Penilaian aset publik khusus (Community Asset) :: Studi kasus Masjid "Al Muhtadin" di Kabupaten Sukoharjo Propinsi Jawa Tengah tahun 2007

EKAWATI, Endah, Dra. Wahyu Hidayati, M.Si

2007 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengestimasi nilai masjid dengan menggunakan pendekatan penilaian biaya, pendekatan penilaian biaya pengganti terdepresiasi dan estimasi nilai dengan menggunakan metode nilai guna properti berdasarkan data kunjungan (traveling cost) kemudian membandingkan metode penilaian yang tepat dalam menilai masjid/aset publik khusus tersebut (community asset). Studi penilaian masjid dilakukan di Kabupaten Sukoharjo. Pemilihan sampel penelitian dilakukan dengan sampel stratifikasi (Stratified sampling), diambil sebanyak 100 orang yang terbagi menjadi 4 kelompok. Kemudian untuk pendekatan penilaian aset publik khusus (community asset) yang akan dianalisis dibatasi pada pendekatan biaya (Cost Approach), pendekatan biaya pengganti terdepresiasi (Depreciated Replacement Cost) dan Pendekatan penilaian dengan metode biaya kunjungan (travel cost method). Hasil penelitian menunjukkan bahwa Pendekatan penilaian biaya (Cost Approach) dapat digunakan untuk estimasi nilai masjid (community asset) dengan tujuan laporan keuangan, dan basis nilai bukan nilai pasar karena merupakan kategori aset khusus. Pendekatan penilaian biaya pengganti terdepresiasi (Depreciated Replacement Cost) dapat digunakan untuk estimasi nilai masjid (community asset) yang merupakan fasilitas pelengkap (bagian dari sarana dan prasarana) suatu unit properti dengan tujuan laporan keuangan, dan basis nilai bukan nilai pasar. Metode biaya kunjungan (Travel Cost Method) lebih sesuai digunakan untuk estimasi nilai masjid (community asset) yang bertujuan mendefinisikan dan mengkuantifikasikan tingkat kegunaan masjid. Nilai kegunaan/manfaat yang tercermin dari banyaknya kunjungan dapat digunakan untuk optimalisasi nilai masjid (community asset).

This research aim to estimate mosque value by using approach of assessment of expense, approach of assessment of expense substitution of estimation and depreciation assess by using value method utilize property pursuant to visit data (cost traveling) ,then compare correct assessment method in assessing mosque/special public asset (asset community). Study Assessment of Mosque conducted by Sub-Province of Sukoharjo. Election of research sampel conducted with stratification sampel (Sampling Stratified), taken counted 100 divided people become 4 group. Then for the approach of assessment of special public asset (asset community) to be analysed to be limited Approach Of Expense (Cost Approach, Approach Of Expense Substitution Of Terdepresiasi (Depreciated Replacement Cost) and Approach of assessment with method is expense of visit ( method cost travel). Research result indicate that Approach Of Assessment Of Expense (Cost Approach) can be used for estimation assess Mosque (asset community) with a purpose to financial statement, and bases assess not Value Market because is Special Asset category . Approach Of Assessment Of Expense Substitution Of Depreciated (Depreciated Replacement Cost) can be used for estimation assess Mosque (asset community) is complement facility (part of facilities and basic facilities) an unit of properti with a purpose to financial statement, and bases assess Not Value Market. Method of Expense (Travel Cost Method) more is according to used for estimation assess Mosque (asset community) with aim to define and isn't it mount usefulness of mosque. Usefulness value / benefit which is mirror from to the number of visits can be used for optimalisation assess Mosque (asset community) .

Kata Kunci : Manajemen Aset,Penilaian,Community Asset, approach of assessment, asset community, mosque