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T H E   S   C                                             1 C               A    R       R      R      A   /   S   A



                                                                     KJPP Edi Andesta dan Rekan




            LAPORAN PENILAIAN PROPERTI
                                      T a n a h , B a n g u n a n P a b r ik ,
                                           M e s in d a n P e r a l a t a n


                                                      L o k a s i:

                K a w a s a n E J IP ( E a s t J a k a r t a I n d u s t r ia l P a r k ) B lo k M -8 -1

                                              J a la n C it a n d u y 5,

                       D e s a S u k a r e s m i, K e c a m a t a n C ik a r a n g S e la t a n
                             K a b u p a t e n B e k a s i, P r o v in s i J a w a B a r a t

                                              D ip e rs ia p k a n u n tu k :

                                       P T G e o p r im a S o lu s i T b k .
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                                                                                                                 KJPP Edi Andesta dan Rekan

                                                                                  DAFTAR ISI

                                                                                                                                                                                  H a la m a n


          D a f t a r I s i................................................................................


          L a p o r a n P e n ila ia n P r o p e r t i.......................................                                                                                                1
          L a t a r B e la k a n g P e n ila ia n ..........................................                                                                                                 1
          K e s im p u la n N i l a i .............................................................                                                                                          2
          R in g k a s a n E k s e k u t if ......................................................                                                                                           3


          P e r n y a t a a n P e n ila i.........................................................                                                                                           6
          D a s a r A s u m s i D a n S y a ra t-S y a ra t P e m b a ta s                                                                                                                   8

          1.        P E N D A H U L U A N ..........................................................................................................                                       12

                    1 .1 .         N o m o r d a n T a n g g a l L a p o r a n P e n ila ia n ...................................................................                          12

                     1 .2 .        P e m b e r i T u g a s .........................................................................................................................       12

                     1 .3 .        P e n g g u n a L a p o r a n P e n i l a i a n .......................................................................................                 12

                     1 .4 .        D a s a r P e n ila ia n .......................................................................................................................        12

                     1 .5 .        O b je k P e n ila ia n .......................................................................................................................         13

                     1 .6 .       T a n g g a l I n s p e k s i....................................................................................................................        13

                     1 .7 .       T a n g g a l P e n i l a i a n .................................................................................................................        13

                     1 .8 .        M a k s u d d a n T u ju a n P e n ila ia n .......................................................................................                     13

                     1 .9 .         R u a n g L in g k u p P e n i l a i a n ................................................................................................              13

                     1 .1 0 .      D a s a r N i l a i .................................................................................................................................   14

                     1 .1 1 .      D e f in is i d a n I s t i l a h .................................................................................................................     15

                     1 .1 2 .      U r a ia n I n f o r m a s i Y a n g D ig u n a k a n D a la m A n a lis i s ............................................                               16

                     1 .1 3 .      P e n d e k a t a n P e n ila ia n d a n A la s a n P e n g g u n a a n n y a ......................................                                    16

                     1 .1 4 .      P e r n y a t a a n I n d e p e n d e n s i p e n ila ia n ..........................................................................                   17

                     1 .1 5 .      S t a t u s P e n i l a i ...........................................................................................................................   17

                     1 .1 6 .      K e ja d ia n P e n t in g S e t e la h T a n g g a l P e n ila ia n ( S u b s e q u e n t E v e n t ) .........                                        17

                     1 .1 7 .      K o n f ir m a s i P e n u g a s a n B e r s a m a a n ( B e r d e k a t a n ) ............................................                             17

                     1 .1 8 .      J e n is M a ta U a n g ....................................................................................................................            17

                     1 .1 9 .      A s u m s i d a n A s u m s i K h u s u s ...........................................................................................                    17
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                                                                                                         KJPP Edi Andesta da                                                              Rekan

    2.       A S P E K P A S A R .............................................................................................................                                       19

             2 .1 .     P e r t u m b u h a n E k o n o m i I n d o n e s ia ..............................................................................                          19

             2 .2 .     N e r a c a P e m b a y a r a n I n d o n e s ia ....................................................................................                        20

             2 .3 .     N ila i T u k a r R u p ia h .................................................................................................................               21

             2 .4 .     I n f la s i..............................................................................................................................................   22

             2 .5 .     P e r k e m b a n g a n I n d u s t r i M a n u f a k t u r ..........................................................................                       23




        3.   P E N D E K A T A N P E N I L A I A N .................................................................................                                                 24

             3 .1 .     P e n d e k a t a n P a s a r ( M a r k e t A p p r o a c h ) ....................................................................                           25

             3 .2 .     P e n d e k a t a n P e n d a p a t a n ( I n c o m e A p p r o a c h ) ....................................................                                 29

             3 .3 .     P e n d e k a t a n B ia y a ( C o s t A p p r o a c h ) ..........................................................................                          30

             3 .4 .     P e m ilih a n P e n d e k a t a n d a n M e t o d e P e n ila ia n .....................................................                                    35




        4.   G A M B A R A N U M U M O B J E K P E N I L A I A N .................................................                                                                   37

             4 .1 .     A s e t O p e r a s io n a l....................................................................................................................             37

             4 .2 .     L o k a s i d a n I d e n t if ik a s i.........................................................................................................             37

             4 .3 .     D a ta L in g k u n g a n ....................................................................................................................               37

             4 .4 .     D a t a L e g a lit a s ..........................................................................................................................           38

             4 .5 .     F a s ilit a s d a n D a y a G u n a ...................................................................................................                     38

             4 .6 .     P e r u n t u k k a n ( Z o n in g ) ..........................................................................................................              38

             4 .7 .     P e n g g u n a a n T e r t in g g i d a n T e r b a ik ( H ig h e s t a n d B e s t U s e ) ....................                                            39

             4 .8 .     G a m b a r a n O b je k P e n ila ia n .............................................................................................                        40



        5.    I N D I K A S I N IL A I S E W A P A S A R ........................................................................                                                    51

             5 .1 .     In d ik a s i N ila i S e w a P a s a r T a n a h d a n                                   Bangunan                  P a b r ik s e r t a M e s in d a n

                        P e r a la t a n .....................................................................................................................................       51

                        5 .1 .1           P r o s e s P e n ila ia n S e w a P a s a r T a n a h d a n B a n g u n a n .................                                             51

                        5 .1 .2           P r o s e s P e n ila ia n S e w a P a s a r M e s in d a n P e r a l a t a n ...................                                          53



        6.    K E S I M P U L A N N I L A I S E W A P A S A R .............................................................                                                          54


        L A M P IR A N :

             F o to

             P e ta L o k a s i
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                                                                                    K JPP Edi A n d esta dan Rekan
                                                                                                                        A \




                                                                                                                                                               O
        Informasi Sinnkat Mengenai Properti




        A . J e n is P r o p e r t i                                T a n a h , B a n g u n a n P a b r ik , M e s in d a n P e r a l a t a n


        B. L o k a s i                                      :       K a w a s a n E J IP ( E a s t J a k a r t a I n d u s t r ia l P a r k ) B lo k M -8 -1

                                                                    J a la n C it a n d u y 5

                                                                    D e s a S u k a r e s m i, K e c a m a t a n C ik a r a n g S e la t a n

                                                                    K a b u p a t e n B e k a s i, P r o v in s i J a w a B a r a t


        C . P e m b e ri T u g a s d a n                            P T G e o p r im a S o lu s i T b k .

             P e n g g u n a L a p o r a n P e n ila ia n


        D . K e s i m p u l a n O p i n i N ila i S e w a P a s a r p e r T a n g g a l 31 D e s e m b e r 2 0 2 5 :


             N ila i S e w a P a s a r T a n a h , B a n g u n a n P a b r ik , M e s in d a n P e r a la t a n / t a h u n :



                                                       R p . 9 .0 8 0 .5 7 7 .0 0 0 ,-

                         S e m b ila n M il i a r D e l a p a n P u lu h J u t a L im a R a t u s T u ju h P u lu h T u ju h R ib u R u p ia h
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                           No.                      :      0 0 2 1 0 /2 . 0 0 5 3 - 0 0 / P I / 0 5 / 0 5 0 6 / 1 /I V / 2 0 2 6                                 J a k a r ta , 2 2 A p r il 2 0 2 6

                           L a m p ir a n           :      L a p o r a n P e n ila ia n



                           Kepada,

                           P T G e o p r im a S o lu s i T b k
                           K o m p le k R u k a n A r t h a G a d in g N ia g a B lo k D N o . 1 5 A

                           K e l. K e la p a G a d in g B a r a t, K e c . K e la p a G a d in g ,

                           J a k a r ta U ta ra - D K I J a k a rta 1 4 2 4 0




                            Perihal                                  : Laporan Penilaian Properti
                           D e n g a n H o rm a t.


                           B e rd a s a rk a n                      S u ra t              P ro p o s a l           P e n a w a ra n             Jasa             P e n ila ia n               P ro p e rti

                           N o : 0 9 3 / P - A n d e s t a / l l / 2 0 2 6 , t e r t a n g g a l 1 9 F e b r u a r i 2 0 2 6 , d a r i K a n t o r J a s a P e n ila i P u b lik E d i

                           A n d e s t a d a n R e k a n ( “ K J P P A n d e s t a T K a m i ” ) y a n g d it u ju k a n k e p a d a P T G e o p r im a S o lu s i

                           Tbk         (“ P e m b e ri              T u g a s T G P S O ” ),             m aka         kam i   s e la k u   p e n ila i   ( A p p r a is e r s )    yang         b e r s if a t

                           in d e p e n d e n d a n m e m ilik i iz in u s a h a d a r i K e m e n t e r ia n K e u a n g a n N o . 2 . 0 9 . 0 0 5 3 b e r d a s a r k a n

                           S u r a t K e p u tu s a n                M e n te r i K e u a n g a n          N o . 1 / K M . 1 /2 0 2 2 t a n g g a l 3 J a n u a r i 2 0 2 2 d a n t e r d a f t a r

                           s e b a g a i p r o fe s i p e n u n ja n g p a s a r m o d a l d i O t o r it a s J a s a K e u a n g a n ( O J K ) d e n g a n S u r a t T a n d a

                           T e r d a f t a r P r o f e s i P e n u n ja n g                  P a s a r M o d a l N o . S T T D . P P - 2 0 2 / P M . 2 2 3 / 2 0 2 2 , s e b a g a i P e n ila i

                           I n d e p e n d e n u n t u k m e la k s a n a k a n p e n ila ia n p r o p e r t i.



                           K a m i s e p e n u h n y a b e r t a n g g u n g ja w a b a ta s is i la p o r a n d a n t u n d u k k e p a d a P e r a t u r a n O t o r i t a s

                           Jasa          K euangan                   N o m o r 2 8 /P O J K .0 4 /2 0 2 1               (P O J K    28) dan         S u ra t E d a ra n            O to r ita s       Jasa

                           K e u a n g a n N o m o r 3 3 /S E O J K .0 4 /2 0 2 1 t e n ta n g P e d o m a n P e n ila ia n d a n P e n y a jia n L a p o r a n

                           P e n ila ia n P r o p e r ti d i P a s a r M o d a l, K o d e E tik P e n ila i In d o n e s ia d a n S ta n d a r P e n ila ia n

                           I n d o n e s i a ( K E P I d a n S P I E d i s i - V I I t a h u n 2 0 1 8 ) y a n g d it e t a p k a n o le h M a s y a r a k a t P r o fe s i

                           P e n ila i I n d o n e s ia ( M A P P I ) .



