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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik
Alif Muhammad Fadli
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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APA YANG DIBUTUHKAN PENILAI PEMERINTAH? SEBUAH ANALISIS KEBUTUHAN PELATIHAN DENGAN GAP ANALYSIS DAN IMPORTANCE-PERFORMANCE ANALYSIS Alif Muhammad Fadli
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12436

Abstract

Penilai Pemerintah merupakan salah satu sumber daya manusia dalam pengelolaan kekayaan negara. Perannya yang krusial menjadikan peningkatan kompetensi menjadi penting. Penelitian dilakukan untuk mengevaluasi kesenjangan kompetensi dan mencari solusi untuk meningkatkan kompetensi PFPP Ahli Pertama. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan skala likert untuk mendapatkan data kuantitatif. Data kesenjangan dan kinerja dibandingkan dan di-plot dalam matriks IPA. Hasil analisis menunjukkan terdapat gap kepentingan dan kinerja pada seluruh kompetensi teknis, dengan analisis pasar properti menjadi kompetensi paling prioritas untuk ditingkatkan. Hal ini menekankan perlunya analisis pasar properti sebagai diklat terpisah. Hasil dari penelitian ini dapat digunakan sebagai pertimbangan identifikasi kebutuhan pelatihan bagi PFPP Ahli Pertama.
Studi Literatur Penerapan Metodologi Penilaian Barang Milik Negara Berupa Aset Tak Berwujud Muhammad Fadli, Alif; Hutami, Rizka
Jurnal Acitya Ardana Vol 4 No 2 (2024)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v4i2.2703

Abstract

Indonesia possesses substantial amount of national assets, both tangible and intangible. According to the aduited Laporan BMN 2022, the value of intangible assets (before the accumulation of amortization) as of December 31, 2022, was IDR 61.347 trillion. Furthermore, these intangible assets have the potential to serve as a significant source of national income from non-tax revenue. Government valuers can play a role in managing these state-owned intangible assets, including valuation and analysis for commercialization purposes. However, a study on the valuation methodologies for various types of intangibles is necessary. This study employs a literature review method, drawing from books, scholarly articles, research reports, and journals. The conclusion of this study is that government valuers need to consider criteria for selecting valuation approaches based on the requirements of the approaches themselves and the characteristics of the intangibles being valued. Valuation approaches are chosen based on whether the intangibles have transaction data available in the market, the ability to generate future cash flows, or whether both of these factors cannot be identified. Government valuers must also pay attention to the characteristics of software, patents and copyrights, licenses and franchises, research/valuation outcomes, and other intangible assets.
Co-Authors Hutami, Rizka