This study discusses managerial decision making regarding buying or rental (leasing) options in the procurement of official vehicles. This study aims to analyze the most appropriate options between buying or rental (leasing) for the procurement of official vehicles so that they can be input in making decisions regarding procurement of official vehicles. There are differences of opinion regarding the most efficient method of buying or (leasing) rental options in several government agencies so a study is needed to choose the most appropriate method. Differences in decision making related to procurement of official vehicles can have an impact on budget efficiency. This research is a qualitative research with a case study approach. Case studies were conducted at the Secretariat General of the Ministry of Finance. The data used in this study include primary data in the form of interviews with research resource person and secondary data in the form of regulations and reports related to official vehicles. The method of analyzing data from interviews uses the Miles and Huberman method which consists of 3 stages, namely data reduction, data display, and conclusion drawing. Secondary data were analyzed by calculating the net present value of the total cost of ownership. The results of this study indicate that under normal conditions, buying options are relatively more efficient compared to (leasing) rental options in the procurement of official vehicles. However, (leasing) rental options can be applied under certain conditions.
<p>This study aims to review the implementation of mergers conducted by the company. In Indonesia, merger activities are regulated in Indonesia Statement of Financial Accounting Standards Number 22 (hereinafter referred to as PSAK 22) concerning Business Combinations. Increased merger activities in the business world are driven by changes in economic conditions. The rise of merger and acquisition activities was caused by various things, such as technological advances, increasing financial conditions, excess capacity/financial failure, international market consolidation and deregulation.</p><p>The research method used in this research is qualitative descriptive with case studies of business combination events that occurred between PT Bank Windu Kentjana Internasional, Tbk as the party which received the merger and PT Bank Antardaerah as the company which joined. Regarding ownership, the name of PT Bank Windu Kentjana Internasional, Tbk changed to PT China Construction Bank Indonesia, Tbk (PT CCB Indonesia, Tbk).</p>The results of this study indicate that in general, the consolidated report of PT CCB Indonesia, Tbk for the period ended December 31, 2016, in general, has been prepared by PSAK 22, 2015.
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