Analisis Pemanfaatan Sewa Barang Milik Negara untuk Menentukan Nilai Wajar atas Sewa Gedung (Studi Kasus: Penilaian Sewa Gedung Auditorium Milik LPP RRI Medan Tahun 2007-2026)

SITANGGANG, REZKY MILENIA (2022) Analisis Pemanfaatan Sewa Barang Milik Negara untuk Menentukan Nilai Wajar atas Sewa Gedung (Studi Kasus: Penilaian Sewa Gedung Auditorium Milik LPP RRI Medan Tahun 2007-2026). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan dari penelitian ini adalah menentukan kisaran nilai wajar atas sewa Gedung Auditorium milik LPP RRI Medan sebagai upaya mengoptimalkan pemanfaatan Barang Milik Negara. Selain itu, dilakukan analisis terhadap perbedaan nilai wajar atas sewa auditorium pada empat periode yaitu periode 2007-2011, periode 2012-2016, periode 2017-2021, dan periode 2022-2026. Penelitian ini menggunakan metode penelitian lapangan dan metode penelitian kepustakaan serta pendekatan yang digunakan adalah pendekatan data pasar. Metode penelitian lapangan dilakukan dengan melakukan observasi, dokumentasi, dan wawancara terhadap pihak objek penilaian yaitu Gedung Auditorium LPP RRI Medan dan pihak objek pembanding yang disewakan di sekitarnya. Sementara itu, penelitian kepustakaan adalah metode yang dilakukan dengan cara membaca berbagai sumber bacaan seperti jurnal, peraturan perundang-undangan, buku, artikel, internet, dan sebagainya. Hasil penelitian yang dilakukan terhadap Gedung Auditorium LPP RRI Medan menunjukkan bahwa nilai wajar atas sewa pada empat periode mengalami peningkatan. Nilai wajar atas sewa untuk periode 2007-2011 adalah sebesar Rp2.036.000, periode 2012-2016 sebesar Rp3.144.000, periode 2017-2021 sebesar Rp4.091.000, dan periode 2022-2026 sebesar Rp6.867.000. Tingkat growth tertinggi berada di periode 2017-2021 ke periode 2022-2026 dan tingkat growth terendah berada di periode 2012-2016 ke periode 2017-2021, serta rata-rata growth sebesar 50,8%. / The purpose of this study is to determine the fair value range for the lease of the Auditorium Building belonging to LPP RRI Medan as an effort to optimize the use of State Property. In addition, an analysis is carried out on the difference in fair value of auditorium rentals in four periods, namely the period 2007-2011, the period 2012-2016, the period 2017-2021, and the period 2022-2026. This study uses field research methods and library research methods and the approach used is the market data approach. The field research method is carried out by conducting observation, documentation, and interviewing with the management of the LPP RRI Medan Auditorium Building and the comparison object that is rented out in the vicinity. Meanwhile, library research is a method carried out by reading various reading sources such as journals, laws and regulations, books, articles, internet, and so on. The results of the research conducted on the LPP RRI Medan Auditorium Building showed that the fair value of the rent in the four periods had increased. The fair value of the lease for the period 2007-2011 is Rp2.036.000, for the period 2012-2016 is Rp3.144.000, for the period 2017-2021 is Rp4.091.000, and for the period 2022-2026 is Rp6.867.000. The highest growth was in the period 2017-2021 to the period 2022-2026 and the lowest growth rate was in the period 2012-2016 to the period 2017-2021, and the average growth was 50.8%.

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