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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN) Ilomata International Journal of Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Ilmu Manajemen & Ekonomika Jurnal Manajemen Aset dan Penilaian Jurnal Nusantara Mengabdi Optimum: Jurnal Ekonomi dan Pembangunan
Edy Riyanto
Politeknik Keuangan Negara STAN, Tangerang Selatan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EKSISTENSI BARANG MILIK NEGARA BERUPA GEDUNG PERKANTORAN DI KAWASAN KOMERSIAL: STUDI KASUS DI KAWASAN CBD SUDIRMAN-THAMRIN JAKARTA Riyanto, Edy; Purnomo, Budi
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i1.603

Abstract

Property values in the Sudirman-Thamrin CBD area generally have a higher value compared to property values outside the CBD area, so the decision to build a building in the CBD area needs to consider the level of productivity, especially in financial terms. The Minister of Finance as the State General Treasurer (BUN) feels it is necessary to conduct an analysis of the productivity level of government buildings in the CBD area as material for making policy on State Property in the future. In this analysis, a comparison of the level of productivity from the financial side is presented between 6 (six) government-owned office buildings and 10 (ten) private-owned office buildings. The analysis shows that the government office building from the financial side has a low level of productivity compared to private office buildings located in the Thamrin-Sudirman CBD area. 
FAKTOR – FAKTOR YANG MEMPENGARUHI PENENTUAN NILAI SEWA PROPERTI UNTUK PENEMPATAN MESIN ANJUNGAN TUNAI MANDIRI (ATM) Riyanto, Edy
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.785

Abstract

One root of the problem that resulted in the unsuccessful implementation of BMN leases for the placement of ATM is the accuracy and accountability of the value generated by the Appraiser. Therefore the purpose of this study is to identify the factors that may influence the value of rental properties for the placement of ATM. This study uses quantitative methods, the four main variabels analyzed are the rental period, the distance of the property to the shopping center, population density, population. The results showed that the rental period had a positive effect on the value of the rental property, the distance of the property to the shopping center had a negative effect, the number of residents had a negative effect and population density did not affect the value of the rental property. This study uses population data from 2 (two) state-owned banks in the province of DKI Jakarta, the models compiled do not represent the entire population. Besides that, the model formed does not take into account the difference factor of the banks that rent the property. Keyword: BMN, Utilization, Appraiser, Appraisal, Rent, ATM Permasalahan utama yang menjadi penyebab dari ketidak berhasilan pelaksanaan sewa BMN untuk penempatan mesin ATM adalah keakuratan “nilai” yang merupakan produk dari analisis Penilai. Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi nilai sewa properti untuk penempatan mesin ATM. Penelitian ini menggunakan metode kuantitatif, empat variabel utama yang di analisis adalah jangka waktu sewa, jarak properti ke pusat perbelanjaan, kepadatan penduduk, jumlah penduduk. Hasil penelitian ini menunjukkan bahwa Jangka waktu sewa berpengaruh positif terhadap nilai sewa properti, jarak properti ke pusat perbelanjaan berpengaruh negatif, jumlah penduduk berpengaruh negatif dan kepadatan penduduk tidak berpengaruh terhadap nilai sewa properti. penelitian ini menggunakan data populasi dari 2 (dua) perbankan BUMN di provinsi DKI Jakarta, model yang disusun belum mewakili seluruh populasi. Disamping itu model yang dibentuk tidak memperhitungkan faktor perbedaan pihak perbankan yang melakukan penyewaan properti tersebut.
PENENTUAN TINGKAT DISKONTO DALAM PENILAIAN HUTAN Edy Riyanto
JURNAL PAJAK INDONESIA Vol 2 No 2 (2018): Optimalisasi Penerimaan Negara IV
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v2i2.604