                           L A T A R B E L A K A N G P E N IL A IA N


                           P e m b e r i t u g a s p e r u s a h a a n y a n g b e r g e r a k d i b id a n g P e r d a g a n g a n B e s a r M e s in , P e r a la t a n d a n

                           P e r le n g k a p a n . P e m b e r i t u g a s in g in m e n g e t a h u i o p in i N ila i S e w a P a s a r p r o p e r t i y a n g a k a n

                           d ig u n a k a n         u n t u k a k s i k o r p o r a s i a ta s a s s e t t e t a p b e r u p a ta n a h , b a n g u n a n s e r t a m e s in d a n

                           p e r a la t a n , y a n g t e r le t a k d i K a w a s a n                     E J IP ( E a s t J a k a r t a    In d u s t r ia l P a r k ) B lo k M - 8 - 1 , J a la n

                           C it a n d u y 5 , D e s a S u k a r e s m i, K e c a m a t a n C ik a r a n g S e la t a n , K a b u p a t e n B e k a s i, P r o v in s i J a w a

                            B a r a t. S e h u b u n g a n d e n g a n h a l t e r s e b u t , P e m b e r i t u g a s m e m e r lu k a n ja s a p e n ila ia n a ta s a s e t

                           t e r s e b u t.



                                                                                                                                                                              Kep. M e nke u . N o.1/K M .1/2022 No. Izin 2.09.0053
Uilayah Kerja : Seluruh Indonesia                                                                                                                                                                          K a n to r J a sa P e n ila i P u blik
                                                                                                                                                                                                               E d i A n d e s ta d an Rekan
M e m b e r:                                                               B id a n g U saha :                                                                                      J a la n C ip u ta t Raya No. 89-B, P o n d o k P inang
1. M a sya ra ka t P ro fe s i P e nilai In d o n e s ia (M APPI)         1. P e n ila i P ro p e rti                                                                                             K e b a yo ra n L am a, J a ka rta -1 2 3 1 0
2. F o ru m P e n ila i P a sar M odal (FPPM )                            2. P e n ila i B is n is                                                                                    T : 021-75931015 ( h u n t in g ) & 021-75931017
                                                                                                                                                                                             E - m a il : k i o o   m a i& v a h o o . c o m
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        K E S I M P U L A N N IL A I



        S e p a n ja n g     p e n g e ta h u a n       K a m i, d e n g a n in i d in y a t a k a n b a h w a s e g a la p e r n y a t a a n y a n g a d a

        d a la m    la p o r a n   p e n ila ia n a d a la h s e s u a i f a k t a d a n b e n a r a d a n y a , d e m ik ia n p u la d in y a t a k a n

        b a h w a b a ik p e n u g a s a n m a u p u n b e s a r n y a im b a la n ja s a y a n g d it e r im a t id a k m e m p e n g a r u h i n ila i

        y a n g d ila p o r k a n d a n s e b a g a i k e s im p u la n K a m i b e r p e n d a p a t b a h w a o p in i N ila i S e w a P a s a r

        O b j e k P e n i l a i a n t e r t a n g g a l 3 1 D e s e m b e r 2 0 2 5 a d a la h :



        N ila i S e w a P a s a r T a n a h , B a n g u n a n P a b r ik , M e s in d a n P e r a la t a n / t a h u n :



                                                          R p. 9 .0 8 0 .5 7 7 .0 0 0 ,-

                      S e m b ila n M ilia r D e l a p a n P u lu h J u t a L im a R a t u s T u ju h P u lu h T u ju h R ib u R u p ia h




        D e m ik ia n la h     la p o r a n    p e n ila ia n     K a m i,   m ohon    d a p a t d it e r im a   dengan     b a ik . A t a s   p e r h a t ia n ,

        k e r ja s a m a d a n k e p e r c a y a a n n y a , K a m i u c a p k a n t e r im a k a s ih .



        H o r m a t K a m i,

        K J P P E d i A n d e s ta d a n R e k a n




        Ijin P e n ila i P u b lik P - 1 . 1 8 . 0 0 5 0 6

        M A P P I1 1 -S -0 3 1 7 5
        R e g is t e r R M K - 2 0 1 7 .0 0 7 1 9

        R e g is t e r O J K - I K N B N o . 2 6 4 / N B . 1 2 2 / S T T D - P / 2 0 2 2

        R e g is t e r O J K N o . S T T D . P P - 2 0 2 / P M . 2 2 3 / 2 0 2 2

        L is e n s i B P N N o . P P I . 0 0 2 0 .2 3

        K la s if ik a s i P e n ila i P r o p e r ti




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                          2
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                                                                          KJPP Edi Andesta dan Rekan

                                               R IN G K A S A N E K S E K U T IF

                                                                                                                                ................. ........... ......... i


•    S t a t u s P e n ila i                               P e n u g a s a n d ila k s a n a k a n o le h Iq r o H a i k a l S u l a i m a n ,

                                                           S E , M A P P I (C e rt.) s e b a g a i R e k a n K J P P A n d e s ta ,

                                                           b e r t in d a k s e b a g a i P e n ila i P u b lik d e n g a n K u a lif ik a s i

                                                           P r o p e r t i s e s u a i iz in N o . P - 1 . 1 8 . 0 0 5 0 6 , t e r d a f t a r p a d a

                                                           K e m e n t e r ia n         K euangan               R e p u b lik        In d o n e s ia             dan

                                                           m e ru p a k a n          a n g g o ta          M a s y a ra k a t       P r o fe s i          P e n ila i

                                                           I n d o n e s ia , m e la k u k a n             penugasan               p e n ila ia n         s e c a ra

                                                           in d e p e n d e n       dan      o b je k t if , t id a k      m e m p u n y a i p o te n s i

                                                           b e n t u r a n k e p e n t in g a n d e n g a n s u b je k m a u p u n o b je k

                                                           p e n ila ia n ,         P e n ila i        m e m ilik i        k o m p e te n s i              d a la m

                                                           m e la k u k a n p e n ila ia n p r o p e r t i.

•    P e m b e r iT u g a s                                P T G e o p r im a S o lu s i T b k .


•    P e n g g u n a L a p o ra n                          P T G e o p r im a S o lu s i T b k .


•    O b je k P e n ila ia n                               O b je k p e n ila ia n b e r u p a ta n a h , b a n g u n a n p a b r ik s e r ta

                                                           m e s in d a n p e r a la t a n d e n g a n lu a s ta n a h                           1 5 .4 0 0 m 2

                                                           dan        lu a s   bangunan                ±     9 .2 0 7     m 2 yang               t e r le t a k      di

                                                           K a w a s a n E J I P ( E a s t J a k a r t a I n d u s t r ia l P a r k ) B lo k M -

                                                           8 - 1 , J a la n C it a n d u y 5 , D e s a S u k a r e s m i, K e c a m a t a n

                                                           C ik a r a n g S e la t a n , K a b u p a t e n B e k a s i, P r o v in s i J a w a

                                                           B a r a t.

•    J e n is M a ta U a n g Y a n g                       R u p ia h

     D ig u n a k a n


•    M a k s u d d a n T u ju a n P e n ila ia n           M e m b e r ik a n p e n d a p a t y a n g o b je k t if m e n g e n a i o p in i

                                                           N ila i      Sew a          Pasar           yang          akan       d ig u n a k a n             u n tu k

                                                           k e p e n t in g a n a k s i k o r p o r a s i d a n o le h k a r e n a n y a t id a k

                                                           d ir e k o m e n d a s ik a n u n t u k t u ju a n la in n y a .

•    D a s a r N ila i                                     N ila i S e w a P a s a r .


•    T a n g g a l In s p e k s i                          2 3 F e b ru a ri 2 02 6 .


•    T a n g g a l P e n ila ia n                          31 D e s e m b e r 2 0 2 5 .


•    T in g k a t K e d a la m a n In v e s t ig a s i     D a ta       dan         in f o r m a s i        a ta s      o b je k       p e n ila ia n            dan

                                                           k e le n g k a p a n la in n y a d ip e r o le h d a r i P e m b e r i T u g a s ,

                                                           in s p e k s i d ila k s a n a k a n t a n p a a d a p e m b a t a s a n a k s e s

                                                           te r h a d a p      p ro p e rti d a n           P e m b e ri T u g a s            m e n g e ta h u i

                                                           s u ra t      tu g a s       dan       m e n a n d a ta n g a n i              b e r it a         a c a ra

                                                           in s p e k s i.

P T G e o p r im a S o lu s i T b k .

L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                          3
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                                                                           P e n ila i          m e la k s a n a k a n                   v e r if ik a s i            te rh a d a p

                                                                           k e s e lu r u h a n a ta u b a g ia n d a r i o b je k p e n ila ia n , y a n g

                                                                           d ip e r lu k a n d a n p e n t in g d a la m p e la k s a n a a n p e n ila ia n .

                                                                           S e g a la s e s u a t u y a n g m e m b a t a s i p e k e r ja a n p e n ila ia n ,

                                                                           d ic a t a t k a n s e b a g a i b a g ia n y a n g m e n g ik a t a ta s h a s il

                                                                           p e n ila ia n y a n g d ila k u k a n .


        •    S if a t d a n S u m b e r I n f o r m a s i                  D a ta    dan        in f o r m a s i       yang         d ia n g g a p         h a n d a l,     ta n p a

             Y a n g D a p a t D ia n d a lk a n                           m e m e r lu k a n           v e r if ik a s i    m e lip u ti     dan          t id a k    te rb a ta s

                                                                           y a n g d is e b u t k a n s e b a g a i b e r ik u t :

                                                                           a.    B a n k I n d o n e s ia .

                                                                           b.    B ir o P u s a t S ta t is t ik .

                                                                           c.    Lem baga                re s m i     P e m e r in t a h         a ta u      s w a s ta         yang

                                                                                 m e m p u b lik a s i             d a ta       in f o r m a s i      t e r k a it       dengan

                                                                                 p r o p e r t i.

                                                                           d.    M e d ia t u lis d a n e le k t r o n ik r e s m i.



        •    A sum si dan A sum si K husus                                 a.   B a h w a o b je k p e n ila ia n t id a k m e m p u n y a i m a s a la h

                                                                                h u k u m d a n h a k k e p e m ilik a n n y a a d a la h s a h , b e b a s

                                                                                d a r i s e n g k e t a d a n d a p a t d ia lih k a n h a k n y a .


                                                                           b. B a h w a             o b je k      p e n ila ia n        yang         d it u n ju k a n          o le h

                                                                                P e m b e r i T u g a s a d a la h b e n a r m e r u p a k a n p e r s o n a l

                                                                                p r o p e r t i d a la m p e n ila ia n .


                                                                           c.   P ro p e rti         d in ila i      u n tu k       t u ju a n     sew a           m enyew a,

                                                                                s e s u a i d e n g a n p e r m in t a a n p e m b e r i t u g a s , m a k a

                                                                                p e n ila ia n          d ila k u k a n      d a la m       k o n d is i      in - s it u   ( t id a k

                                                                                u n t u k d ip in d a h k a n               k e t e m p a t la in ) , b e r d a s a r k a n

                                                                                in f o r m a s i d a r i p ih a k              p e m b e ri tu g a s            k o n d is i     u n it

                                                                                m e s in            d a la m        k o n d is i c u k u p          b a ik       dan        dapat

                                                                                d ig u n a k a n / d io p e r a ik a n . P a d a s a a t                     d ila k u k a n

                                                                                in s p e k s i u n it m e s in d a la m k e a d a a n b e r o p e r a s i.


