PENILAIAN JALAN DI KABUPATEN LAMONGAN TAHUN 2014
| Main Authors: | , Girindra Octy Natari, , Eddy Junarsin, M.B.A., Ph.D. |
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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/130863/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71296 |
Daftar Isi:
- This research aims to determine the fair value over the assets value of the road on a road of Basuki Rachmad street, Kusuma Bangsa street, Veteran street, Sumargo street and Pahlawan street in Lamongan Regency. This research is important because records of the road assets value on financial report balance sheet in local government are still based on acquisition price when the transaction happened so it has not reflected current conditions yet. This happens because assets value of the road always become subject of appreciation or increase every year because the value of the land in which the road is constructed has been increasing. Fair value estimation of roads in Basuki Rachmad street, Kusuma Bangsa street, Veteran street, Sumargo street, and Pahlawan street uses Depreciated Replacement Cost (DRC) or replacement cost of depreciating method. The first step of this method is calculating replacement cost of the building (reproduction cost new) and then reduced by depreciation that occurred on road construction and added to the value of the land that have been used. The amount of the value of buildings that have been depreciated and land values is an indication of the subject property value. Reproduction construction cost is calculated by using survey of quantity method. The methods for calculating depreciation is detailed visible method. The value of the land is estimated by utilizing the sales comparison approach. Results of analysis showed that road evaluations using DRC method on the road of Basuki Rachmad street, Kusuma Bangsa street, Veteran street, Sumargo street, and Pahlawan street in February 2014 is 253.485.105.262 rupiahs (two hundred and fifty-three million four hundred eighty-five million one hundred and five thousand two hundred and sixty-two cents). This results can at least help Public Works Department Bina Marga in Lamongan to compile the initial balance sheet of financial statements. Keywords: Road valuations, special properties, public assets, DRC, balance sheet.