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Difa, Farach
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Rental Value of a Local Government Asset Using Asymmetric Valuation Dwiputri, Inayati Nuraini; Difa, Farach; Makhfatih, Akhmad; Khasanah, Uswatun
International Research Journal of Business Studies Vol. 12 No. 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.1.31-39

Abstract

This study tried to identified the market and the rental value of Grha Z as one of the local assets in Province A. This study used cost approach and income approach in valuation to obtain rental value and Net Present Value (NPV) of the building, the construction cost of a new Grha Z building, management office, home generator and warehouse. Because of the limited information, this study valuate the asset asymmetrically. The result of the calculation produces the value of assets, taxable value assets as the basis for calculating the value of the rental assets according to Minister of Finance (MoF) Regulation 33/2012. The results showed that the rental value of local assets such as land and buildings in the area Grha Z can be increased by Regulation of Indonesian MoF Number 33/2012. It can be used as a material consideration in the improvement of regional asset rental agreement.
Co-Authors Inayati Nuraini Dwiputri Makhfatih, Akhmad Sembiring, Rinawati