Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Multidisiplin Sahombu
Aldarine Molidya
Nusa Cendana University
Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Estimated Land Lease Value Of Pt. Subasuka Go In Increasing Local Government Revenue (Pad) Kupang City (Case Study Pt Subasuka Go Pasir Panjang) Maria Damai; Aldarine Molidya; Rikhard T.Ch Bolang
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9192

Abstract

This study aims to determine the contribution of the fair rental value of regional assets in the form of land owned by the Kupang City Government which is leased to a private party, namely PT Subasuka Go, located in Pasir Panjang Village, Kelapa Lima District, Kupang City. In determining the market value of assets, the cost approach and market approach are used and the acquisition of fair rental rates with capitalization rate analysis using the riskfree rate and recapture rate. The results of this study obtained an estimate of the market value of assets consisting of land values using the market approach of IDR 44,426,760,000, while the estimated fair rental rate of assets is IDR 4,033,949,808 year and rent per day is IDR 11,051,917. By using the fair rental rates from this study, the estimated contribution to Regional Original Income (PAD) for the last five years is 2,01% of the revenue target calculated for 2020-2024. Keywords: Assets, Rental Value, Cost Approach, Market Approach, Regional Original Income (PAD)
Assessment of Equipment and Machinery Assets for the Purpose of Disposal in Certain Non-Vertical Work Units of Groundwater Raw Water of the Nusa Tenggara II River Basin Center, Kupang City Elda Rade Wadoe; Cicilia Apriliana Tungga; Maria Indriani Hewe Tiwu; Aldarine Molidya
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the fair value of equipment and machinery assets at the Specific Non-Vertical Groundwater Raw Water Work Unit (SATKER ATAB) of the Nusa Tenggara II River Basin Center in Kupang City as a basis for the asset write-off process. This study uses a quantitative descriptive approach with a case study design. Primary data were obtained through interviews and observations of the physical condition of the assets, while secondary data were obtained from inventory documents and financial reports. The sample consisted of seven units of heavy equipment including truck cranes, compressors, and earth drilling machines. Two valuation methods were used, namely the cost approach and the market approach in accordance with the 2022 Indonesian Valuation Standards (SPI) and PMK No. 111 / PMK.06 / 2016. The results showed that the fair value of severely damaged assets based on the cost approach was IDR 74,993,000 with a liquidation value of IDR 59,994,400. Meanwhile, the market approach resulted in a total value of IDR 163,307,352 with a liquidation value of IDR 130,645,881. The study concluded that the cost approach is more appropriate for scrap assets, while the market approach is more representative for assets that still have potential resale value. The results of this assessment can be used as a basis for setting auction limits and supporting an accountable asset disposal process.
Co-Authors Cicilia Apriliana Tungga Elda Rade Wadoe Maria Damai Maria Indriani Hewe Tiwu Rikhard T. Ch. Bolang