        •    P e r s y a r a t a n A t a s P e r s e t u ju a n            L a p o ra n             p e n ila ia n           m e ru p a k a n             la p o r a n      u n tu k

             U n t u k P u b lik a s i                                     k e p e n t in g a n P e m b e r i T u g a s d a n P e n g g u n a L a p o r a n

                                                                           P e n ila ia n ,         s e b a g a im a n a          yang           d im a k s u d             d a la m

                                                                           L in g k u p P e n u g a s a n d a n b u k a n u n t u k d ip u b lik a s ik a n

                                                                           s e c a ra u m u m .




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                4
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                                                                                     KJPP Edi Andesta dan Rekan

    •    K o n f ir m a s i B a h w a P e n ila ia n            :    B e r d a s a r k a n p r o p o s a l p e n a w a r a n ja s a p e n ila ia n y a n g

         D ila k u k a n B e r d a s a r k a n                      t e la h    d is e p a k a t i   sebagai        s u ra t      p e r ja n jia n      k e r ja ,

                                                                    d in y a t a k a n b a h w a p e n ila ia n      in i d ila k u k a n     P e ra tu ra n

                                                                    O t o r it a s    Jasa     K euangan           Nom or        2 8 /P O J K .0 4 /2 0 2 1

                                                                     (P O J K        2 8 ),   SE     O JK     N om or          3 3 /S E O J K .0 4 /2 0 2 1

                                                                    t e n t a n g P e d o m a n P e n ila ia n d a n P e n y a jia n L a p o r a n

                                                                     P e n ila ia n P r o p e r t i d i P a s a r M o d a l, K E P I d a n S P I e d is i

                                                                    V llta h u n 2 0 1 8 .


    •   P e n d e k a ta n d a n M e to d e                     :    P e n d e k a ta n       P e n d a p a ta n   m e to d e       G ro s s         In c o m e

        P e n ila ia n                                               M u lt ip lie r .



    •   O p in i N ila i S e w a      P asar Tanah,             :    R p . 9 .0 8 0 .5 7 7 .0 0 0 ,-/t a h u n

        B a n g u n a n , M e s in d a n P e r a la t a n



    R in g k a s a n e k s e k u t if in i h a n y a d ig u n a k a n b e r s a m a d e n g a n la p o r a n p e n ila ia n d e n g a n s e g a la

   a s u m s i, b a t a s a n d a n d a s a r p e n ila ia n y a n g d in y a t a k a n d i d a la m la p o r a n in i d a n t id a k s e h a r u s n y a

   d ib a c a s e c a r a te r p is a h .




    P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                5
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                                                                                                  KJPP Edi Andesta dan Rekan

                                                          P E R N Y A T A A N P E N IL A I

        D a la m b a t a s k e m a m p u a n d a n k e y a k in a n k a m i s e b a g a i p e n ila i, k a m i y a n g b e r t a n d a t a n g a n d i

        b a w a h in i m e n e r a n g k a n b a h w a :


        1.       P e r n y a t a a n , a n a lis is , o p in i d a n k e s im p u la n d a la m la p o r a n in i, s e b a t a s p e n g e t a h u a n k a m i,

                 a d a la h b e n a r d a n a k u r a t d a n k a m i b e r t a n g g u n g ja w a b a ta s la p o r a n in i.


        2.       P e n u g a s a n p e n ila ia n p r o f e s io n a l t e la h d ila k u k a n t e r h a d a p o b je k p e n ila ia n / p r o p e r t i p a d a

                 t a n g g a l p e n ila ia n ( c u t o f f d a t e ) .


        3.       A n a lis is t e la h d ila k u k a n u n t u k t u ju a n s e b a g a im a n a d iu n g k a p k a n d a la m la p o r a n p e n ila ia n

                 p r o p e r t i.


        4.       P e r k ir a a n n ila i y a n g d ih a s ilk a n d a la m              penugasan              p e n ila ia n   p r o f e s io n a l t e la h d is a jik a n

                 s e b a g a i k e s im p u la n n ila i


        5.       K e s im p u la n n ila i te la h s e s u a i d e n g a n a s u m s i- a s u m s i d a n k o n d is i p e m b a t a s .


        6.       D a t a e k o n o m i d a n in d u s t r i d a la m la p o r a n p e n ila ia n p r o p e r t i d ip e r o le h d a r i b e r b a g a i s u m b e r

                 y a n g d iy a k in i p e n ila i p r o p e r t i d a p a t d ip e r t a n g g u n g ja w a b k a n .


        7.       A n a lis is , o p in i d a n k e s im p u la n y a n g d in y a t a k a n d i d a la m L a p o r a n P e n ila ia n in i d ib a t a s i

                 o le h a s u m s i d a n b a t a s a n - b a t a s a n y a n g d iu n g k a p k a n d i d a la m L a p o r a n P e n ila ia n , y a n g

                 m a n a m e r u p a k a n h a s il a n a lis is , o p in i d a n k e s im p u la n P e n ila i y a n g t id a k b e r p ih a k d a n t id a k

                 m e m ilik i b e n t u r a n k e p e n t in g a n .


        8.       K a m i t id a k       m e m p u n y a i k e p e n t in g a n         b a ik    s e k a ra n g      a ta u   di m asa            yang     akan       d a ta n g

                 t e r h a d a p p r o p e r t i y a n g d in ila i, m a u p u n m e m ilik i k e p e n t in g a n p r ib a d i a ta u k e b e r p ih a k a n

                 k e p a d a p ih a k - p ih a k la in y a n g m e m ilik i k e p e n t in g a n t e r h a d a p p r o p e r t i y a n g d in ila i.


        9.       P e n u n ju k a n d a la m p e n u g a s a n in i t id a k b e r h u b u n g a n d e n g a n o p in i p e n ila ia n y a n g te la h

                 d is e p a k a t i s e b e lu m n y a d e n g a n p e m b e r i tu g a s .


        10.      B ia y a ja s a p r o fe s io n a l t id a k d ik a it k a n d e n g a n b e s a r a n o p in i n ila i, p e n c a p a ia n h a s il y a n g

                 d in y a t a k a n ,    a ta u    adanya          k o n d is i       yang      t e r ja d i   k e m u d ia n       (s u b s e q u e n t   e v e n t)    yang

                 b e r h u b u n g a n s e c a r a la n g s u n g d e n g a n p e n g g u n a a n y a n g d im a k s u d .


        11.      P e n ila i t e la h m e n g ik u t i p e r s y a r a t a n p e n d id ik a n p r o f e s io n a l y a n g d it e t a p k a n / d ila k s a n a k a n

                 o le h M a s y a r a k a t P r o f e s i P e n ila i I n d o n e s ia ( M A P P I ) .


        12.      P e n ila i m e m ilik i p e n g e t a h u a n y a n g m e m a d a i s e h u b u n g a n d e n g a n p r o p e r t i d a n / a t a u je n is

                 in d u s t r i y a n g d in ila i.




        P T G e o p r i m a S o l u s i T b k .______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                          G
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                                                                                                KJPP Edi Andesta dan Rekan

    13.    P e n ila i t e la h m e la k s a n a k a n r u a n g lin g k u p s e b a g a i b e r i k u t :

           -       I d e n t if ik a s i m a s a la h    ( id e n t if ik a s i b a t a s a n , t u ju a n   dan    o b je k , d e f in is i p e n ila ia n       dan

                  t a n g g a l p e n ila ia n ) .

           -       P e n g u m p u la n d a t a d a n w a w a n c a r a .

           -      A n a lis is d a ta .

           -       E s t im a s i d e n g a n m e n g g u n a k a n P e n d e k a t a n P e n ila ia n .

           -       P e n u lis a n la p o r a n .


    14.    P e n ila i a ta u       p e la k s a n a     in s p e k s i ( s u r v e y o r ) t e la h    m e la k u k a n    in s p e k s i ia p a n g a n     yang

           m e r u p a k a n o b je k p e n ila ia n / p r o p e r t i.


    15.    T id a k s e o r a n g p u n s e la in y a n g b e r t a n d a t a n g a n d ib a w a h in i, y a n g t e la h                    t e r t ib a t d a la m

           p e la k s a n a a n      in s p e k s i, a n a lis is , p e m b u a t a n        k e s im p u la n , d a n     o p in i s e b a g a im a n a      yang

           d in y a t a k a n d a la m la p o r a n p e n ila ia n in i.


    16.    A n a lis is , o p in i d a n k e s im p u la n y a n g d ib u a t o le h p e n ila i, s e r t a la p o r a n p e n ila ia n t e la h d ib u a t

           dengan           m em enuhi           k e te n tu a n     k e te n tu a n     P O JK        28,   te n ta n g   Pedom an         P e n ila ia n        dan

           P e n y a jia n L a p o r a n P e n ila ia n P r o p e r t i d i P a s a r M o d a l d a n K E P I d a n S P I , s e r t a t u n d u k p a d a

           k e te n t u a n - k e te n t u a n y a n g b e r ia k u .



           I q r o H a i k a l S u l a i m a n , S E ., M A P P I ( C e r t . )

              R ekan

              M A P P I 1 1 -S -0 3 1 7 5

              Ijin P e n ila i P - 1 . 1 8 . 0 0 5 0 6

              R e g is t r a s i R M K - 2 0 1 7 . 0 0 7 1 9



           A g u n g T r io n o , S E

              P e n g e n d a li M u tu 1

              M A P P I 1 0 -T -0 2 7 0 6

              R e g is tr a s i R M K - 2 0 1 7 . 0 0 7 1 5



           A u lia A r if R a h m a n , S .T e r .K e u

              P e n g e n d a li M u t u 2

              M A P P I 1 6 -T -0 7 0 9 2

              R e g is t r a s i R M K - 2 0 1 7 . 0 0 7 2 0



              K ik i S u k m a j i , A . M d . A k .

              P e n ila i

              M A P P I 1 2 -T -0 3 7 6 1

              R e g is t r a s i R M K - 2 0 1 7 . 0 1 2 5 5

    P T G e o p r im a S o lu s i T b k .

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                    1
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                                                                                                              KJPP Edi Andesta dan Rekan

                        D A S A R A S U M S I D A N S Y A R A T -S Y A R A T P E M B A T A S

        1.     L a p o r a n p e n ila ia n p r o p e r t i ( s e la n ju t n y a d is e b u t “ L a p o r a n " ) d ib u a t o le h P e n ila i In d e p e n d e n

               K J P P A n d e s t a s e s u a i d e n g a n p e r m in t a a n d a n u n t u k k e p e n t in g a n P e m b e r i T u g a s . P ih a k -

               p ih a k y a n g m e n e r im a L a p o r a n in i d ia n ju r k a n u n t u k t id a k m e m b u a t k e p u t u s a n in v e s t a s i

               a p a p u n s e m a t a - m a t a b e r d a s a r k a n L a p o r a n in i, t a n p a m e n g a d a k a n p e n e lit ia n le b ih la n ju t.

