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All Journal Jurnal Manajemen Keuangan Publik Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Development Review KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Edutic : Pendidikan dan Informatika
Acwin Hendra Saputra
Politeknik Keuangan Negara STAN
Computer Science & IT Economics, Econometrics & Finance Education

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THE ROLE OF VILLAGE-OWNED ENTERPRISES (BUMDes) TO RURAL DEVELOPMENT: A COMPARATIVE INSTITUTIONAL ANALYSIS I Gede Agus Ariutama; Acwin Hendra Saputra; Renny Sukmono
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.079 KB) | DOI: 10.52062/keuda.v3i3.704

Abstract

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.
Analisis Efisiensi Pada Rencana Pengadaan dan Pengelolaan Gedung Menggunakan Metode Life Cycle Costing Aditia Setia Winartama; Acwin Hendra Saputra
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1173

Abstract

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
Economic Growth and Local Own-source Revenue towards Regional Financial Independence Asyari Rosidin; Acwin Hendra Saputra
Gorontalo Development Review Volume 3 Nomor 2 Oktober 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.227 KB) | DOI: 10.32662/golder.v3i2.1184

Abstract

This research aims to determine the effect of economic growth and local revenue on the level of regional financial independence in districts/cities in East Java province for the period 2006-2016. This study's secondary data sources came from Statistics Indonesia (BPS) and The Audit Board of Indonesia (BPK RI) audit reports. We choose the panel data analysis technique to provide more information, more variation, less co-linearity between variables, more degree of freedom, and more efficiency. The results showed that the variables of economic growth and local own-source revenue, either alone or together, had a significant positive effect on the level of regional financial independence.
Penilaian Tingkat Kesiapan Penerapan E-Learning pada Politeknik Keuangan Negara STAN Acwin Hendra Saputra
EDUTIC Vol 7, No 1 (2020): NOVEMBER 2020
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.153 KB) | DOI: 10.21107/edutic.v7i1.7057

Abstract

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.
The Impact of Fiscal Stimulus on Agriculture Sector in Bali: Interregional Input-Output Analysis I Gede Agus Ariutama; Acwin Hendra Saputra; Muhammad Abdul Muis; Adi Nugroho
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1956

Abstract

This study aims to estimate the economic impact of 2021 fiscal stimulus on agriculture, forestry and fishing sector in Bali at national and regional levels. This study utilizes secondary data from Bali Province Regional Fiscal Review year 2021 from Regional Office of Directorate General of State Treasury of Bali Province and statistical data from the Central Statistics Agency. The interregional input-output (IRIO) model is employed to determine the value of the economic impact on 17 business sectors in 34 provinces in Indonesia. This study found that the fiscal stimulus on the agriculture sector has a positive impact on Bali economy resulting in two and a half times greater than the direct impact. Furthermore, the sector with the largest total impact was the construction sector, mining and quarrying sector and agriculture, forestry and fishing sector in Bali. In addition, the fiscal stimuli on the agriculture sector resulted in a significant economic growth impact not only in Bali as the region receiving the stimuli, but also in the neighboring regions. The implications of this research are related to stimulus allocation on the certain sector when the negative shocks occurred such as covid-19 pandemic, which can be used as input for evaluating government spending policies. In general, it can be concluded that the Government of Indonesia was successful in carrying out fiscal stimuli since they produced an economic impact greater than the allocated incentives.
PENENTUAN KEBIJAKAN PERPAJAKAN EKONOMI DIGITAL DI INDONESIA DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS (AHP) Aulia Malik; Acwin Hendra Saputra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i2.5241

Abstract

Pandemi COVID-19 dengan pembatasan sosial berskala besar telah menyebabkan kontraksi ekonomi di hampir semua negara di dunia, termasuk Indonesia. Di sisi lain, keterbatasan aktivitas sosial berimplikasi pada percepatan digitalisasi yang terjadi di hampir semua sektor. Kondisi ini membutuhkan respon yang cepat dari para pengambil kebijakan untuk dapat menselaraskan proses bisnis yang lebih dominan menggunakan proses bisnis digital. Menyikapi kondisi tersebut, Indonesia telah menerbitkan Undang-Undang Nomor 2 Tahun 2020 yang mengatur ulang peraturan perpajakan atas transaksi digital. Langkah sepihak juga telah dilakukan oleh beberapa negara di dunia sebagai upaya optimalisasi penerimaan negara. Sementara itu, Konsensus Global sedang diupayakan dan disusun oleh OECD dan Uni Eropa untuk dilaksanakan. Kajian ini mencoba memberikan pertimbangan dalam menentukan bentuk ideal kebijakan perpajakan ekonomi digital di Indonesia dengan pendekatan Analytical Hierarchy Process yang dilakukan dengan menyusun kriteria yang relevan dalam menentukan kebijakan perpajakan ekonomi digital di Indonesia. Penelitian ini menyimpulkan bahwa bentuk kebijakan perpajakan ekonomi digital di Indonesia menurut kriteria penilaiannya adalah tindakan unilateral dengan bobot 58,15%.
Co-Authors Adi Nugroho Aditia Setia Winartama Asyari Rosidin Aulia Malik I Gede Agus Ariutama Muhammad Abdul Muis Renny Sukmono