PENILAIAN PROPERTI PERKEBUNAN KARET: METODE PENDEKATAN PENDAPATAN DAN PENDEKATAN DATA PASAR PADA PT. PERKEBUNAN NUSANTARA VII WILAYAH BANGUNREJO PALEMBANG
| Main Authors: | , DYAH PUSPITASARI, , Prof. Dr. Catur Sugiyanto, M.A. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/130013/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70423 |
Daftar Isi:
- This research is an application of the concept of asset management, which has been done in PT Perkebunan Nusantara VII (Persero) Palembang. PT Perkebunan Nusantara VII (Persero) is one of state-owned enterprises in the Indonesian plantation sector Badan Badan Usaha Milik Negara (BUMN) Sektor Perkebunan Indonesia. The Estate Companies (Perseroan) headquartered in Bandar Lampung, Lampung province. PTPN VII (Persero) is an incorporation of PT Perkebunan X (Persero), PT Perkebunan XXXI (Persero), Proyek Pengembangan (Development Project) PT Perkebunan XI (Persero), in Lahat regency and Proyek Pengembangan (Development Project) PT Perkebunan XXIII (Persero) in Bengkulu province. The objection of this research is to determine the value of rubber plantation owned by PT Perkebunan Nusantara VII by using an income approach namely discounted cash flow/DCF Method and market approach and also to determine reconciliation value from market approach value and income approach value. Factors that influence agriculture property value are including land ownership rights, location, land area/property area, type of soil, climate, type of planted commodity, age of commodity, commodity production, production cost and commodity prices at the time of assessment. Analysis instruments used by three approaches that are comparison approach, cost approach, and income approach. Methods market data approach or sales comparison is valuation method done by comparing subject property with those of comparable properties with known characteristics and values. Data used in this research is secondary data, data about operational report and financial statement in PTPN 7. Data used acquired directly from operational report and financial statement PTPN 7 Tebenan that is engaged in planting of rubber plantation. Apart from operational report and financial statement�s data, data about PTPN 7 Tebenan�s profile was also used as enrichment in this study. In addition to using cash flow, asset assessment in PTPN 7 Tebenan also tested by using calculation based on income. Income calculation, like on cash flow, was also examined by the interest rate during the year. Based on income value in PTPN 7 Tebenan, the result showed that the total asset value of PTPN 7 Tebenan is Rp470.600 million or Rp470,6 billion. This value is so much different compared with the value of asset calculation based on market approach and DCF method with cash flow. This Contrast is in consequence of calculation based on income whose the value has not been reduced by the expenditure will be much greater than the cash flow that occurs at PTPN 7 Tebenan. Keywords: income, comparison approach, cost approach, income approach and method of market data approach