Analisis Pemanfaatan Sewa Barang Milik Negara untuk Menentukan Nilai Wajar atas Sewa Gedung
DOI:
https://doi.org/10.31092/jia.v6i1.1693Abstract
The purpose of this study is to determine the fair value range for the lease of the Auditorium Building belonging to LPP RRI Medan as an effort to optimize the use of State Property. In addition, an analysis is carried out on the difference in fair value of auditorium rentals in four periods, namely the period 2007-2011, the period 2012-2016, the period 2017-2021, and the period 2022-2026. This study uses field research methods and library research methods and the approach used is the market data approach. The field research method is carried out by conducting observation, documentation, and interviewing with the management of the LPP RRI Medan Auditorium Building and the comparison object that is rented out in the vicinity. Meanwhile, library research is a method carried out by reading various reading sources such as journals, laws and regulations, books, articles, internet, and so on. The results of the research conducted on the LPP RRI Medan Auditorium Building showed that the fair value of the rent in the four periods had increased. The fair value of the lease for the period 2007-2011 is Rp2.036.000, for the period 2012-2016 is Rp3.144.000, for the period 2017-2021 is Rp4.091.000, and for the period 2022-2026 is Rp6.867.000. The highest growth was in the period 2017-2021 to the period 2022-2026 and the lowest growth rate was in the period 2012-2016 to the period 2017-2021, and the average growth was 50.8%.
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