ANALISIS VALUASI ASET VIRTUAL DALAM GAME MOBILE LEGEND - Andi Ridwan Maulana; Ilsa Haruti Suryandari; Agustinus Tri Kristanto (Fakultas Bisnis Universitas Kristen Duta Wacana, 2024)
ABSTRACT The development of online games has become increasingly rapid lately. This dramatically changed the world of digital entertainment. The increase in the use and trading of gaming accounts is one of the most obvious trends in the online gaming sector. Game accounts have Virtual assets, such as characters, skins, weapons and in-game items, have become an important component of the gaming experience. This research seeks to explore the value-forming components and valuation methods of Mobile Legend accounts. This research is descriptive qualitative research. The research object is the Mobile Legend: Bang Bang game account. This research was conducted on the Mobile Legend game application from September to October 2023. Data collection techniques were carried out using literature studies to explore asset valuation methods used for virtual assets. Furthermore, data is collected from game applications, game marketplace websites, and social media. The research results show that there are 10 components that make up the price of a Mobile Legend account, including Rank & level, Emblem, Heroes, Skin, Effects, Battle points, Diamonds, Win Rate & Kill, Death, Assist, Account Age and History and other attributes. Meanwhile, the valuation method commonly used is the market-based approach. The cost-based approach method cannot be used in asset valuation due to the complex cost components and the most feasible calculation using this method is to use a combination of top up and opportunity cost calculations from players. Keywords: Virtual, Asset, Valuation, Mobile Legend. ABSTRAK Perkembangan game online semakin pesat akhir-akhir ini. Ini secara dramatis mengubah dunia hiburan digital. Peningkatan penggunaan dan perdagangan akun game adalah salah satu tren paling nyata di sektor game online. Akun game memilki Aset virtual, seperti karakter, skin, senjata, dan item in-game, telah menjadi komponen penting dalam pengalaman bermain game. Penelitian ini berusaha mengeksplorasi terhadap komponen pembentuk nilai dan metode valuasi akun Mobile Legend. Penelitian ini merupakan penelitian kualitatif deskriptif. Obyek penelitian adalah akun game Mobile Legend: Bang Bang. Penelitian ini dilakukan pada aplikasi game Mobile Legend selama bulan September hingga Oktober 2023. Teknik pengumpulan data dilakukan dengan studi pustaka untuk menelusuri metode-metode valuasi aset yang digunakan untuk aset virtual. Selanjutnya data dikumpulkan dari aplikasi game, website marketplace game, dan media sosial. Hasil penelitian menunjukkan terdapat 10 komponen pembentuk harga akun Mobile Legend, diantaranya Rank & level, Emblem, Heroes, Skin, Efek, Battle poins, Diamonds, Win Rate & Kill, Death, Assist, Account Age and History serta atribut lain. Sementara itu, metode valuasi yang umum digunakan adalah market-based approach. Metode cost-based approach belum dapat digunakan dalam valuasi aset disebabkan oleh komponen-komponen penyusun biaya yang kompleks dan perhitungan yang paling memungkinkan dilakukan dengan metode ini adalah dengan menggunakan kombinasi perhitungan top up dan opportunity cost dari pemain. Kata kunci: Virtual, Aset, Valuasi, Mobile Legend.