Government intervention for village development is carried out with various policies. The establishment of BUMDes is one of the government's efforts to accelerate rural development, advance the local economy, and develop the village partnerships and/or third party’s partnerships. This study exploits comparative institutional analysis framework to examine further how institutional aspects can affect the application of BUMDes in the rural development. The institutional aspects of BUMDes utilization for rural development is worth emphasizing since it will be employed as a foundation between the actors in a specific social area (structure) in its various forms such as rules, norms, or a certain routine, and the institution as a form of authority for the social behavior of the village organization. Furthermore, the successful implementation of BUMDes in the rural development is also affected by how stakeholder system can manage the institutional aspects. The result of this study, from the standpoint of comparative institutional analysis, underlines: (1) the limited authority of the Ministry of Villages, Underdeveloped Regions and Transmigration for rural development suggests that this Ministry must establish a specific institutional arrangement with the Ministry of Internal Affairs and Ministry of Cooperatives and Small and Medium Enterprises as well as banking institutions; (2) The village government has not fully taken advantage of the flexibility of its institutional arrangement to use BUMDes as a source of rural development; and (3) there is considerable scope to increase the role of BUMDes. This paper will propose some practical advices while considering the existing institutional arrangement.
Politeknik Keuangan Negara STAN (PKN STAN) dalam merencanakan sumber daya yang dibutuhkan termasuk rencana pengadaan barang dan jasa perlu membuat perhitungan analisis mengenai pengadaan tersebut dengan tool yang komprehensif. Penelitian ini bertujuan untuk mensimulasikan proses perencanaan pengadaan barang/jasa juga dengan mempertimbangkan berbagai opsi pengadaan atas barang/jasa khususnya gedung yang dibutuhkan tersebut. Metode Life Cycle Cost (LCC) digunakan untuk melakukan penilaian atas biaya yang harus dikeluarkan dalam rencana pengadaan gedung PKN STAN. Dari hasil simulasi pengadaan gedung baru 8 lantai dengan luas bangunan 15.436 m2 disimpulkan bahwa bahwa alternatif pengadaan yang paling efisien adalah pengadaan gedung dengan nilai sesuai anggaran sebesar Rp163.074.565.498,00 dengan rencana pemeliharaan yang dilakukan secara in-house dengan biaya per tahun sebesar Rp491.503.208,00, estimasi biaya listrik sebesar Rp857.720.184,00 dan dilakukan pemanfaatan atas gedung tersebut yang menghasikan eatimasi pendapatan sebesar Rp189.400.657,00 per tahun dan pada akhir masa manfaat dilakukan penghapusan aset dengan biaya sebesar Rp689.777.500,00. Kata Kunci: Pengadaan Barang dan Jasa, Perencanaan Gedung, Life Cycle Costing
The health crisis triggered by the COVID-19 virus has spread to a multidimensional crisis and has a domino effect on the socio-economic and financial sectors. The economic crisis as the impact of the COVID-19 pandemic has become increasingly severe because it was accompanied by lockdown and physical distancing policies which resulted in decreasing productivity in the economy. The purpose of this research is to describe the structured efforts taken by the Government of Indonesia in dealing with the impact of the COVID-19 pandemic. The policy combination adopted by the Government of Indonesia is in the form of policies to issue a series of regulations providing legal certainty and flexibility while still highlighting the accountability. Refocusing and budget reallocation are also taken by the government to provide more flexible space for Ministries/Institutions to contribute to managing the impact of COVID-19. Another policy is the issuance of three stimulus packages and the launch of the National Economic Recovery Program (PEN).
