MENENTUKAN NILAI PASAR MEREK DAGANG SEMEN TIGA RODA MILIK PT INDOCEMENT TUNGGAL PRAKARSA Tbk. TAHUN 2012

Dudung Hamidi, S.P., Bapak Dr. Muhammad Edhi Purnawan, M.A

2012 | Tesis | S2 Magister Ek.Pembangunan

Trade marks is one of intangible asset of company which gives contribution in the progress of business in a company. The asset is usually not recorded in financial statement of company, therefore it can’t be known its value. Consedering function of trade mark in business companies especially to give income increasing and decreasing marketing and distribution cost in company therefore to be done valuation. The valuation is done to get value of company trade marks therefore company wealth is also knowable According the valuation would give benefit to companies in the case of performance enhanced, give information to shareholder inrelation of company wealth and as guide by companies to corporate action like sale and purchasing, lease, establish new company and others corporate action interest. In the consideration, author has researched trade mark value of cement product of Tiga Roda on behalf PT Indocement Tunggal Prakarsa Tbk is a company that activities in cement production and distribution is supported by capacity factory an amount 18,6 million cement per year. Approach is used to get the market value of trade mark of semen Tiga Roda is income based approach with two of methods that is relief from royalty method and excess earning method. Base on reconciliation of the methods with each portions amount 60 percent for relief from royalty method dan 40 percent for excess earning method is get market value of cement product trade mark of Tiga Roda owned by PT Indocement Tunggal Prakarsa Tbk is amount Rp753.368.311.000,-.

Trade marks is one of intangible asset of company which gives contribution in the progress of business in a company. The asset is usually not recorded in financial statement of company, therefore it can’t be known its value. Consedering function of trade mark in business companies especially to give income increasing and decreasing marketing and distribution cost in company therefore to be done valuation. The valuation is done to get value of company trade marks therefore company wealth is also knowable According the valuation would give benefit to companies in the case of performance enhanced, give information to shareholder inrelation of company wealth and as guide by companies to corporate action like sale and purchasing, lease, establish new company and others corporate action interest. In the consideration, author has researched trade mark value of cement product of Tiga Roda on behalf PT Indocement Tunggal Prakarsa Tbk is a company that activities in cement production and distribution is supported by capacity factory an amount 18,6 million cement per year. Approach is used to get the market value of trade mark of semen Tiga Roda is income based approach with two of methods that is relief from royalty method and excess earning method. Base on reconciliation of the methods with each portions amount 60 percent for relief from royalty method dan 40 percent for excess earning method is get market value of cement product trade mark of Tiga Roda owned by PT Indocement Tunggal Prakarsa Tbk is amount Rp753.368.311.000,-.

Kata Kunci : merek dagang, aset tidak berwujud, income based approach, relief from royalty method, excess earning method, nilai pasar