               L a p o r a n in i t id a k d im a k s u d k a n u n t u k m e m b e r ik a n r e k o m e n d a s i k e p a d a P e m b e r i T u g a s

               u n t u k m e n y e t u ju i/ t id a k m e n y e t u ju i h a s il o p in i d a la m L a p o r a n in i.


        2.     P e rb e d a a n            k o n d is i      yang         m u n g k in         t e r ja d i     a n ta ra     ta n g g a l      p e n ila ia n       dengan             w a k tu

               p e n g g u n a a n h a s il p e n ila ia n d a p a t m e n u r u n k a n r e le v a n s i o p in i n ila i t e r h a d a p k e b u t u h a n

               p e n g g u n a h a s il p e n ila ia n , d ik a r e n a k a n a d a n y a p e r b e d a a n a k s e s d a t a d a n in f o r m a s i s e r ta

               asum si dan                 a n a lis is       p e n ila ia n . A p a b ila           pengguna               h a s il p e n ila ia n       m enem ukan                  k o n d is i

               t e r s e b u t , d is a r a n k a n u n t u k m e n u g a s k a n P e n ila i m e la k u k a n r e v ie w t e r h a d a p p e n u g a s a n

               yang        t e la h        d ila k s a n a k a n         dan      a p a b ila        d im u n g k in k a n           dan      d ib u t u h k a n ,       P e n ila i     dapat

               m e la k u k a n            p e n ila ia n          u la n g    dengan              m e n g u la n g         k e m b a li       p ro s e d u r        p e n ila ia n       yang

               s e b e lu m n y a           d ila k u k a n ,        s e c a ra      le b ih      le n g k a p .      P ro s e s       dan      p ro s e d u r       te rs e b u t       h a ru s

               d it u a n g k a n      d a la m           penugasan               yang         b e r d ir i     s e n d ir i d a n        b e rb e d a      dengan           penugasan

               p e n ila ia n s e b e lu m n y a .


        3.     P e n ila i b e r a s u m s i b a h w a o b je k p e n ila ia n y a n g d it u n ju k k a n k e p a d a P e n ila i a d a la h b e n a r

               m e r u p a k a n o b je k p e n ila ia n .


        4.     L a p o r a n in i m e m u a t in f o r m a s i y a n g b e r s if a t r a h a s ia , o le h k a r e n a n y a s e lu r u h p ih a k , b e r ik u t

               p a r a k a r y a w a n d a n w a k iln y a y a n g m e n e r im a L a p o r a n in i s e b a g a im a n a d ib u k t ik a n d e n g a n

               s a lin a n      L a p o ra n              in i,     h a ru s      m e n ja g a          k e r a h a s ia a n         d a ri    L a p o ra n       in i      s e rta       t id a k

               m e m p e r k e n a n k a n p ih a k k e tig a m e n g g u n a k a n L a p o r a n in i u n t u k k e p e n t in g a n d a n t u ju a n

               a p a p u n t a n p a s e p e n g e t a h u a n d a n p e m b e r it a h u a n t e r t u lis d a r i K J P P A n d e s ta .


        5.     L a p o ra n         in i       h a ru s           d ig u n a k a n      s e c a ra            k e s e lu r u h a n      yang         ta k       t e r p is a h k a n        dan

               p e n g g u n a a n n y a t e r b a t a s p a d a m a k s u d d a n t u ju a n p e n ila ia n in i s a ja . L a p o r a n in i t id a k a k a n

               b e r la k u u n t u k m a k s u d d a n t u ju a n y a n g b e r b e d a .


        6.     T id a k d ib e n a r k a n b ila m a n a s e b a g ia n a ta u k e s e lu r u h a n d a r i la p o r a n in i d ip u b lik a s ik a n d i

               m e d ia c e t a k / e le k t r o n ik s e b e lu m m e n d a p a t p e r s e t u ju a n t e r t u lis d a r i K J P P A n d e s t a s e b a g a i

               P e n ila i d a n p e m b u a t L a p o r a n .


        7.     O p in i N ila i y a n g d is a m p a ik a n d a la m                           la p o r a n in i a d a la h o p in i N ila i S e w a P a s a r d e n g a n

               k o n d is i p a s a r s a a t in i s e s u a i in f o r m a s i p a s a r y a n g d id a p a t .




        P T G e o p r im a S o lu s i T b k.

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                             8
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                                                                                              KJPP Edi Andesta dan Rekan

        8.     O p in i N ila i S e w a P a s a r y a n g d im a k s u d m e n c e r m in k a n n ila i y a n g s e s u n g g u h n y a ta n p a

               m e m p e r h it u n g k a n      a d a n y a k e w a jib a n a ta s p a ja k a ta u              b ia y a - b ia y a y a n g t e r k a it d e n g a n

               t r a n s a k s i p e n ju a la n . O b je k p e n ila ia n y a n g d in ila i, d ia s u m s ik a n b e b a s d a r i s e g a la h ip o tik ,

               p e r s e n g k e t a a n d a n p r e m i s e r t a b ia y a la in y a n g b e lu m t e r s e le s a ik a n d a n P e n ila i b e r a s u m s i

               b a h w a o b je k p e n ila ia n , t id a k m e m p u n y a i m a s a la h h u k u m d a n b a h w a h a k k e p e m ilik a n n y a

               a d a la h s a h d a n d a p a t d ip a s a r k a n ( m a r k e t a b le ) .


        9.     L a p o r a n p e n ila ia n b e r s if a t n o n - d is c la im e r o p in io n .


        10.    K J P P A n d e s t a te la h           m e la k u k a n    p e n e la a h a n    a ta s d o k u m e n - d o k u m e n      yang      d ig u n a k a n

               d a la m p r o s e s p e n ila ia n .


        11.    K J P P A n d e s t a t id a k m e la k u k a n p e n e lit ia n t e r h a d a p k e a b s a h a n d o k u m e n - d o k u m e n y a n g

               t e r k a it , o le h k a r e n a n y a K J P P A n d e s t a t id a k m e n ja m in k e b e n a r a n a ta u k e a b s a h a n n y a ,

               y a n g m e n ja d i p e r h a t ia n K J P P A n d e s t a a d a la h h a l- h a l y a n g b e r k e n a a n d e n g a n n ila i d a r i

               o b je k p e n ila ia n s a ja .


        12.    H a s il a n a lis is y a n g d ila k u k a n m e n g h a s ilk a n la p o r a n p e n ila ia n p r o p e r t i y a n g t e r b u k a u n t u k

               p u b lik     k e c u a li t e r d a p a t   in f o r m a s i   yang     b e r s if a t   r a h a s ia ,   yang     dapat      m e m p e n g a ru h i

               o p e r a s io n a l p e r u s a h a a n .


        13.    P r o p e r t i y a n g t e r k a it d e n g a n o b je k p e n ila ia n d ile n g k a p i d e n g a n d o k u m e n k e p e m ilik a n /

               p e n g u a s a a n ya n g s a h s e c a ra h u k u m                d a n b e b a s d a r i h a k a ta s ja la n d a n            p e la n g g a r a n

               a p a p u n ju g a , t e r m a s u k p u la b e b a s d a r i b a t a s a n y a n g m e m b e r a t k a n , h a la n g a n - h a la n g a n

               a ta u p u n p e n g e lu a r a n t id a k P a s a r la in n y a . U n t u k t u ju a n p e n g u n g k a p a n lu a s a n p r o p e r t i

               yang        t e r k a it d e n g a n    o b je k   p e n ila ia n   d a la m     L a p o r a n , K J P P A n d e s t a t id a k       m e la k u k a n

               p e n g u k u r a n u la n g t e r h a d a p lu a s a n p r o p e r t i y a n g t e r k a it d e n g a n o b je k p e n ila ia n s e c a r a

               d e t a il, n a m u n m e n g g u n a k a n d a t a d a r i s e r t if ik a t d a n g a m b a r s it u a s i y a n g d it e r im a d a r i

               P e m b e ri T u g a s .


        14.    K e t e r a n g a n m e n g e n a i r e n c a n a t a t a k o t a d ip e r o le h s e c a r a t e r t u lis d a n a ta u s e c a r a lis a n

               y a n g d ik e lu a r k a n o le h in s t a n s i y a n g b e r w e n a n g , k e c u a li d iin s t r u k s ik a n la in , K J P P A n d e s t a

               b e r a n g g a p a n b a h w a o b je k p e n ila ia n t id a k t e r p e n g a r u h o le h b e r b a g a i h a l y a n g b e r s if a t

               p e m b a t a s a n - p e m b a t a s a n d a n o b je k p e n ila ia n m a u p u n k o n d is i p e n g g u n a a n , b a ik s a a t in i

               a ta u p u n y a n g a k a n d a t a n g t id a k b e r te n t a n g a n d e n g a n p e r a t u r a n - p e r a t u r a n y a n g b e r la k u .


        15.     I n f o r m a s i y a n g t e la h d ib e r ik a n o le h p ih a k la in k e p a d a K J P P A n d e s ta , s e p e r t i y a n g te la h

               d is e b u t k a n d a la m L a p o r a n d ia n g g a p la y a k d a n d a p a t d ip e r c a y a , t e t a p i K J P P A n d e s t a tid a k

               b e r ta n g g u n g ja w a b , jik a t e r n y a t a in f o r m a s i y a n g d ib e r ik a n itu t e r b u k t i t id a k s e s u a i d e n g a n

                hal yang sesun g gu hn ya .




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                9
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               I n f o r m a s i y a n g d in y a t a k a n t a n p a m e n y e b u t k a n s u m b e r n y a m e r u p a k a n h a s il p e n e la a h a n

               K J P P A n d e s t a t e r h a d a p d a t a y a n g a d a , p e m e r ik s a a n a ta s d o k u m e n a ta u p u n k e te r a n g a n

               d a r i in s t a n s i p e m e r in t a h          yang    b e r w e n a n g . T a n g g u n g ja w a b              u n tu k    m e m e r ik s a       k e m b a li

               k e b e n a r a n in f o r m a s i t e r s e b u t s e p e n u h n y a b e r a d a d i p ih a k P e m b e r i T u g a s .

        16.    K JP P        A n d e s ta        t e la h     m e m p e r t im b a n g k a n        k o n d is i    o b je k         p e n ila ia n ,     nam un            tid a k

               b e r k e w a jib a n       u n tu k    m e m e r ik s a       s tru k tu r b a n g u n a n      a ta u p u n         b a g ia n - b a g ia n       d a r i o b je k

               p e n ila ia n y a n g t e r t u t u p , t id a k t e r lih a t , d a n t id a k d a p a t d ija n g k a u . K J P P A n d e s t a t id a k

               m e m b e r ik a n ja m in a n b ila a d a p e la p u k a n , r a y a p , g a n g g u a n h a m a la in n y a , a ta u k e r u s a k a n

               yang      t id a k t e r lih a t .     K JP P       A n d e s t a t id a k b e r k e w a jib a n         u n tu k      m e la k u k a n         p e m e r ik s a a n

               t e r h a d a p f a s ilit a s lin g k u n g a n          dan     la in n y a , k e c u a li d iin f o r m a s ik a n           la in , p a d a p e n ila ia n ,

               K J P P A n d e s t a b e r a s u m s i b a h w a s e lu r u h a s p e k t e r s e b u t d ip e n u h i d e n g a n b a ik .


