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INDONESIA
Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 2807291X     DOI : https://doi.org/10.31092/jaa.
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Jurnal Acitya Ardana (JAA) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian dan pemikiran di bidang Kebijakan Publik dna Keuangan Negara. JAA diterbitkan oleh Unit Penerbitan PKNSTAN , Kementerian Keuangan JAA diterbitkan pertama kali pada tahun 2021 secara periodik dengan masa terbit dua kali setahun.
Arjuna Subject : Umum - Umum
Articles 4 Documents
 1 
Search results for , issue "Vol 4 No 2 (2024)" : 4 Documents clear
Studi Literatur Penerapan Metodologi Penilaian Barang Milik Negara Berupa Aset Tak Berwujud Muhammad Fadli, Alif; Hutami, Rizka
Jurnal Acitya Ardana Vol 4 No 2 (2024)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v4i2.2703

Abstract

Indonesia possesses substantial amount of national assets, both tangible and intangible. According to the aduited Laporan BMN 2022, the value of intangible assets (before the accumulation of amortization) as of December 31, 2022, was IDR 61.347 trillion. Furthermore, these intangible assets have the potential to serve as a significant source of national income from non-tax revenue. Government valuers can play a role in managing these state-owned intangible assets, including valuation and analysis for commercialization purposes. However, a study on the valuation methodologies for various types of intangibles is necessary. This study employs a literature review method, drawing from books, scholarly articles, research reports, and journals. The conclusion of this study is that government valuers need to consider criteria for selecting valuation approaches based on the requirements of the approaches themselves and the characteristics of the intangibles being valued. Valuation approaches are chosen based on whether the intangibles have transaction data available in the market, the ability to generate future cash flows, or whether both of these factors cannot be identified. Government valuers must also pay attention to the characteristics of software, patents and copyrights, licenses and franchises, research/valuation outcomes, and other intangible assets.
Analisis Analisis Penentuan Nilai Pasar Wajar Saham: Studi Kasus Right Issue PT Bank Mayapada Internasional Tbk. Saputro, Diky
Jurnal Acitya Ardana Vol 4 No 2 (2024)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v4i2.2815

Abstract

The purpose of this study is to analyze the fair value of PT Bank Mayapada Internasional Tbk (MAYA) shares that conduct corporate action Limited Public Offering XII or right issue which can be used by investors as a reference for making investment decisions. The main data used in this study are financial statement data published by the company on the Indonesia Stock Exchange website. While the supporting data used is macroeconomic and financial data on the banking industry obtained from the Central Statistics Agency (BPS), Bank Indonesia, and Damodaran. Fair value analysis uses the Discounted Cash Flow valuation method and the Guideline Publicly Traded Company. The results of this study found that the fair value of MAYA shares when the right issue was held was IDR 3,026. The exercise price of the rights issue is IDR 2,200 and the market price is IDR 9,100, so there is an opportunity for the difference between the exercise price and fair value with a potential increase of 37.5%. While the market price and fair value there is a difference with a potential decrease of 66.7%.
Reverse Mortgage sebagai Solusi Masalah Keuangan Lansia di Indonesia Refleksi dari Negara Lain Rahmadani, Sofyan Nur Rifai
Jurnal Acitya Ardana Vol 4 No 2 (2024)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v4i2.3142

Abstract

Kemiskinan di kalangan lansia Indonesia menjadi tantangan serius, meskipun sebagian besar memiliki rumah sebagai aset utama. Reverse Mortgage, yang memungkinkan lansia mengonversi ekuitas rumah menjadi pendapatan tanpa kehilangan tempat tinggal, berpotensi menjadi solusi. Penelitian ini menggunakan metode scoping review untuk menganalisis praktik dan tantangan penerapan Reverse Mortgage di Amerika Serikat, China, Inggris, India, dan Korea Selatan. Hasil menunjukkan bahwa dukungan pemerintah, regulasi kuat, dan edukasi publik menjadi kunci keberhasilan. Bagi Indonesia, rekomendasi mencakup uji coba program, desain produk sesuai budaya, dan mitigasi risiko. Skema ini berpotensi meningkatkan kesejahteraan lansia secara berkelanjutan.
Optimalisasi APBN untuk Mewujudkan Green Economy Widuri, Mafina Ica; Setiawan, Rondang Pratama; Ramadhani, Sophia Putri
Jurnal Acitya Ardana Vol 4 No 2 (2024)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis mengenai optimalisasi APBN dalam rangka mewujudkan Green Economy di antaranya melalui pengenaan pajak karbon, penerapan pajak plastik, regulasi green banking, pembentukan BUMN di sektor lingkungan, dan insentif pajak. Penelitian ini menggunakan metode scoping review dengan teknik pengumpulan data sekunder melalui dokumentasi literatur yang relevan dengan topik pembahasan. Hasil penelitian mengungkapkan bahwa APBN dapat digunakan sebagai instrumen pengendalian lingkungan dalam rangka mendukung program kebijakan ekonomi hijau di antaranya melalui penggalian potensi pajak karbon dan pajak plastik untuk meningkatkan penerimaan negara, pembentukan BUMN di sektor lingkungan, penerapan mekanisme green banking, hingga insentif pajak. Implikasi praktis dari penelitian dapat memberikan gambaran kebijakan yang mendukung kelestarian lingkungan.

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