Pemerintah siap memberikan tambahan gaji kepada pegawai negeri sipil (PNS) atau kini disebutaparatur sipil negara (ASN). Namun hanya PNS yang kreatif alias berkemampuan istimewa saja yang bisa mendapatkan bonus tersebut.
Mereka adalah abdi negara yang berjasa mendongkrak penerimaan negara bukan pajak (PNBP) royalti paten. Kebijakan pemberian insentif ini tertuang di Peraturan Menteri Keuangan (PMK) Nomor 72/PMK.02/2015 tentang Imbalan yang Berasal dari Penerimaan Negara Bukan Pajak Royalti Paten kepada Inventor. Beleid ini sudah berlaku sejak 6 April 2015.
Sesuai aturan itu, imbalan ini hanya diberikan kepada PNS yang memiliki invensi atau ide sebagai solusi permasalahan, baik berbentuk produk atau pengembangannya, ataupun berupa proses.
Namun, tidak semua invensi bisa mendapatkan bonus. Ada empat kriteria untuk mendapatkan insentif. Pertama, invensi sudah menjadi milik negara. Kedua, invensi telah dilisensikan. Ketiga, invensi telah menghasilkan PNBP royalti paten. Keempat, hasil PNBP royalti paten telah disetor ke kas negara.
Besaran imbalan tergantung dari jumlah PNBP paten yang disetor ke kas negara. Pemberian imbalan juga menggunakan formulasi perhitungan khusus, yakni perkalian dasar perhitungan imbalan (DPI) dengan tarif imbalan tertentu.
Tarif imbalan tertentu terdiri dari beberapa lapisan nilai PNBP royalti paten. Bagi lapisan nilai sampai dengan Rp 100 juta, memiliki tarif imbalan sebesar 40 persen.
Tarif imbalan untuk lapisan nilai lebih dari Rp 100 juta hingga Rp 500 juta sebesar 30 persen, Rp 500 juta – Rp 1 miliar Rp 20 persen, dan di atas Rp 1 miliar 10 persen.
Tidak hanya pemegang hak paten perorangan, imbalan juga diberikan kepada pemegang paten kelompok dengan porsi imbalan berbeda, tergantung jabatan dalam kelompok tersebut.
Bagi ketua tim, diberikan porsi 40 persen dari imbalan. Wakil ketua atau sekretaris tim, diberikan porsi 30 persen dari imbalan yang dibagi sama besar.
Sedangkan anggota tim, diberikan 30 persen dari imbalan yang dibagi sama besar.
Direktur Jenderal (Dirjen) Anggaran Kementerian Keuangan (Kemkeu) Askolani, bilang, pemberian bonus akan dilakukan oleh masing-masing kementerian/lembaga (K/L) tempat PNS tersebut bekerja.
“Di setiap K/L sudah ada anggarannya, tampaknya tidak besar karena baru dimulai tahun ini,” kata Askolani, tanpa merinci, Senin (20/4/2015).
Pemberian imbalan ini sebagai bentuk apresiasi dari pemerintah atas kinerja PNS.
Selain itu, cara ini diharapkan mendukung pencapaian target PNBP di APBN-P 2015 yang sebesar Rp 281,1 triliun.
Direktur Eksekutif Institute for Development of Economics and Finance (Indef) Enny Sri Hartati menilai, pemberian bonus ini akan menumbuhkan daya kreativitas dan produktivitas para PNS.
“Tanpa apresiasi yang lebih, PNS jadi malas,” kata Enny.
Padahal, PNS seharusnya bisa lebih kreatif dibandingkan pegawai swasta. Soalnya, dukungan bagi aparatur sipil negara dalam mengembangkan daya kreativitasnya relatif lebih kuat.
Pemerintah punya fasilitas yang lebih lengkap dan jaringan yang luas.
(Sumber : pemerintah.net )
History of the Indian Temple Building
Types of stone architecture. There are two types of stone architecture, Rock cut. Rock-cut architecture is made by carving into natural rock. Usually hewn into the sides of mountain ridges, rockcut structures are made by excavating rock until the desired forms are achieved.Stone built. The focus of this guidebook, stone-built architecture, on the other hand, involves assembling cut stone pieces to form a whole. Buddhism gets the ball rolling.
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The first stone architecture in India was rock cut and executed by Buddhist monks; prior to these structures, all architecture had been made of wood. The most impressive examples were rock-cut religious sanctuaries, excavated directly out of the basalt mountains lining the western edge of the Deccan Plateau, the elevated, v-shaped landmass that comprises most of the Indian peninsula. The caves at Ajanta - as well as those at nearby Bedsa, Bhaja, Karla, Kondane, Nashik, and Pitalkhora - were part of this initial wave of excavations.
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Inspiration for India's rock architecture Early Buddhist architecture was likely indirectly inspired by that of the Egyptians. The Egyptians were probably the first civilization in the world to construct stone architecture; they began with stone-built pyramids in the 27th century BCE (Djoser's Step Pyramid in Saqqara) and continued with rock-cut tombs in the 16th century BCE (Valley of the Kings in Luxor).
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At the same time, similar stone-built pyramids, called ziggurats, were being built not too far away in Mesopotamia (modern day Iran and Iraq); the earliest probably date from the late part of Sumeria's Early Dynastic period (2900-2350 BCE). The ziggurat pyramid design, however, was never transformed from stepped to smooth edged, as was the case in Egypt.
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- Egyptian and Mesopotamian forms and building practices were borrowed by the Persians, who embraced rock-cut architecture. In fact, the royal tombs of Darius (522 BCE to 486 BCE) and the rest of the Old Persian (Achaemenid) Empire were rock cut; they are located just outside of the ancient city of Persepolis in modern-day Iran. Most likely drawing on Persian precedent, India's earliest stone architects commenced building rock-cut architecture in the 3rd-2nd centuries BCE. These architects adapted Persian forms - infusing them with local design preferences derived from their existing wood-based architecture and introducing entirely new features to suit their unique religious practices - to create rock caves with an entirely new aesthetic.
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Why were the Buddhists the first to build in stone? It appears that the Buddhists just happened to have the support of rulers and rich merchants during the critical period in which Persian rock-cut architectural practices began to trickle into the subcontinent. Keep in mind, although the Buddhist faith was founded in India in the 6th century BCE, it did not gain widespread adoption until it received imperial sponsorship by the powerful Mauryan Emperor, Ashoka, who converted to Buddhism and ruled most of the Indian subcontinent from 269-232 BCE. The faith garnered subsequent momentum as a rising merchant class were attracted to Buddhism.
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