E-JURNAL AKUNTANSI
Vol 35 No 2 (2025)

Kendala Penerapan Skema Sewa Pada Pengadaan Tanah dalam Investasi Pembangunan Jalan Tol

Dewi Kartika (Faculty of Economics and Business, University of Indonesia, Indonesia)
Elvia R. Shauki (Faculty of Economics and Business, University of Indonesia, Indonesia)



Article Info

Publish Date
04 Dec 2024

Abstract

This study aims to determine the constraints faced by the Government of Indonesia in implementing the lease scheme in the land acquisition process in the context of implementing investment in the construction of the Yogyakarta-Bawen toll road. The data used are primary data derived from semi-structured interviews with the Directorate General of Highways of the Ministry of Public Works and Public Housing (PUPR) and secondary data in the form of supporting documents. The data were analyzed using content analysis. The main results show that the constraints faced in the implementation of the lease scheme are the need for a process and time to negotiate towards a lease scheme agreement, the level of financial capability of the Toll Road Business Entity to pay rent, and the absence of regulations governing land leasing for development for the public interest. This study also uses the theory of equality where in this case, with the challenges faced, the lease scheme will be applied in a specific case and cannot be applied generally. Keywords: Lease; Investment; Toll Road.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...