        17.    D ih a r a p k a n la p o r a n p e n ila ia n in i t id a k d ip e r u n t u k a n s e b a g a i s a t u - s a t u n y a d a s a r s u a t u

               e v a lu a s i. S e t ia p p ih a k y a n g a k a n m e n g g u n a k a n la p o r a n in i d is a r a n k a n u n t u k m e m b u a t

               e v a lu a s i   s e c a ra       t e r p is a h    te rh a d a p     o b je k    p e n ila ia n ,       s e tia p      p ih a k     p e r lu      m e la k u k a n

               p e n g e ce ka n ke a b sa ha n d o ku m e n yang ada.


        18.    L a p o r a n in i d ib u a t b e r d a s a r k a n in f o r m a s i lis a n , d im a n a in f o r m a s i t e r s e b u t d ia n g g a p b e n a r

               d a n d it u a n g k a n d a la m p e n y u s u n a n L a p o r a n in i.


               D a t a d a n in f o r m a s i y a n g d it e r im a m e l i p u t i :

               -     I n f o r m a s i m e n g e n a i b a t a s d a n k o n d is i o b je k p e n ila ia n .

               -     C o p y S e r t if ik a t H a k G u n a B a n g u n a n

               -     L is t a s s e t t e t a p b e r u p a lis t m e s in d a n p e r a la t a n

               -     W a w a n c a ra         yang          d ila k u k a n     dengan          Pak       Iz u rm a n         p e r w a k ila n         yang          m e w a k ili

                     P T G e o p r im a S o lu s i T b k s e b a g a i p ih a k y a n g m e n d a m p in g i p a d a s a a t in s p e k s i o b je k

                     p e n ila ia n

               D engan          d e m ik ia n ,       K JPP         A n d e s ta     m e n y a ta k a n      t id a k     b e rta n g g u n g         ja w a b       te rh a d a p

               k e a k u ra ta n d a n        k e b e n a r a n m a t e r ia l d a r i s e lu r u h        in f o r m a s i y a n g d it e r im a t e r s e b u t d a n

               m e r u p a k a n b a g ia n y a n g t id a k d a p a t d ip is a h k a n d a r i L a p o r a n ini.

        19.    B id a n g la in y a n g t id a k t e r m a s u k d a la m p e n e la a h a n d a n p e n u g a s a n K J P P A n d e s t a a n t a r a

               la in :

               -     H a l- h a l y a n g b e r k a it a n d e n g a n h u k u m .

               -     P e r m a s a la h a n p e r u n d a n g - u n d a n g a n .

               -     H a l- h a l k h u s u s la in n y a y a n g b u k a n m e r u p a k a n b id a n g k e a h lia n K J P P A n d e s t a , y a n g

                     m u n g k in r e le v a n .

                U n t u k m e n d a p a t k a n in f o r m a s i p a d a b id a n g - b id a n g t e r s e b u t , d is a r a n k a n u n t u k m e m in t a

                p e n d a p a t d a r i p ih a k y a n g a h li d a la m b id a n g - b id a n g te r k a it.




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                            10
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                                                                                                    KJPP Edi Andesta dan Rekan

        20.    S esuai penugasan                      m aka          pem bahasan,               a n a lis is     dan         o p in i d a la m         L a p o ra n     in i a d a la h

               m e n y a n g k u t o p in i N ila i S e w a P a s a r , s e d a n g k a n h a l- h a l d ilu a r h a l t e r s e b u t , s e p e r t i c a r a

               p e m b a y a ra n ,       sum ber            dana          dan     kem am puan                keuangan              t id a k    te rm a s u k         b a g ia n     d a ri

               p e n u g a s a n in i d a n b u k a n m e r u p a k a n t a n g g u n g ja w a b K J P P A n d e s ta .


        21.    A s u m s i- a s u m s i y a n g d ig u n a k a n d a la m a n a lis is la p o r a n s a a t in i m u n g k in t id a k b e r la k u la g i

               a p a b ila    t e r ja d i s e s u a t u          a ta u   k o n d is i t e r t e n t u     yang         m e m p e n g a r u h i k e te p a t a n           a s u m s i-

               a s u m s i t e r s e b u t.


        22.    K JP P        A n d e s ta        t id a k         b e rta n g g u n g       ja w a b        a ta s       k e r u g ia n      yang          d it im b u lk a n       o le h

               k e s a la h a n / k e s im p u la n y a n g t e r ja d i a k ib a t a d a n y a d a t a / in f o r m a s i P e m b e r i T u g a s y a n g

               b e lu m / t id a k K a m i te r im a .


        23.    L a p o r a n in i t id a k b e r t u ju a n u n t u k d is ir k u la s ik a n a ta u d id is t r ib u s ik a n s e c a r a u m u m d a n tid a k

               u n t u k d ir e p r o d u k s i s e r t a           d ig u n a k a n    u n t u k t u ju a n         la in    k e c u a li a ta s        p e r s e t u ju a n      K JPP

               A n d e s ta       s e c a ra    t e r t u lis .    K JP P     A n d e s ta      t id a k     b e rta n g g u n g          ja w a b     a ta s    k e r u g ia n     a ta u

               k e h ila n g a n y a n g d id e r it a a k ib a t p e n g g u n a a n L a p o r a n in i o le h p ih a k la in t a n p a p e r s e t u ju a n

               d a r i K J P P A n d e s t a s e c a r a t e r tu lis .


        24.    K J P P A n d e s t a b e r a s u m s i b a h w a P e m b e r i T u g a s t e la h d a n a k a n m e m e n u h i k e w a jib a n

               yang      b e rk e n a a n       dengan              p e r p a ja k a n , r e t r ib u s i d a n          p u n g u ta n -p u n g u ta n         la in n y a s e s u a i

               d e n g a n p e r a t u r a n y a n g b e r la k u .


        25.    L a p o ra n       in i d it e r b it k a n        sesuai      m aksud          t u ju a n     p e n ila ia n      b e rp e d o m a n            kepada          lin g k u p

               p e n u g a s a n y a n g t e la h d is e p a k a t i d e n g a n p ih a k P e m b e r i T u g a s , L a p o r a n d ib u a t s e s u a i

               d e n g a n k e w e n a n g a n p e n ila i u n t u k m e m b e r ik a n o p in i n ila i p r o p e r t i/ o b je k p e n ila ia n . S e t ia p

               a k ib a t h u k u m d a r i t in d a k a n P e n g g u n a L a p o r a n P e n ila ia n a ta u P e m b e r i T u g a s d ilu a r t u ju a n

               p e n ila ia n ,     h a s il p e n ila ia n , p r o s e s          p e n ila ia n      dan       is i d a r i la p o r a n           p e n ila ia n    m e ru p a k a n

               t a n g g u n g ja w a b d a r i P e m b e r i T u g a s d a n P e n g g u n a L a p o r a n P e n ila ia n .


        26.    B a h w a n ila i d ib e r ik a n d a la m b e n t u k s a tu a n R u p ia h .




        P T G e o p r i m a S o l u s i T b k .______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                    11
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                                                                                        KJPP Edi Andesta dan Rekan

        1.         PENDAHULUAN


        1 .1 .     N o m o r d a n T a n g g a l L a p o r a n P e n ila ia n


                   N o m o r la p o r a n p e n ila ia n y a n g d ik e lu a r k a n o le h K J P P A n d e s t a a d a la h 0 0 2 1 0 / 2 . 0 0 5 3 -

                   0 0 / P I /0 5 / 0 5 0 6 / 1 / I V / 2 0 2 6 d a n t a n g g a l la p o r a n p e n ila ia n 2 2 A p r il 2 0 2 6



        1 .2 .     P e m b e ri T u g a s


                   P e m b e r i tu g a s p e n ila ia n d e n g a n d a t a - d a t a d a p a t d iu r a ik a n s e b a g a i b e r ik u t:


                   N a m a P e ru s a h a a n               :   P T G e o p r im a S o lu s i T b k

                   B id a n g U s a h a                     :   P e r d a g a n g a n B e s a r M e s in , P e r a la t a n d a n P e r le n g k a p a n

                  A la m a t                                :   K o m p le k R u k a n A r t h a G a d in g N ia g a , B lo k D N o . 1 5 A

                                                                K e lu r a h a n K e la p a G a d in g B a r a t, K e c a m a t a n K e la p a G a d in g

                                                                J a k a r t a U ta r a , D K I J a k a r t a 1 4 2 4 0



        1 .3 .     P e n g g u n a L a p o r a n P e n ila ia n


                  P e n g g u n a la p o r a n p e n ila ia n d e n g a n d a t a - d a t a d a p a t d iu r a ik a n s e b a g a i b e r i k u t :


                  N a m a P e ru s a h a a n               :    P T G e o p r im a S o lu s i T b k

                  B id a n g U s a h a                     :    P e r d a g a n g a n B e s a r M e s in , P e r a la t a n d a n P e r le n g k a p a n

                  A la m a t                                :   K o m p le k R u k a n A r t h a G a d in g N ia g a , B lo k D N o . 1 5 A

                                                                K e lu r a h a n K e la p a G a d in g B a r a t, K e c a m a t a n K e la p a G a d in g

                                                                J a k a r t a U ta r a , D K I J a k a r ta 1 4 2 4 0




        1 .4 .    D a s a r P e n ila ia n


                  S e h u b u n g a n d e n g a n p e n u g a s a n y a n g d ib e r ik a n k e p a d a K a m i o le h P e m b e r i T u g a s u n t u k

                  m e la k u k a n      p e n ila ia n   aset      sebagai        p e n ila i   in d e p e n d e n ,     sesuai        dengan    P ro p o s a l

                  P e n a w a r a n J a s a P e n ila ia n P r o p e r t i N o . S u r a t P e n a w a r a n N o : 0 9 3 / P - A n d e s t a / l l / 2 0 2 6 ,

                  t e r t a n g g a l 1 9 F e b r u a r i 2 0 2 6 , y a n g d is e p a k a t i o le h k e d u a b e la h p ih a k s e b a g a i s u r a t

                  p e r in t a h k e r ja .



                  P e n ila ia n d ila k u k a n d e n g a n b e r p e d o m a n k e p a d a P O J K 2 8 , S E O J K 3 3 2 0 2 1 , K E P I d a n

                  S P I E d i s i V II T a h u n 2 0 1 8 d e n g a n            ru a n g   lin g k u p a n t a r a la in m e lip u ti; V e r if ik a s i d a n

                  id e n t if ik a s i d a ta , p e m e r ik s a a n d a t a - d a t a d a n a n a lis a , d a n p e n y a m p a ia n p e n d a p a t a ta s

                  O p in i N ila i S e w a P a s a r , d a la m b e n t u k L a p o r a n P e n ila ia n .




        P T G e o p r i m a S o l u s i T b k ._______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                       12
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                                                                                             KJPP Edi Andesta dan Rekan

    1 .5 .    O b je k P e n ila ia n


              O b je k P e n ila ia n b e r u p a t a n a h , b a n g u n a n p a b r ik s e r t a m e s in d a n p e r a la t a n d e n g a n lu a s

              ta n a h 1 5 . 4 0 0 m 2 d a n lu a s b a n g u n a n ± 9 . 2 0 7 m 2 y a n g t e r le t a k d i K a w a s a n E J I P ( E a s t

              J a k a rta    In d u s tr ia l P a r k ) B lo k         M - 8 - 1 , J a la n     C it a n d u y 5 , D e s a S u k a r e s m i, K e c a m a t a n

              C ik a r a n g S e la t a n , K a b u p a t e n B e k a s i, P r o v in s i J a w a B a r a t.



