KAJIAN FENOMENOLOGI EVALUASI JOINT OPERATION – NON SEPARATE VEHICLE DENGAN METODE PROFIT SHARING PADA PERUSAHAAN EKSPEDISI

Abstract

The Sriwijaya Air airline is collaborating with five strategic partners under the auspices of Garuda Indonesia. This was realized in the form of a joint operation (KSO) carried out by PT Citilink Indonesia with PT Sriwijaya Air and PT NAM Air where the collaboration ended on 31 October 2019 and left a trail of debts and debts. The importance of paying more serious attention to the treatment and process of operational cooperation (Joint Operation), in order to realize good corporate governance from the process of inquiry in the implementation of a merger or acquisition which is referred to as due diligence. In this study, researchers used a qualitative phenomenological approach. The focus of this research is on the domestic collaboration between PT Jawa Pratama Mandiri and PT Dharma Putra Trans. The two companies are cooperating in Non-Administrative KSO or there are no separate business entities from the two companies. In practice, the KSO organizes its own special bookkeeping. Project Owner Bill submitted and agreed by each member of the KSO, for Commercial Invoice, Tax Invoice, and proof of income tax article 23 to be on behalf of the company of the party organizing the KSO bookkeeping. Along with fulfilling its PPN obligations, it is the responsibility of the party carrying out the KSO bookkeeping or in this case the company PT Dharma Putra Trans