PENENTUAN NILAI WAJAR ASET TETAP MILIK PEMERINTAH KABUPATEN LEMBATA GUNA PELAPORAN KEUANGAN TAHUN 2010 (Studi Kasus Aset Tetap Depot BBM)

• Main Authors: , Martinianus Mutlaing Giga, , Dr. Ertambang Nahartyo, M.Sc.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/90373/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53332
• Institution: Universitas Gadjah Mada

This research is purposed to ascertain the fair value of Permanent Asset Depot BBM of Lembata local government, which is used for 2010 financial report of Lembata Regency. Analysis tool which is used in this research is cost approach with DRC method. The data which are used in this research are picture of result working (as built drawing), land transaction data, and some other support data. The data then were analysis its� building cost with the new replacement cost using the real price through quantitative survey method, decreased depreciation price as physic decline, barrenness function, and external economic using straight line method, and then added soil value which is estimated by the direct selling comparison method. Based on the Depot BBM assessment, on 19th February 2011 was established the proper price of the asset 17,668,659,000.00 Rupiah.