    1 .6 .    T a n g g a l In s p e k s i


              B e rd a s a rk a n      p r o p o s a l p e n a w a r a n ja s a         p e n ila ia n     y a n g t e la h d is e t u ju i d a n d is e p a k a t i

              sebagai           S u ra t   P e r ja n jia n    K e r ja ,     P e n ila i     te la h    m e la k u k a n    in s p e k s i    te r h a d a p    o b je k

              p e n ila ia n p a d a t a n g g a l 2 3 F e b r u a r i 2 0 2 6 , s e h u b u n g a n d e n g a n k e m u n g k in a n a d a n y a

              p e r u b a h a n y a n g t e r ja d i t e r h a d a p k o n d is i p a s a r d a n k o n d is i o b je k p e n ila ia n , m a k a la p o r a n

              p e n ila ia n in i h a n y a d a p a t m e m p r e s e n t a s ik a n t e n t a n g o p in i N ila i S e w a P a s a r p a d a s a a t

              t a n g g a l p e n ila ia n . K a m i b e r a s u m s i b a h w a k o n d is i o b je k p e n ila ia n p a d a s a a t ta n g g a l

              p e n ila ia n s a m a d e n g a n p a d a s a a t in s p e k s i la p a n g a n .



    1 .7 .    T a n g g a l P e n ila ia n


              T a n g g a l e f e k t if p e n ila ia n       ( c u t o f f d a t e ) a d a la h ta n g g a l d im a n a            h a s il n ila i d it e t a p k a n

              d e n g a n k o n d is i d a n s y a r a t - s y a r a t y a n g d ib e r la k u k a n . P a d a L a p o r a n P e n ila ia n in i y a n g

              d it e t a p k a n s e b a g a i t a n g g a l p e n ila ia n a d a la h 3 1 D e s e m b e r 2 0 2 5 .



    1 .8 .    M a k s u d d a n T u ju a n P e n ila ia n


              M a k s u d d a n t u ju a n d a r i p e n u g a s a n p e n ila ia n in i a d a la h u n t u k m e m b e r ik a n p e n d a p a t

              y a n g o b je k t if m e n g e n a i o p in i N ila i S e w a P a s a r o b je k p e n ila ia n p a d a t a n g g a l p e n ila ia n ,

              yang      akan        d ig u n a k a n    u n tu k       k e p e n tin g a n     aksi      k o rp o ra s i    dan   o le h      k a re n a n y a    t id a k

              d ir e k o m e n d a s ik a n u n t u k t u ju a n la in n y a .



    1 .9 .    R u a n g L in g k u p P e n ila ia n


              S e s u a i je n is O b je k P e n ila ia n d a n t u ju a n d a r i p e n ila ia n in i, m a k a r u a n g lin g k u p p e n ila ia n

              y a n g a k a n k a m i la k s a n a k a n m e n c a k u p :


              a.       M e m p e r o le h p e m a h a m a n t e r h a d a p k o n d is i p a s a r .

              b.       M e n g a n a lis a a s u m s i d a s a r y a n g d ig u n a k a n .

              c.       M e n e n t u k a n p e n d e k a t a n p e n ila ia n y a n g s e s u a i, b e r d a s a r k a n k a r a k t e r is t ik O b je k

                       P e n ila ia n .

              d.       M e m b u a t la p o r a n p e n ila ia n .




    P T G e o p r i m a S o l u s i T b k .______________________________________________________________

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                      13
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                                                                                          KJPP Edi Andesta dan Rekan

               S e d a n g k a n p r o s e s p e n ila ia n m e n c a k u p h a l- h a l s e b a g a i b e r ik u t:


               a.       I d e n t i f i k a s i M a s a la h


                        B e r t u ju a n u n t u k m e n g e t a h u i le b ih je la s t e n t a n g je n is O b je k P e n ila ia n , k a r a k te r is t ik ,

                        k u a n t it a s , s e r t a t in g k a t k e s u lita n y a n g a k a n d ih a d a p i.


               b.       P e r s ia p a n d a n P e n g u m p u la n D a ta (D o k u m e n )


                        P e r s ia p a n d ila k u k a n u n t u k m e n u n ja n g k e la n c a r a n p e la k s a n a a n p e n ila ia n , d a t a - d a t a

                        yang      d ip e r lu k a n   d ia n t a r a n y a   a d a la h   copy     s e r t if ik a t k e p e m ilik a n   p r o p e r t i, d a f t a r

                        m e s in d a n p e r a la t a n .


               c.       In s p e k s i L a p a n g a n d a n P e n g u m p u la n D a ta


                        I n s p e k s i la p a n g a n d ila k u k a n u n t u k m e n g e t a h u i h a l- h a l s e b a g a i b e r ik u t :

                        1 ) K o n d is i f is ik p r o p e r t i.

                        2)   B a t a s d a n b e n t u k p r o p e r ti.

                        3)   K o n d is i lin g k u n g a n d a n p o t e n s in y a .



                        P e n g u m p u la n d a t a m e lip u ti:

                        1) D a t a p a s a r s e t e m p a t m e n g e n a i je n is O b je k P e n ila ia n .

                        2)   K e t e n t u a n t a t a r u a n g y a n g d ik e lu a r k a n o le h in s t a n s i te r k a it.


               d.       A n a lis a D a ta


                        P ro s e s     a n a lis a    d ila k u k a n    u n tu k    m e n e n tu k a n    k e s im p u la n      a k h ir   n ila i    dengan

                        m e n g g u n a k a n p e n d e k a t a n p e n ila ia n y a n g t e la h d it e n t u k a n .


               e.       P e n e n t u a n N ila i d a n P e l a p o r a n


                        A n a lis a d a t a d ila k u k a n s e s u a i p e n d e k a t a n d a n m e t o d e P e n ila ia n y a n g d ila k u k a n

                        u n t u k m e n y im p u lk a n o p in i N ila i. H a s il o p in i N ila i a k a n d it u a n g k a n d a la m L a p o r a n

                        d a la m b e n t u k L a p o r a n P e n ila ia n .



    1 .1 0 .     D a s a r N ila i


               S e s u a i in f o r m a s i y a n g k a m i p e r o le h d a r i p e m b e r i tu g a s m e n g e n a i m a k s u d d a n t u ju a n

               p e n ila ia n in i a d a la h u n t u k t r a n s a k i s e w a m e n y e w a , d e n g a n d e m ik ia n d a s a r n ila i y a n g

               k a m i g u n a k a n d a la m la p o r a n p e n ila ia n in i a d a la h N ila i S e w a P a s a r .




    P T G e o p r i m a S o l u s i T b k .______________________________________________________________

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                 14
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                                                                                                  KJPP Edi Andesta dan Rekan

        1 .1 1 .        D e f i n i s i d a n Is t i l a h


                    Pada         p e la k s a n a a n     p e n ila ia n     in i    kam i     m enggunakan              b e b e ra p a    is t ila h     yang     dapat

                   d id e f in is ik a n s e b a g a i b e r ik u t:


                    a.     N ila i a d a la h p e r k ir a a n h a r g a y a n g d iin g in k a n o le h p e n ju a l d a n p e m b e li a ta s s u a tu

                           b a ra n g    a ta u ja s a       pada       w a k tu     te rte n tu    dan      m e r u p a k a n ju m la h      m a n fa a t e k o n o m i

                           b e r d a s a r k a n N ila i P a s a r ( M a r k e t V a lu e ) y a n g a k a n d ip e r o le h d a r i o b je k P e n ila ia n

                           p a d a T a n g g a l P e n ila ia n ( C u t O f f D a te ) .


                    b.     N ila i S e w a P a s a r ( M a r k e t R e n t a l V a lu e ) a d a la h p e r k ir a a n ju m la h u a n g y a n g d a p a t

                           d ip e r o le h d a r i p e n y e w a a n s u a t u a s e t p a d a t a n g g a l p e n ila ia n , a n t a r a p e m ilik y a n g

                           b e r m in a t m e n y e w a k a n d a n p e n y e w a y a n g b e r m in a t m e n y e w a s e s u a i p e r s y a r a t a n

                           s e w a y a n g la y a k d a la m t r a n s a k s i b e b a s ik a t a n , y a n g p e m a s a r a n n y a d ila k u k a n s e c a r a

                           la y a k , d a n t ia p - t ia p p ih a k m e n g e t a h u i, b e r t in d a k h a t i- h a t i, d a n t a n p a p a k s a a n . ( S P I

                           1 0 1 p o in t 3 .6 ) .


                   c.      A s e t O p e r a s i o n a l a d a la h a s e t y a n g d ig u n a k a n d a la m o p e r a s io n a l p e r u s a h a a n y a n g

                           d ig u n a k a n s e c a r a b e r k e la n ju t a n .


                   d.      A s e t N o n O p e r a s i o n a l a d a la h a s e t y a n g t e r p is a h k a n d a r i o p e r a s io n a l p e r u s a h a a n

                           d a n t e r d ir i a ta s a s e t y a n g a k a n d ip a k a i p a d a m a s a y a n g a k a n d a t a n g ( r e s e r v e a s e t) ,

                           A s e t S u r p lu s , a ta u A s e t In v e s ta s i.


                   e.      L a p o r a n P e n i l a i a n P r o p e r t i a d a la h la p o r a n t e r t u lis y a n g d ib u a t o le h P e n ila i P r o p e r ti

                           yang      m e m u a t o p in i P e n ila i P r o p e r t i m e n g e n a i O b je k               P e n ila ia n   s e rta      m e n y a jik a n

                           in f o r m a s i t e n t a n g p r o s e s p e n ila ia n .


                   f.      D a s a r P e n i l a i a n a d a la h s u a t u p e n je la s a n d a n / a t a u p e n d e f in is ia n , t e n t a n g je n is n ila i

                           y a n g s e d a n g d it e lit i b e r d a s a r k a n k r it e r ia t e r t e n t u .


                   g.      P e n d e k a ta n        P e n ila ia n     a d a la h     s u a tu    c a ra     u n tu k   m e m p e r k ir a k a n       N ila i   dengan

                           m e n g g u n a k a n s a la h s a tu a ta u le b ih M e t o d e P e n ila ia n .


                   h.      P e n d e k a t a n P e n d a p a t a n ( I n c o m e A p p r o a c h ) a d a la h P e n d e k a t a n P e n ila ia n y a n g

                           d id a s a r k a n p a d a p e n d a p a t a n d a n b ia y a d a r i O b je k P e n ila ia n p e r p e r io d e te r t e n t u ,

                           y a n g d a p a t d ih a s ilk a n o le h O b je k P e n ila ia n , y a n g k e m u d ia n d ik a p it a lis a s ik a n .


                    i.     M e t o d e P e n i l a i a n a d a la h s u a t u c a r a a ta u r a n g k a ia n c a r a t e r t e n t u d a la m m e la k u k a n

                           P e n ila ia n .


                   j.      T a n g g a l P e n i l a i a n ( C u t O f f D a t e ) a d a la h ta n g g a l p a d a s a a t N ila i, h a s il p e n ila ia n ,

                           a ta u p e r h it u n g a n m a n f a a t e k o n o m i d in y a t a k a n .

