The procurement of government fixed assets in the form of buildings, business vehicles, and others has not taken into account the entire costs associated with the purchase of fixed assets. The total cost of ownership scheme offers a concept that takes into account the entire costs associated with the purchase, use, maintenance, and disposal of assets.This study aims to develop a conceptual model based on the assumption that the total cost of ownership can be used by the government in implementing fixed asset capital spending. Through this research it is hoped that the government can improve the efficiency of procurement of fixed assets through the implementation of the total cost ownership scheme.The method used in this study is the method of literature study by collecting some of the previous research results related to the theory and practice of total cost ownership. The resulting insights from the previous study were then analyzed using theme analysis for abstraction, thus generating a conceptual model of total ownership cost for the procurement of government fixed assets. The result of this study is a general model proposal for the assessment of total cost of ownership which includes a calculation of the total cost associated with the goods to be purchased by the government at each stage of decision-making, from the search and selection stages to the end of the term
Tujuan dari penelitian ini adalah mengetahui pengaruh literasi keuangan terhadap potensi penerimaan Pajak Pertambahan Nilai (PPN) pada generasi Z. Dengan literasi keuangan yang baik, apakah penerimaan PPN atas konsumsi dari generasi Z meningkat atau justru kemungkinan akan turun. Penelitian ini menggunakan metode kausal komparatif melalui pendekatan kuantitatif. Subjek penelitian ini adalah generasi Z yang diwakili oleh mahasiswa Program Studi DIII Akuntansi Jurusan Akuntansi Politeknik Keuangan Negara STAN. Sampel penelitian ini dilakukan melalui metode purposive samplingdengan jumlah responden sebanyak 90 orang. Data dikumpulkan melalui survei dengan menggunakan kuesioner. Metode analisis dilakukan menggunakan analisis deskriptif dan analisis regresi. Hasil penelitian menunjukkan beberapa hal sebagai berikut, (1) tingkat rata-rata literasi keuangan mahasiswa adalah 62% (2) literasi keuangan secara signifikan berpengaruh negatif terhadap perilaku konsumtif yang menunjukkan bahwa semakin tinggi tingkat literasi keuangan generasi Z maka mereka akan cenderung mengurangi konsumsinya sehingga potensi penerimaan PPN akan menurun.
This paper aims to analyze the relationships between village (desa) and regional economic activities. The government of Indonesia introduces the concept of building Indonesia from the periphery. The government put more effort into strengthening regions and villages within the framework of a unitary state. We estimate the relationships between village resources, village development, and economic growth controlled by capital and the size of the municipalities. All 434 municipalities receiving village funds from 2019 to 2021 are included in this study, grouped by the main islands of Indonesia. We use panel methods with various approaches such as Common Effects Model (CEM), Fixed Effects Model (FEM), Random Effects Model (REM), and Generalized Estimating Equation (GEE) to estimate the relationships. Village development contributes to local economic activities in two ways. The resource available for the village will improve economic activities, while the level of development might have different behavior. In the beginning, increasing the level of village development improves economic growth. However, in Jawa and Bali islands, at the higher level of village development, the growth might be slower. The result implies that government may put more effort into developing villages to improve economic development. To improve regional economic growth, putting more resources into the village might be beneficial. The objective of the development may differ for villages with different levels of the index. Higher growth should be targeted for villages with a lower level of developing index. On the other hand, villages with a higher level of index might be more advantageous to have social and ecological objectives. Sustainable regional economic development might be achieved by developing villages. The results provide positive views on the concept of building Indonesia from the periphery.
In an era where information technology is developing so rapidly as it is now, contact with technology is inevitable. One that may often be heard is the use of big data. Although the development of big data has begun long before, its growth began rapidly since the Oxford Dictionary included the definition of big data in 2013. The use of big data is thought to have a big influence on the business world, and anything that influences the business world will certainly affect the world of accounting. Does the accountant anticipate these changes? In this article, the author tries to explore what allusions might occur between the world of accounting and big data. Big data will increase the complexity of the accounting world by adding unstructured data in the accounting cycle. This presents a challenge for accountants but can also provide far greater added value if accountants are able to use it well. The results of this study indicate that there are at least 3 areas in the field of accounting that are very likely to be exposed to the use of big data, namely in the process of financial accounting, managerial accounting, and auditing
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