The increase in plastic consumption per capita in Indonesia by 17 kilograms per year and consumption growth reaching 6%-7% per year have re-ignited discussions about the plan to expand excisable goods on plastics. Previously in 2016 the government had discussed the imposition of excise on plastic consumption which had been approved by the House of Representatives. This study seeks to explore how the plastic excise tax collection scheme plan will be implemented in Indonesia and the extent to which the discussion process has been carried out. This study uses a descriptive qualitative approach which is carried out by describing and interpreting the collected data and finds that the delay in implementing the plastic bag excise policy is caused by several factors, namely the misalignment of perspectives between internal government units and the unstable economic situation, especially due to the impact of the COVID-19 pandemic. Thus, it is a challenge for the government to determine the right time and the next single-use plastic object that will be subject to excise. The government should also maintain accountability by continuously providing information on the amount of excise levy and its allocation, while still paying attention to the development of the national economic recovery and excise policies for plastic products to reduce the impact of negative externalities on single-use plastic consumption. Keywords: excisable goods, plastic excise, extensification, negative externalities, plastic bags ABSTRAK: Peningkatan konsumsi plastik per kapita di Indonesia sebesar 17 kilogram per tahun dan pertumbuhan konsumsi mencapai 6%-7% per tahun memantik kembali diskusi tentang rencana ekstensifikasi barang kena cukai atas plastik. Sebelumnya pada tahun 2016 pemerintah telah mewacanakan pengenaaan cukai konsumsi plastik yang telah disetujui oleh Dewan Perwakilan Rakyat. Penelitian ini berusaha menggali kembali bagaimana rencana skema pemungutan cukai plastik yang akan diterapkan di Indonesia dan sejauh mana proses pembahasan yang sudah dilakukan. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan dengan penggambaran dan penginterpretasian atas data yang terkumpul dan mendapati bahwa penundaan penerapan kebijakan cukai kantong plastik disebabkan oleh beberapa hal, yaitu ketidakselarasan perspektif antarunit internal pemerintah dan keadaan ekonomi yang belum stabil terutama karena dampak pandemi Covid-19. Oleh karena itu, menjadi tantangan bagi pemerintah dalam menentukan waktu yang tepat dan objek plastik sekali pakai selanjutnya yang akan dikenakan cukai. Pemerintah juga harus menjaga akuntabilitas dengan terus memberikan informasi besaran pungutan cukai dan peruntukannya, dengan tetap memperhatikan perkembangan pemulihan ekonomi nasional dan kebijakan cukai produk plastik untuk mengurangi dampak eksternalitas negatif atas konsumsi plastik sekali pakai. Kata Kunci: barang kena cukai, cukai plastik, ekstensifikasi, eksternalitas negatif, kantong plastik
Organizing the 18th Asian Games 2018 in Indonesia, specifically in DKI Jakarta, South Sumatra, West Java, and Banten spent a large amount of state and regional budget (APBN and APBD), which was more than Rp10 trillion in the 2018 fiscal year. The government policy to host the mega event and expend a large amount of budget in terms of government consumption and investment was expected to have an impact on the Indonesian economy, both directly and indirectly. Thus, this study aims to identify the impact of government expenditure using the 2010 Input-Output table issued and updated by the Central Bureau of Statistics in July 2019 with 17 sectors. The study found that the multiplier effect on the economy is greater than government expenditure with the manufacturing sector being the most affected sector by government spending with a value of six point seven trillion rupiah. In addition to the multiplier effect, this study also calculates the estimated Value Added Tax of government spending. The result of the estimated Value Added Tax potential is one point sixty one trillion rupiah. It can be concluded that the Asian Games 2018 brought positive impact on economy and government revenue in the form of taxation.
E-learning readiness adalah aspek penting yang menentukan kesuksesan suatu organisasi untuk menerapkan e-learning. Penelitian ini dilakukan untuk mengukur tingkat e-learning readiness Politeknik Keuangan Negara STAN dalam menerapkan e-learning. Data diperoleh dari sampel yang terdiri dari 48 dosen, 201 mahasiswa, dan 63 orang staf akademis kemudian dianalisis dan dimasukkan dalam kategori “siap” atau “tidak” sesuai dengan standar penilaian. Hasil penelitian menunjukkan bahwa mahasiswa dan dosen PKN STAN secara umum telah siap untuk menerapkan e-learning, sedangkan lembaga masuk dalam kategori perlu ditingkatkan. Sumber daya yang dianggap masih perlu ditingkatkan dan membutuhkan beberapa perbaikan meliputi sumber daya manusia, dukungan teknis, dan infrastruktur teknis.
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