        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                     15
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                                                                                                                                                 A       L

                                                                                                                                                                     *
              k.    T a n g g a l L a p o r a n P e n i l a i a n P r o p e r t i a d a la h t a n g g a l d im a n a la p o r a n d it e r b it k a n d a n

                   d it a n d a t a n g a n i o le h P e n ila i P r o p e r t i.


              l.    I n s p e k s i a d a la h       k u n ju n g a n   dan     p e n e lit ia n    s u a tu    O b je k P e n ila ia n d e n g a n      tu ju a n

                    m e n d a p a t k a n in f o r m a s i a ta s O b je k P e n ila ia n s e b a g a i d a s a r u n t u k m e n e n t u k a n o p in i

                    p r o f e s io n a l a t a s n ila i O b je k P e n ila ia n .




    1 .1 2 . U r a i a n I n f o r m a s i Y a n g D i g u n a k a n D a l a m A n a l i s i s


              I n f o r m a s i y a n g k a m i p e r o le h d a r i b e r b a g a i s u m b e r in f o r m a s i y a n g d ip u b lik a s ik a n , k a m i

              a n g g a p m e r u p a k a n in f o r m a s i y a n g r e le v a n d a n d a p a t d ip e r c a y a k e b e n a r a n n y a .


              a.   S u m b e r D a ta y a n g k a m i g u n a k a n d a la m p e n ila ia n in i b e r s u m b e r d a r i P ih a k P e m b e r i

                   T u g a s d a n m e d ia e le k t r o n ik y a n g s u d a h d ip u b lis h .


              b.    P ih a k p ih a k y a n g k a m i w a w a n c a r a i d a la m p e la k s a n a a n p e n ila ia n a d a la h P e r w a k ila n

                    P T G e o p r im a S o lu s i T b k s e b a g a i p ih a k y a n g m e n d a m p in g i p a d a s a a t in s p e k s i o b je k

                   p e n ila ia n .




    1 .1 3 . P e n d e k a t a n P e n i l a i a n d a n A l a s a n P e n g g u n a a n n y a


              O b je k P e n ila ia n T a n a h , B a n g u n a n P a b r ik , m e s in d a n p e r a la ta n


              D a la m         p e n ila ia n      in i    sesuai        dengan            P O JK           2 8 /P O J K .0 4 /2 0 2 1 ,     dan       S EO JK

              N o . 3 3 / S E O J K . 0 4 / 2 0 2 1 , o b je k p e n ila ia n d a p a t d ila k u k a n p e n ila ia n d e n g a n m e n g g u n a k a n

              1 ( s a t u ) P e n d e k a t a n P e n ila ia n ;


              S esuai          P e ra tu ra n       P O JK       2 8 /P O J K .0 4 /2 0 2 1 ,         dan       S EO JK        N o .3 3 / S E 0 J K .0 4 /2 0 2 1

              m e n g e n a i p e n d e k a t a n p e n ila ia n y a n g d ig u n a k a n d a n m e m p e r t im b a n g k a n p e n d e k a t a n -

              p e n d e k a t a n y a n g la z im d it e r a p k a n d a la m p e n ila ia n t e r s e b u t d i a ta s , d a la m m e la k u k a n

              p e n ila ia n     o b je k    p e n ila ia n    k a m i m e n c a ri d a ta         sew a       yang      m e m ilik i p e r u n t u k k a n    dan

              p e n g g u n a a a n y a n g s a m a d e n g a n o b je k p e n ila ia n , s e te la h itu k a m i m e n g a s u m s ik a n n ila i

              ju a l a ta s      d a ta     ta n a h ,    bangunan,          m e s in    dan       p e r a la t a n   yang    d is e w a   te r s e b u t u n tu k

              m e m p e r o la h      P e r b a n d in g a n     a n ta ra    h a rg a   sew a dengan                 h a r g a ju a l. O le h    k a re n a   hal

              t e r s e b u t m a k a P e n d e k a t a n P e n d a p a t a n m e t o d e G r o s s I n c o m e M u l t i p l i e r { G \tA ) d a p a t

              d i g u n a k a n d a l a m p e n i la i a n in i.




    P T G e o p r i m a S o l u s i T b k .______________________________________________________________

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                               16
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                                                                                               KJPP Edi Andesta dan Rekan

        1 .1 4 . P e r n y a t a a n I n d e p e n d e n s i P e n i l a i a n


                  D a la m m e m p e r s ia p k a n L a p o r a n P e n ila ia n in i k a m i b e r t in d a k s e c a r a in d e p e n d e n t a n p a

                  adanya         k o n f lik d a n t id a k t e r a f ilia s i d e n g a n            p e m b e r i t u g a s a ta u p u n    p ih a k - p ih a k y a n g

                  t e r a f ilia s i. K a m i ju g a t id a k m e m p u n y a i k e p e n t in g a n a ta u k e u n t u n g a n p r ib a d i b e r k a it a n

                  d e n g a n p e n u g a s a n in i.




        1 .1 5 . S t a t u s P e n i la i


                  S t a t u s p e n ila i d a la m la p o r a n in i a d a la h K J P P A n d e s t a d a n in d iv id u p e n ila i y a n g b e r s if a t

                  I n d e p e n d e n y a n g m e m ilik i iz in u s a h a d a r i K e m e n t e r ia n K e u a n g a n d a n t e r d a f t a r s e b a g a i

                  p r o f e s i p e n u n ja n g    pasar m odal di                  O t o r it a s    Jasa      K euangan        (O J K ),      s e b a g a i P e n ila i

                  In d e p e n d e n .



        1 .1 6 . K e j a d i a n P e n t i n g S e t e l a h T a n g g a l P e n i l a i a n                          (S ubsequent Event)

                  S e t e la h ta n g g a l p e n ila ia n t id a k t e r d a p a t k e ja d ia n - k e ja d ia n p e n t in g y a n g b e r p e n g a r u h

                  t e r h a d a p O b je k p e n ila ia n .




        1 .1 7 . K o n f i r m a s i P e n u g a s a n B e r s a m a a n ( B e r d e k a t a n )


                  B e rd a s a rk a n     I n f o r m a s i d a r i P e m b e r i T u g a s , b a h w a a s e t a ta u               lia b ilit a s y a n g   m e n ja d i

                  o b je k p e n ila ia n t id a k s e d a n g a ta u t e la h d in ila i o le h P e n ila i P u b lik la in n y a u n t u k m a k s u d ,

                  t u ju a n , p e n g g u n a la p o r a n d a n t a n g g a l p e n ila ia n y a n g s a m a a ta u b e r d e k a t a n ( d a la m

                  ja n g k a w a k t u t id a k le b ih d a r i d u a b u la n ) . K E P I E d is i V l l - T a h u n 2 0 1 8 b u t i r 5 .8




        1 .1 8 . J e n i s M a t a U a n g


                  M a ta u a n g y a n g d ig u n a k a n d a la m p e n ila ia n in i a d a la h m a t a u a n g R u p i a h ( R p .) .




        1 .1 9 . A s u m s i d a n A s u m s i K h u s u s


                   a.       B a h w a o b je k      p e n ila ia n      t id a k   m e m p u n y a i m a s a la h         hukum        dan       h a k k e p e m ilik a n

                            a d a la h s a h , b e b a s d a r i s e n g k e t a d a n d a p a t d ia lih k a n h a k n y a .


                   b.       Bahw a       o b je k      p e n ila ia n     yang       d it u n ju k k a n     o le h   P e m b e ri    Tugas         a d a la h   benar

                            m e r u p a k a n p r o p e r t i d a la m p e n ila ia n .


                   c.       I n s p e k s i d a p a t d ila k u k a n t a n p a a d a p e m b a t a s a n a k s e s k e lo k a s i o b je k p e n ila ia n

                            a ta u y a n g h a r u s d is e d ia k a n o le h P e m b e r i T u g a s .

        P T G e o p r i m a S o l u s i T b k .______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                   17
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                   d.       K a m i t id a k m e la k u k a n             p e n g u k u ra n        t e r h a d a p lu a s a n     t a n a h , lu a s a n         b e rd a s a rk a n

                            y a n g t e r c a n t u m d a la m s e r t if ik a t k e p e m ilik a n .


                   e.       m e s in d a n p e r a la t a n d in ila i s e b a g a i s a tu k e s a t u a n d it e m p a t ( in - s itu ) , d a n b a g ia n d a r i

                            b is n is b e r ja la n .


                   f.       B a g ia n - b a g ia n b a n g u n a n y a n g t id a k t e r lih a t s e p e r t i s t r u k t u r , p o n d a s i d a n t in g k a t

                            k e k e r a s a n d in d in g t e r p e n u h i s e b a g a im a n a m e s t in y a d a n b e r f u n g s i d e n g a n b a ik .


                   g.       Kam i      m enggunakan                   d a ta       yang     d ip e r o le h     d a ri     P e m b e ri     Tugas          dan      kam i      tid a k

                            m e la k u k a n          pengecekan                   te r h a d a p       keabsahan                s e r t if ik a t,     o le h       k a re n a n y a

                            d a t a / in f o r m a s i y a n g k a m i t e r im a t e r s e b u t d ia n g g a p b e n a r .


                   h.       N ila i P a s a r y a n g d im a k s u d                 m e n c e r m in k a n      n ila i y a n g       a d a s e s u n g g u h n y a ta n p a

                            m e m p e r h it u n g k a n          adanya           k e w a jib a n     a ta s    p a ja k     a ta u    b ia y a - b ia y a       yang      t e r k a it

                            dengan         t r a n s a k s i p e n ju a la n         te rs e b u t.     P ro p e rti y a n g       d in ila i b e r d a s a r k a n        asum si

                            bebas        d a ri      s e g a la    h ip o t ik ,    p e rs e n g k e ta a n      dan        p re m i s e rta          b ia y a    yang       b e lu m

                            d is e le s a ik a n .


                   i.       D a t a d a n in f o r m a s i y a n g d ib e r ik a n o le h P e m b e r i T u g a s d ia s u m s ik a n b e n a r d a n

                            w a ja r s e r t a m e n ja d i t a n g g u n g ja w a b p e n u h P e m b e r i T u g a s m e n g e n a i k e b e n a r a n

                            dan keabsahannya.



                  K o n d is i- k o n d is i t e r s e b u t d i a ta s a k a n m e m p e n g a r u h i n ila i d a n m e n ja d i p e r t im b a n g a n

                  P e n ila i     d a la m        m e la k u k a n      p e n ila ia n      te rh a d a p       o b je k     p e n ila ia n        s e c a ra    k e s e lu r u h a n .

