ALDIANSYAH, ARYA RIZKY (2022) Penilaian Bangunan Usaha Menggunakan Pendekatan Pendapatan (Studi Kasus: Penilaian atas Kafe Pijar di Semarang). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penilaian merupakan suatu kegiatan memberikan perkiraan dan opini atas nilai ekonomis suatu objek penilaian pada saat tertentu sesuai dengan ketentuan. Salah satu objek penilaian yaitu real estate. Real estate adalah tanah dan segala benda yang merupakan bagian alamiah dari tanah tersebut. Real estate sendiri terbagi menjadi dua kategori, yaitu residensial dan komersial (bangunan usaha). Dalam melakukan penilaian, nilai pasar adalah jenis nilai yang paling umum digunakan. Nilai Wajar adalah estimasi harga yang akan diterima dari penjualan aset atau dibayarkan untuk penyelesaian kewajiban antara pelaku pasar yang memahami dan berkeinginan untuk melakukan transaksi wajar pada tanggal Penilaian. Dalam melakukan suatu penilaian selalu menggunakan pendekatan penilaian yang sesuai dengan objek penilaian. Pendekatan penilaian merupakan landasan proses penilaian dilengkapi dengan metode penilaian dari masing-masing pendekatan yang digunakan. Dalam penilaian properti terdapat tiga pendekatan yang digunakan didalam proses penilaian yakni Pendekatan Pasar, Pendekatan Pendapatan dan Pendekatan Biaya. Dalam melakukan penilaian berupa properti komersial yang memiliki aktivitas sewa menyewa, maka pendekatan pendapatan merupakan pendekatan penilaian yang paling relevan. Pendekatan pendapatan merupakan pendekatan yang menghasilkan indikasi nilai dengan mengubah arus kas di masa yang akan datang (future value) ke Nilai kini (present value). Hasil dari penilaian properti komersial berupa kafe dapat dikatakan wajar karena tarif sewa bangunan usaha ini dibawah tarif sewa pasar./ Valuation is an activity to provide estimates and opinions on the economic value of an object of assessment at a certain time in accordance with the provisions. One of the objects of assessment is real estate. Real estate is land and everything that is a natural part of the land. Real estate itself is divided into two categories, namely residential and commercial (business buildings). In conducting valuations, market value is the most commonly used type of value. Fair Value is the estimated price that will be received from the sale of assets or paid for settlement of obligations between market participants who understand and are willing to enter into a fair transaction on the Valuation date. In conducting an assessment, always use an assessment approach that is in accordance with the object of the assessment. The assessment approach is the basis of the assessment process, complemented by the assessment method of each approach used. In property valuation, there are three approaches used in the appraisal process, namely the Market Approach, Revenue Approach and Cost Approach. In conducting an appraisal in the form of a commercial property that has rental activities, the income approach is the most relevant valuation approach. The income approach is an approach that produces an indication of value by converting future cash flows (future value) to present value (present value). The results of the assessment of commercial properties in the form of cafes can be said to be reasonable because the rental rates for these business buildings are below the market rental rates.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Real estate, Penilaian, Properti Komersial, Tarif Sewa, Nilai Wajar, Real estate, Valuation, Commercial Property, Rent Rates, Fair Value. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 333 Economic of Land and Energy > 333.332 Value and Price of Land PKN STAN Subject Area > Penilaian Aset dan Properti |
| Divisions: | 63421 Diploma III PBB/Penilai |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 17 Feb 2023 04:01 |
| Last Modified: | 17 Feb 2023 04:01 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/951 |
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