Analisis Highest and Best Use atas Aset Tetap Milik Pemerintah Kota Batam

Farhan Ramadhani Santoso, Nurbiyanto Nurbiyanto

Abstract


This study discusses and implements the Highest and Best Use (HBU) analysis method for a fixed asset that is under the management and ownership of the Batam City Government in the form of land and buildings that are not utilized at the Jodoh Traditional Main Market which is located on Jalan Duyung, Lubuk Baja District, Batam City. The HBU analysis in this study assumes the object as though vacant and analyzes four aspects which include legal aspects, physical aspects, financial aspects, and maximum productivity. The development alternative that is able to produce the highest increase in land value on the land, then the development alternative is chosen as an alternative development that has the highest level of optimization. According to HBU's analysis, the most profitable alternative for land development is as a commercial property with mixed use types including traditional markets, shop houses/ruko, and convenience stores/food courts with an increase in land value of 1.342% or to Rp. 20,248,791.32.-/m2.


Keywords


Highest and best use analysis, legal aspect, physical aspect, financial aspect, maximum productivity, asset optimization

Full Text:

PDF

References


Appraisal Institute. (2013). The Appraisal of Real Estate (14th ed.). Appraisal Institute.

Bodie, Z., Kane, A., & Marcus, A. J. (2018). Investments (Eleventh). McGraw-Hill Education.

Damodaran, A. (2021). Country default spreads and risk premiums. Pages. Stern. Nyu. Edu.

Fanning, S. F. (2014). Market Analysis for Real Estate. In The Appraisal Institue (Second Edi).

Gallo, A. (2014). A Refresher on Net Present Value. Harvard Business Review. Harvard Business Review, 19, 1–6.

Harjanto, B., & Hidayati, W. (2014). Konsep Dasar Penilaian Properti. BPFE: Yogyakarta.

Harjono, D. K. (2016). Hukum Properti. Pusat Pengembangan Hukum dan Bisnis Indonesia.

Juwana, J. S. (2005). Panduan Sistem Bangunan Tinggi untuk Arsitek dan Praktisi Bangunan.

KPK. (2019). Di Kepri, KPK Evaluasi Penyelesaian Konflik Kepemilikan Aset. https://www.kpk.go.id/id/berita/berita-kpk/1085-di-kepri-kpk-evaluasi-penyelesaian-konflik-kepemilikan-aset

KPSPI, K. P. S. P. (2018). Masyarakat Profesi Penilai Indonesia. Jakarta.

Munizzo, M. A., & Musial, L. V. (2010). General market analysis and highest and best use. Cengage Learning.

Nazir, M. (2003). Metode Penelitian. Ghalia Indah.

Prawoto, A. (2015). Teori & Praktek Penilaian Properti Edisi Ketiga. Yogyakarta: BPFE.

Risalah, D. . (2020). KPK soroti pengelolaan aset daerah kepri. Republika. https://www.republika.co.id/berita/q67h3z328/kpk-soroti-pengelolaan-aset-daerah-kepri

Rudianto. (2012). Pengantar Akuntansi (Konsep & Teknik Penyusunan Laporan Keuangan Adaptasi IFRS). Erlangga.

Standar Akuntansi Pemerintah. (2010). Standar Akuntansi Pemerintah Berbasis Akrual. 2–203.

Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Tyas, W. W. (2020). Asal Mula Nama Jodoh di Batam, Bermula Sering Tukar Barang di Sungai Jodoh. tribunnews.com: https://batam.tribunnews.com/2020/03/10/asal-mula-nama-jodoh-di-batam-bermula-sering-tukar-barang-di-sungai-jodoh?page=all

Widoyoko, S. E. P. (2020). Uraian Ciptaan: Tekhnik Penyusunan Instrumen Penelitian.




DOI: http://dx.doi.org/10.33087/eksis.v12i2.267

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher: Faculty of Economics, Batanghari University
Jl. Slamet Ryadi, Broni-Jambi, Kodepos: 36122, Phone: 0741-668280, email: eksis.feubr@gmail.com

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.