Saturday, 24 September 2011

Contoh Studi Kasus Internal Audit

PT. MATAHARI KAHURIPAN INDONESIA
INTERNAL AUDIT DIVISION




1. Di salah satu propinsi, PT. MAKIN mendapat tawaran dari pemerintah daerah untuk berinvestasi mengembangkan perkebunan kelapa sawit seluas 40.000 ha. Data-data pendukung areal belum tersedia, seperti :

- Kondisi fisik areal (topografi, tanah, iklim, sosial masyarakat, prasarana dan lain-lain) belum diketahui.
- Status penggunaan areal (atau status kawasan hutan) belum diketahui.
- Penggunaan areal oleh pihak lain belum diketahui
- Respon pemerintah daerah sangat baik
- Respon masyarakat ada yang mendukung dan ada juga yang kontra (tidak berminat).

Seandainya PT. MAKIN berminat untuk berinvestasi di propinsi tersebut tindakan dan strategi apa yang harus dilakukan untuk meyakinkan areal yang ditawarkan oleh pemda itu layak atau tidak layak dibuka ?.


2. Setelah ditelaah lebih dalam mengenai kondisi lahan, ternyata diperoleh data-data pendukung sebagai berikut :

- Kondisi fisik areal : 50 % gambut (50 % gambut dalam, 50 % gambut dangkal).
50 % kering (75 % landai, 25 % agak bergelombang)
Solum tanah di areal kering 25 % dangkal (< 60 cm) dan berbatu-batu.
Curah hujan 1.800 – 2.000 mm/thn, bulan kering = 2 bulan
Tinggi di atas permukaan laut = 50 m

- Calon areal berada dalam kawasan budidaya kehutanan (KBK) dan masih dalam wacana pemda untuk diusulkan ke Departemen Kehutanan menjadi kawasan budidaya non kehutanan (KBNK).

- Didalam calon areal masih ada perusahaan HPH/HTI yang sudah tidak aktif.

- Tidak ada sungai besar yang dapat digunakan untuk transportasi hasil produksi, sehingga jalur transportasi harus melalui darat. Jarak lokasi dengan ibukota/pelabuhan terdekat  100 km.

- Keadaan sosial masyarakat beragam ada yang antusias, ada yang ragu-ragu dan ada yang kontra. Masyarakat yang berminat kemitraan dengan perusahaan menginginkan porsi 50:50.

- Dan setelah dikalkulasi*) ternyata nilai kelayakan proyek sebagai berikut :
- IRR = 16,71 %, dimana tingkat suku bunga bank = 16 %
- NPV = positif

Berdasarkan data-data diatas, apa yang harus direkomendasikan kepada PT. MAKIN, setuju berinvestasi atau tidak setuju berinvestasi ?

Keterangan : *) belum memperhitungkan potensial biaya dalam pengurusan perizinan areal dan potential loss akibat permasalahan sosial dan overlapping areal).



----- Selamat bekerja -----

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and more than that, how you presented it. Too cool!

Bev said...

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reader amused. Between your wit and your videos, I was almost moved to start my own blog (well,
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