PENILAIAN ASET MILIK PERUSAHAAN DAERAH PROVINSI BALI DENGAN LAND DEVELOPMENT ANALYSIS (STUDI PADA LAHAN EKS BALITEX, DENPASAR

NI NYOMAN TRISTUSINI, Bayu Sutikno, S.E., M.S.M., Ph.D./Arvan Carlo Djohansjah, S.E., M.Si.

2016 | Tesis | S2 Ekonomika Pembangunan

In this study, researcher analyze Bali Province Local Company asset development which is ex-Balitex land on WR Supratman Street, Kesiman Kertalangu Village, East Denpasar District, Denpasar City, Bali Province. The aim of this study is to estimate the asset market value at the valuation date for the cooperation plan between Bali Province Local Company and investors who will develop a theme park on the land. Based on the theory, income approach with Land Development Analysis (LDA) method has been used to provide valuation with the confirmation of the land residual technique.Under the LDA method has been used land residual technique, the market value of the asset on December 31st 2015 is Rp116.838.178.954,00 or Rp5.498.267,00 per square meter or rounded to Rp5.500.000,00 per square meter./Pada penelitian ini, peneliti menganalisis pengembangan aset milik Perusahaan Daerah Provinsi Bali, yaitu lahan eks Balitex yang terletak di Jalan WR Supratman, Desa Kesiman Kertalangu, Kecamatan Denpasar Timur, Kota Denpasar, Provinsi Bali. Tujuan dari penelitian ini adalah mengestimasi nilai pasar dari aset tersebut pada tanggal penilaian untuk kepentingan rencana kerjasama antara Perusahaan Daerah Provinsi Bali dengan pihak investor yang akan mengembangkan theme park di atas lahan tersebut. Berdasarkan teori pendekatan yang digunakan dalam penilaian aset tersebut adalah pendekatan pendapatan (income approach) dengan metode Land Development Analysis (LDA) yang berkaitan dengan teknik penyisaan tanah (land residual technique). Penilaian aset tersebut dengan metode Land Development Analysis (LDA) dan menggunakan teknik penyisaan tanah (Land Residual Technique) menghasilkan nilai pasar tanah per tanggal 31 Desember 2015 sebesar Rp116.838.178.954,00 atau sebesar Rp5.498.267,00 per meter persegi yang dibulatkan menjadi Rp5.500.000,00/m2.

In this study, researcher analyze Bali Province Local Company asset development which is ex-Balitex land on WR Supratman Street, Kesiman Kertalangu Village, East Denpasar District, Denpasar City, Bali Province. The aim of this study is to estimate the asset market value at the valuation date for the cooperation plan between Bali Province Local Company and investors who will develop a theme park on the land. Based on the theory, income approach with Land Development Analysis (LDA) method has been used to provide valuation with the confirmation of the land residual technique.Under the LDA method has been used land residual technique, the market value of the asset on December 31st 2015 is Rp116.838.178.954,00 or Rp5.498.267,00 per square meter or rounded to Rp5.500.000,00 per square meter.

Kata Kunci : land development analysis, pendekatan pendapatan, penilaian, nilai pasar, Balitex, Denpasar, Bali./land development analysis, income approach, valuation, market value, Balitex, Denpasar, Bali.