Mathematics is the basic foundation for other sciences. Equation is a mathematical model that can describe real-life problems, one of which is estimating non-tax state revenues in the coming year. Non-State Revenue (penerimaan negara bukan pajak, PNBP) is the scope of state finances which is equipped with the State Assets and Auction Service Office (kantor pelayanan keuangan negara dan lelang, KPKNL) which must be reported on the realization of PNBP that will be deposited into the state treasury. Such situation happens because expenditures in each government agency will be available and increase every year by the government. Therefore, direktorat jenderal keuangan negara (DJKN) have to be more optimal in the management of the PNBP. This study aims to determine the results of the best estimates and exponential models in estimating non-tax state income at the KPKNL Bandung, Indonesia, in year of 2017 and 2018. This research includes descriptive research using a qualitative approach. The results show that the calculation using the exponential 4th model is the best model for estimating PNBP such that the estimated PNBP results in 2017 is Rp. 574,775,677 and in 2018 is Rp. 798,022,691.

Abstract. Multiple Criteria Decision Making (MCDM) is an operational approach for selecting the best alternative by involving several criteria among many potential alternatives. One of MCDM problem is the selection of exemplary students which must be done properly and objectively. One of the methods to use is the preferences selection index (PSI). The PSI concept does not require weight importance of the criteria, which makes PSI is well constructed in its algorithm. The results showed the recommendation for 5 best alternatives for exemplary students at SMPN X with the highest preference scores 0.98949, 0.97755, 0.97659, 0.975165, and 0.97229. Abstrak. Multiple Criteria Decision Making (MCDM) adalah pendekatan operasi yang dapat digunakan dalam proses pengambilan keputusan pemilihan alternatif terbaik dengan melibatkan beberapa kriteria di antara sejumlah alternatif yang berpotensi. Salah satu masalah MCDM adalah dalam pemilihan siswa berprestasi yang harus dilakukan dengan tepat serta objektif. Hal tersebut agar siswa yang terpilih sesuai dengan proporsi kemampuan yang dimiliki sehingga dapat memberikan kontribusi dan tercapainya tujuan yang optimal. Salah satu metode yang digunakan ialah preferences selection index (PSI). Konsep PSI tidak membedakan bobot kepentingan kriteria sehingga PSI terkontruksi dengan baik dalam algoritmanya. Hasil penelitian menunjukkan bahwa perolehan alternatif terbaik siswa berprestasi SMPN X direkomendasikan sebanyak lima orang siswa dengan nilai preferensi tertinggi 0.98949, 0.97755, 0.97659, 0.975165, dan 0.97229.