Use of Cost-Benefit Analysis in Capital Budgeting Optimization in Public Sector

As a public servant, the government has obligations and responsibilities to use every available resource effectively and efficiently. Therefore, using a capital budget is necessary to measure the extent to which the costs incurred can support the expected outputs and results. One of the methods that can be chosen in applying capital budgeting in the public sector is Cost-Benefit Analysis. This method will measure whether the results (benefits) obtained exceed the resources (costs) incurred. This paper aims to identify the use of the Cost-Benefit Analysis method in the public sector and the optimization of capital budgeting through its use. The results of the study indicate that there are several government programs and activities that apply the Cost-Benefit Analysis method in their implementation. Furthermore, it was also found that optimization resulted from implementing capital budgeting in the public sector

THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS

Diseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health