Analisis Pemanfaatan Aset Tetap Tanah Pemerintah Daerah Provinsi Nusa Tenggara Timur Dalam Upaya Peningkatan Pendapatan Asli Daerah (Studi Kasus pada Aset Tanah Milik Pemerintah Provinsi NTT di Kelurahan Fatululi, Kecamatan Oebobo)

SAPUTRI, Widya Angraeni (2017) Analisis Pemanfaatan Aset Tetap Tanah Pemerintah Daerah Provinsi Nusa Tenggara Timur Dalam Upaya Peningkatan Pendapatan Asli Daerah (Studi Kasus pada Aset Tanah Milik Pemerintah Provinsi NTT di Kelurahan Fatululi, Kecamatan Oebobo). Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Widya Angraeni Saputri, Reg. No. 33113106 with title, “Analysis of Fixed Assets Land Utilization of East Nusa Tenggara Province in Efforts to Increase the Own Source Revenue”. Based on the tiltle, a real phenomenon were often occurs was from all fix assets, especially for land were owned by Local government still not utilized. One of the land were have not been utilized by the government was the one at Jl. RW Monginsidi, Fatululi Oebobo. In urban order, strategic land owned by government should not be left unoccupied and unutilized. Therefore, the purpose of this research is to know how the utilization of fixed assets especially for land which located at Jl. RW Monginsidi, Fatululi Oebobo by the local government of East Nusa Tenggara Province in efforts to increase the Own Source Revenue. Data collection technique were used in this reseacrh was by interview, observation, literature study, and learn from the research result before. Data source were used was primary and secondary data. Data analysis technique were used was based on Local Regulation of Kupang City no. 12 Tahun 2011, SWOT analysis and assessment of assets value were by 2 types of approach, there are ratio of data market approach and revenue approach. Based on Perda Kota Kupang No. 12 tahun 2011 the land were located at Jl. RW Monginsidi, Fatululi Oebobo belong to Bagian Wilayah Kota (BWK) II which has the development to commerce, service and admixture. Based on the result of SWOT analysis associated with strengths, weakness, opportunities and threats which been discovered on the spot, some strategies obtained. These strategies are expected to be applied and be expanded by the Local Government of NTT Province, so that land can be utilized optimally. Based on interview session with Asset Head Division in BPPKAD, the configuration for utilization that will be applied to the land was in Tenancy form, and the property to be built was Ruko, also the other supporting facility like FoodCourt. The value calculation of land and building at Jl. RW Monginsidi with priority Ruko and FoodCourt is Rp.23.835.750.000,-. If the utilized of land was optimally, around 9 years later it will get the Break Event Point and also will have give the contribution to Own Source Revenue around Rp.1.571.250.000,. After 9 years till the 30th years economic life of building, will bring about profit and certainly it will add to Own Source Revenue. Therefore, the government of East Nusa Tenggara should be utilizing the land sooner, to avoiding the loss of economic value of the land with applying the some strategy above, and it will make increase the Own Source Revenue.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Utilization, Fixed Assets Land, Tenancy, Own Source Revenue
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: S.Kom Sela Mikado
Date Deposited: 16 Nov 2022 23:50
Last Modified: 16 Nov 2022 23:50
URI: http://repository.unwira.ac.id/id/eprint/10134

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