Abstract

Prinsip umum penilaian sumber daya alam (SDA) hutan adalah untuk memperkirakan nilai aset secara in situ dalam artian aset tersebut masih berada di alam dan belum dilakukan ekstraksi. Dalam penilaian sektor kehutanan, terdapat beberapa metode yang dapat digunakan, diantaranya yaitu metode comparable sales, metode capitalized income, metode replacement cost, dan metode lainnya (contohnya metode nilai sisa). Dalam penilaian dengan income appraisal, capitalized income method, atau income approach, isu yang sering menjadi kontroversi dalam metoda ini adalah discount rate yang mempengaruhi NPV yang diperoleh. Metode penentuan discount rate ini dapat di manfaatkan oleh Penilai untuk kepentingan penilaian perpajakan, aset pemerintah maupun swasta dan kepentingan lainnya yang relevan dengan harapan hasil penilaian yang dilakukan dapat menggambarkan kondisi yang sebenarnya dari suatu objek hutan.
Analisis Korelasi Dalam Menentukan Hubungan Antara Karakteristik Fisik, Aksesibilitas Dan Lingkungan Properti Dengan Harga Properti: Studi Pada Properti Residensial Di Sekitar Arboretum Silva Kota Pontianak Edy Riyanto; Adityawan Rizqi Nurdianto
Jurnal Manajemen Aset dan Penilai Vol. 1 No. 2 (2021)
Publisher : Lembaga Riset dan Pengembangan MAPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56960/jmap.v1i2.28

Abstract

Faktor yang memengaruhi harga properti antara lain, karakteristik fisik, karakteristik aksesibilitas dan karakteristik lingkungan suatu properti. Penelitian ini bertujuan untuk mengetahui hubungan (korelasi) antara karakteristik properti dimaksud dengan harga properti menggunakan analisis regresi dan korelasi Pearson. Selain itu, penelitian juga mencoba untuk mengetahui hubungan antara Arboretum Sylva sebagai salah satu ruang terbuka hijau (RTH) di kota Pontianak terhadap harga properti residensial disekitarnya. Hasil penelitian menujukkan hanya luas tanah dan luas bangunan (karakteristik fisik properti) yang secara signifikan berpengaruh dan memiliki korelasi yang kuat terhadap harga properti. Jarak dengan RTH tidak berpengaruh terhadap harga properti residensial.
Bagaimana Pengaruh Lokasi Rumah Sudut Terhadap Nilai Properti? Khofifah Nila Juliana; Edy Riyanto
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1S.1770

Abstract

Nilai rumah terbentuk dari kumpulan berbagai elemen, masing-masing elemen memiliki kontribusi nyata terhadap nilai secara keseluruhan. Salah satu elemen yang mempengaruhi nilai rumah adalah lokasi termasuk di dalamnya lokasi rumah yang berada di sudut atau di tengah kavling perumahan. Penelitian ini bertujuan untuk menganalisis preferensi masyarakat terhadap rumah sudut dan pengaruh rumah sudut terhadap nilai properti. Hasil penelitian menunjukkan bahwa masyarakat memberikan apresiasi positif atas posisi rumah sudut di banding dengan posisi rumah di tengah. Lokasi rumah sudut berpengaruh positif terhadap nilai properti secara keseluruhan.  Penelitian ini merupakan studi kuantitatif menggunakan data primer, pengumpulan data dilakukan melalui metode wawancara dan observasi langsung di lapangan.
Capacity Building Petugas Pendataan untuk Kepentingan Penetapan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Eri Wahyudi; Dhian Adhetiya Safitra; Aniek Juliarin; Kristian Agung Prasetyo; Adhipradana Prabu Swasito; Edy Riyanto; Teguh Warsito; Hanik Susilawati Muamarah
Jurnal Nusantara Mengabdi Vol. 2 No. 1 (2022): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.273 KB) | DOI: 10.35912/jnm.v2i1.769

Abstract

Tujuan (Purpose): This program aims to identify the skill needs of the Kulon Progo Regency and improve the competence of the Kulon Progo Regency data collection officer or appraisers. Metode (Method): The method used to achieve the goal is to carry out a capacity building program. At the beginning of the program, we conducted a pre-test to identify the level of understanding. Then we provide online materials and practices. At the end of the program, we held a post-test to evaluate the implementation of capacity building. We use the real object of Yogyakarta International Airport so that participants can directly discuss the actual situation on the field. Hasil (Results): From the post-test results, we can see an increase in the knowledge of the officers. However, we have identified several regulatory instruments that Kulon Progo Regency does not yet have. Kesimpulan (Conclusions): From the results of this capacity building activity, we know there is a need for a sustainable capacity building program with an actual tax object.
Peningkatan Kompetensi Pelaku UMKM dalam Penyusunan Laporan Keuangan dengan Aplikasi Si Apik Nugroho, Prayudi; Riyanto, Edy; Wirawan, Aditya
Journal Pemberdayaan Masyarakat Indonesia Vol 6 No 1 (2024): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.6.1.1-12

