-5,Cetakan I, Agustus 2016.[6] Lestari, Maria Puji , Penentuan Harga Pokok EnergiListrik Pada PT. PLN (Persero) WilayahSuluttenggo Manado, Universitas Sam RatulangiManado, Jurnal EMBA. 2013[7] Srilarakasuri P Ardiagarini, Anthony Riman,Helena J Kristina, Perhitungan Harga Pokok ProdukCompressed Natural Gas Dari Landfill Gas SebagaiEnergi Alternatif Pada Tpst Bantar Gebang, Bekasi,Jurusan Teknik Industri, Universitas PelitaHarapan-Tangerang, [email protected] Undip, Vol VIII, No 2,Mei 2013[8] Buku Jargas, Direktorat Jenderal Minyak dan GasBumi, Kementerian Energi dan Sumber DayaMineral, Pembangunan Jaringan gas bumi untukpemerintah, migas.esdm.go, 2013[12] ----------------, Peraturan Menteri ESDM TentangKetentuan dan Tata Cara Penetapan Alokasi danPemanfaatan serta Harga Gas alam, No. 6 Tahun2016 Jakarta, Kementerian Energi dan SumberDaya Mneral[13] ---------------, Indonesia, Peraturan Menteri ESDMTentang Harga Gas alam untuk Industri Tertentu,No. 40 tahun 2016[14] Republik Indonesia, 2014, Peraturan PemerintahNo. 79 Tahun 2014 Tentang Kebijakan EnergiNasional,[15] Republik Indonesia, Peraturan Presiden No. 40Tahun 2016 Tentang Penetapan Harga Gas alam.[16] Peraturan BPH Migas tentang Nomor: 11 tahun2018 Tgl.27 November 2018 tentang harga jual gasbumi melalui pioa untuk konsumen Rumah Tanggadan pelanggan kecil pada jaringan pipa distribusiKabupaten Blora.[17] Peraturan Gubernur DKI Jakarta nomor 114 Tahun2018.[18] Pernyataan Standar Akuntansi Keuangan (PSAK )Nomor 29: Akuntansi Minyak dan Gas alam.[9] Tahar, Arcandra, (2018, Oktober, 1) “NERACAGAS INDONESIA 2018-2027” [online]. Availableesdm.go.id[19] Pusat Data dan Teknologi Informasi Energi dansumber Daya Mineral tentang Kajian Subtitusi Gasdengan energi lain pada sektor Industri, Tahun2013.[10] ----------, (2008, October). Energy Measurementsand Conversions, [online] File C6-86. Available:www.extension.iastate.edu/agdm.[20] BPS, Bappenas dan Kemenkeu, Asumsi DasarEkonomi Makor APBN2019[11] --------------, Peraturan Badan Pengatur HilirMinyak Dan Gas Bumi tentang Pedoman PenetapanHarga Gas Bumi Untuk Rumah Tangga DanPelanggan Kecil, Nomor : 03/P/BPH Migas/I/2005,Tahun 2005[21] Dinas Kependudukan dan Pencatatan Sipil, 2019,Profil Kependudukan dan Pencatatan SipilKabupaten Blora .454

Gundih Area of PT Pertamina Asset EP. 4 Field Cepu In Sumber Village Kradenan District, Blora Regency” The main problem in this research is related to the utilization of natural gas in the Gundih Area, in the Village of Sumber Kradenan District, and is a research in d