Abstract

Current development in number of MSMEs has not been matched by increase in quality of MSMEs, because some MSMEs still have problems recording and reporting financial transactions according to SAK, resulting in problems in applying for bank loans. Studies on several MSMEs in Tangsel show that problem occurs because of limited competence of MSME managers in field of financial accounting. To overcome this problem, community service activities were carried out by PKN STAN together with Bank Indonesia and Tangsel City Government, in form of socialization and training on the SIAPIK application, supported by visitations, assistance and consultations. This activity aims to make MSME managers able to understand and record financial transactions, to produce MSME financial reports in accordance with SAK with the help of SIAPIK application independently, and finally to be able to make economic decisions, especially regarding proposals for bank credit applications to improve and develop MSME businesses.
Peningkatan Kapasitas SDM Pengelola Keuangan pada Badan Usaha Milik Desa Nugroho, Prayudi; Riyanto, Edy; Haptari, Vissia Dewi
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.15-27

Abstract

Village-Owned Enterprises (BUMDESA) were established to manage village assets and other potential village-owned resources, in order to improve the welfare of village communities. BUMDESA's activities are currently growing rapidly, but on the other hand there are problems in recording and reporting BUMDESA's financial transactions according to Financial Accounting Standards (SAK). Studies on several BUMDESA in Mojokerto Regency, East Java Province, show that this problem occurs because of the limited accounting competence of BUMDESA personnel. Efforts to increase the capacity of BUMDESA's human resources (HR) are carried out through several activities such as socialization, visitation, mentoring, consulting, and accounting training as well as the introduction of BUMDESA financial accounting applications. The ultimate goal of this activity is that BUMDESA's human resources are able to understand accounting, and are able to independently apply the accounting process to BUMDESA's financial transactions in order to produce BUMDESA's financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).
An Experimental Study on Property Valuation Accuracy in Indonesia: A Government Valuers' Perspective Prasetyo, Kristian Agung; Riyanto, Edy; Warlan
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1635

Abstract

Market value estimated by property valuers is essential as it is used for various purposes both in public and private sectors. Hence, the accuracy of market value estimate is of paramount importance. However, valuation involves subjectivity, so it is bound to suffer from errors. This study is aimed at studying such errors. For this purpose, this study uses a market price of a parcel of land in the southern part of Jakarta. This particular area was chosen due to its significant number of property transactions compared to other regions in Jakarta. Government valuers at the Ministry of Finance were invited to provide their value estimate of that property. They were only allowed to use a pre-made worksheet provided by the researchers. This study shows the estimated market value is around 16.9% of the market price. Differences in rank, experience, or neighborhood knowledge have no significant relation to the accuracy of market value estimate. Most participants can demonstrate that their market value estimates are relatively similar, showing low variation between valuers.
Feedback, Performance, and Accountability: A Quantitative Study of Government Valuers in Non-Ministry of Finance Institutions Riyanto, Edy; Nurbiyanto; Murwanto, Nugroho Yoni
Ilomata International Journal of Social Science Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i3.1796

Abstract

This study evaluates the effectiveness of the Government Functional Valuer Position outside the Ministry of Finance in supporting state asset management. Using a quantitative approach based on a Likert scale, this research analyzes key variables such as Key Performance Indicators (KPIs), Return on Investment (ROI), Feedback and Evaluation, Benchmarking, Productivity, and Job Satisfaction. Data was collected through questionnaires distributed to valuers and related stakeholders in regional government agencies. The results show that Feedback and Evaluation have a significant impact on Productivity (r = 0.942), emphasizing the importance of feedback mechanisms in optimizing valuer performance. Additionally, Benchmarking is closely related to Job Satisfaction (r = 0.923), indicating that implementing global standards contributes to improved motivation and work quality. However, the KPI and ROI variables, while conceptually relevant, do not show a statistically significant impact on Productivity. This study recommends strengthening feedback systems, adopting best practices through benchmarking, and enhancing training programs to improve valuers' technical competencies. These policy implementations are expected to improve efficiency and accountability in managing state assets.
Co-Authors Adhipradana Prabu Swasito Aditya Wirawan, Aditya Adityawan Rizqi Nurdianto Alfianyah, Imanishi Dwi Aniek Juliarin Budi Purnomo Dhian Adhetiya Safitra Eri Wahyudi Hanik Susilawati Muamarah Khofifah Nila Juliana Kristian Agung Prasetyo Kristian Agung Prasetyo, Kristian Agung Murwanto, Nugroho Yoni Nurbiyanto Prayudi Nugroho, Prayudi Teguh Warsito Vissia Dewi Haptari, Vissia Dewi Warlan