                  S e h u b u n g a n t u ju a n p e n ila ia n a d a la h u n t u k t r a n s a k s i s e w a m e n y e w a , m a k a d a s a r y a n g

                  d ig u n a k a n     a d a la h       N ila i S e w a        P a s a r . O p in i N ila i S e w a             P asar yang              K a m i s im p u lk a n ,

                  m e n ja d i      b a g ia n        yang        t id a k     dapat        d ip is a h k a n      d a ri     a s u m s i- a s u m s i           khusus        yang

                  d is a m p a ik a n d i a ta s




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                               18
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                                                                                              KJPP Edi Andesta d a n
                                                                                                                                                                    A      L

                                                                                                                                                                                          o
                                                                                                                                                                                          Rekan


    2.        ASPEK PASAR



    2 .1 .       P e r tu m b u h a n E k o n o m i In d o n e s ia


                 P e rtu m b u h a n        ekonom i          In d o n e s ia t u m b u h          le b ih t in g g i d id u k u n g               b e r b a g a i k e b ija k a n

                 y a n g d it e m p u h P e m e r in t a h d a n B a n k I n d o n e s ia . P e r t u m b u h a n e k o n o m i p a d a t r iw u la n

                 IV 2 0 2 5 t e r c a t a t s e b e s a r 5 , 3 9 %             ( y o y ) , le b ih tin g g i d a r i p e r t u m b u h a n p a d a t r iw u la n

                 s e b e lu m n y a s e b e s a r 5 ,0 4 % ( y o y ) . P e n in g k a t a n in i t e r u t a m a d it o p a n g o le h p e r m in ta a n

                 d o m e s t ik d a r i k o n s u m s i r u m a h t a n g g a d a n in v e s t a s i s e ja la n d e n g a n d a m p a k p o s it if

                 b e rb a g a i    s t im u lu s     k e b ija k a n     P e m e r in t a h        dan        b a u ra n          k e b ija k a n     Bank          I n d o n e s ia .

                 D engan          p e rk e m b a n g a n       in i, p e r t u m b u h a n e k o n o m i s e c a r a                  k e s e lu r u h a n ta h u n            2025

                 s e b e s a r 5 ,1 1 %        (y o y ),     le b ih   t in g g i d ib a n d in g k a n            dengan            p e r tu m b u h a n           pada       2024

                 sebesar           5 ,0 3 %      (y o y )     dan      d iik u t i          dengan       p e r b a ik a n           k u a lita s      k e t e n a g a k e r ja a n .

                 P e r t u m b u h a n e k o n o m i y a n g le b ih t in g g i d ip r a k ir a k a n b e r la n ju t p a d a t r iw u la n I 2 0 2 6 .

                 K o n s u m s i r u m a h t a n g g a m e n in g k a t d it o p a n g b e r b a g a i p r o g r a m s t im u lu s P e m e r in t a h ,

                 p e lo n g g a r a n     k e b ija k a n     m o n e te r, e k s p e k ta s i         konsum en                    yang    te ru s      m e m b a ik          s e r ta

                 p e n in g k a t a n     k e g ia t a n     ekonom i           pada         b e rb a g a i       H a ri     Besar          Keagam aan                  N a s io n a l

                 ( H B K N ) d i t r iw u la n I 2 0 2 6 s e p e r t i T a h u n B a r u Im le k , H a r i S u c i N y e p i, d a n Id u lf it r i 1 4 4 7

                 H . I n v e s t a s i ju g a d ip r a k ir a k a n t u m b u h le b ih t in g g i d id o r o n g o le h in v e s t a s i P e m e r in t a h ,

                 t e r m a s u k h ilir is a s i S u m b e r D a y a A la m ( S D A ) , s e r t a p e r b a ik a n k e y a k in a n p e la k u u s a h a

                 y a n g m a s ih b e r la n ju t .



                 T a b e l 2 .1         P e rtu m b u h a n E k o n o m i



                                                                               2023                                        2024                               2025
                              Komponen                     2022                                   2023                                      2024
                                                                   1      II          III    IV               1       II      III      IV               1      II        III      IV

                 Konsumsi Rumah Tangga                     4,94 4,53 5,22 5,05 4,47 4,82 4,92 4,94 4,92 4,99 4,94 4,95 4,97                                             4,89     5,11
                 Konsumsi Lembaga Nonprofit yang
                                                           5,66 6,29 8,78 6,40 18,37 10,03 24,13 9,79 11,46 6,06 12,48 3,07 7,82                                        3,76     5,90
                 Melayani Rumah Tangga
                 Konsumsi Pemerintah                       4,42 3,33 10,52 -3,86 2,94 3,02 20,45 2,04 4,63 4,61 6,76 -1,22 -0,32 5,66                                            4,55

                 Investasi (PMTDB)                         3,87 1,53 4,05 5,08 4,32 3,76 3,78 4,42 5,16 5,03 4,61 2,12 6,99                                             5,04     6,12

                  Investasi Bangunan                       0,91 0,08 3,32 6,31 6,42 4,04 5,46 5,31 6,02 5,26 5,51 1,35 4,89                                             3,02     3,74

                   Investasi Nonbangunan                   12,53 5,70 6,10 2,05 -0,78 3,03 -0,78 1,97 2,96 4,40 2,23 4,32 12,93 10,34 12,39

                 Ekspor                                    16,23 11,72 -2,84 -3,91 1,66 1,34 2,01 8,89 9,73 8,36 7,25 5,91 10,14 9,14                                            3,25

                 Impor                                     15,00 4,12 -3,25 -6,82 0,14 -1,60 1,92 8,12 12,60 11,26 8,54 3,57 11,15 0,86                                          3,96

                 PDB                                        5,31 5,04 5,17 4,94 5,04 5,05 5,11 5,05 4,95 5,02 5,03 4,87 5,12                                            5,04     5,39
                 Sum ber: Bank Indonesia


    P T G e o p r im a S o lu s i T b k .

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                   19
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             S       C         /     E       N          T     /      F     /      C            A    P     R




                                                                                        KJPP Edi Andesta dan Rekan

2 .2 .       N e r a c a P e m b a y a r a n In d o n e s ia


            S e c a r a k e s e lu r u h a n t a h u n 2 0 2 5 , p e r k e m b a n g a n N P I m e n u n ju k a n k e ta h a n a n s e k t o r

            e k s t e r n a l y a n g t e t a p te r ja g a , d i t e n g a h m e n in g k a t n y a k e t id a k p a s t ia n p a s a r k e u a n g a n

            g lo b a l. T r a n s a k s i b e r ja la n ta h u n 2 0 2 5 m e n c a t a t d e f is it y a n g t e r k e n d a li s e b e s a r                      1 ,5

            m ilia r d o la r A S ( 0 , 1 % d a r P D B ) , le b ih t in g g i d ib a n d in g k a n d e n g a n d e f is it t a h u n 2 0 2 4

            s e b e s a r 8 ,6 m iilia r d o la r A S                ( 0 , 6 % d a r i P D B ) . P e r k e m b a n g a n in i d e p e n g a r u h i o le h

            p e n in g k a t a n s u r p lu s n e r a c a p e r d a g a n g a n b a r a n g s e ir in g d e n g a n k in e r ja e k s p o r y a n g

            m e n in g k a t , k h u s u s n y a e k p o r p r o d u k m a n u f a k t u r . S e la in itu , s u r p lu s n e r a c a p e n d a p a t a n

            s e k u n d e r ju g a le b ih t in g g i d ip e n g a r u h i o le h m e n in g k a t n y a p e n e r im a a n r e m it a n s i d a r i

            P e k e r ja M ig r a n I n d o n e s ia ( P M I) .



            S e m e n ta ra         itu   d e f is it   n e ra c a    ja s a      m e n in g k a t d id o r o n g         o le h    k e n a ik a n   d e f is it ja s a

            t e le k o m u k a s i s e ja la n d e n g a n p e n in g k a t a n k in e r ja s e k t o r in f o r m a s i d a n k o m u n ik a s i.

            D e f is it   n e ra c a       p e n d a p a ta n        p r im e r       ju g a   m e n in g k a t       d ip e n g a r u h i     o le h    k e n a ik a n

            p e m b a y a ra n        d e v id e n .    T ra n s a k s i       m odal      dan     f in a s ia l    ta h u n       2025      m e n c a t a t d e f is it

            s e b e s a r 4 , 2 m ilia r d o la r A S d id o r o n g o le h k e lu a r n y a a lir a n m o d a l a s in g p a d a in v e s t a s i

            p o r t f o lio d a n in v e s t a s i la in n y a s e ir in g d e n g a n k e t id a k p a s t ia n                   p a s a r k e u n g a n g lo b a l

            y a n g t in g g i s e p a n ja n g t a h u n 2 0 2 5 . P o s is i C a d a n g a n d e v is a m e n in g k a t d a r i 1 5 5 ,7 m ilia r

            d o la r A S           pada    a k h ir     D esem ber 2024                   m e n ja d i   1 5 6 ,5     m ila ir d o la r A S             pada    a k h ir

            D e s e m b e r 2 0 2 5 . P o s is i c a d a n g a n d e v is a t e r s e b u t s e ta r a d e n g a n p e m b ia y a a n 6 ,2 b u la n

            im p o r d a n p e m b a y a r a n u ta n g lu a r n e g e r i P e m e r in t a h , s e r t a b e r a d a d i a ta s s t a n d a r

            k e c u k u p a n in t e r n a s io n a l s e k it a r 3 b u la n im p o r .


            G r a f i k 2 .1        N e r a c a P e m b a y a r a n In d o n e s i a




                                   2021                     2022                       2023                        2024                      2025
                 • angkasementara                           ■ ■ ■ T r a n s . Modal & Finansial                      rnam Trans. Berjalan
                 ** angka sangat sementara                            Neraca Keseluruhan                             ------- Cadev (RHS)

             Sum ber: Bank Indonesia.

P T G e o p r im a S o lu s i T b k .                                __________________________________________________

L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                        20
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                                                                                         KJPP Edi Andesta d a n
                                                                                                                                        /


                                                                                                                                                                         o   Rekan


   2 .3 .       N ila i T u k a r R u p ia h


                T e k a n a n t e r h a d a p n ila i t u k a r R u p ia h s e m p a t m e n in g k a t a k ib a t k e b ija k a n t a r if s e p ih a k

                o le h    AS     dan    d in a m ik a       g lo b a l la in n y a ,     nam un         la n g k a h   s t a b ilis a s i   Bank      In d o n e s ia

                b e r h a s il   m enahan          p e le m a h a n      le b ih     d a la m .       Tekanan      te rh a d a p      n ila i   tu k a r   R u p ia h

                k e m b a li t in g g i s e ja k a k h ir A g u s t u s 2 0 2 5 a k ib a t f a k t o r g lo b a l, s e p e r t i p e n u r u n a n F F R

                y a n g d in ila i k u r a n g a k o m o d a t if ( le s s d o v is h ) d a n g o v e r n m e n t s h u t d o w n d i A S , s e r t a

                f a k t o r d o m e s t ik a n t a r a la in        b e ru p a     k e ru s u h a n    s o s ia l d a n   k e k h a w a t ir a n    p a s a r a ta s

                m e le b a r n y a d e f is it fis k a l.



                N ila i t u k a r R u p ia h h in g g a a k h ir D e s e m b e r 2 0 2 5 t e r c a t a t R p 1 6 . 6 7 5 p e r d o la r A S , a ta u

                m e le m a h 3 ,4 8 % d a r i p o s is i a k h ir D e s e m b e r 2 0 2 4 . S e c a r a k e s e lu r u h a n , p e r g e r a k a n

                R u p ia h r e la t if s t a b il d ib a n d in g k a n d e n g a n k e lo m p o k m a t a u a n g n e g a r a b e r k e m b a n g

                d a n le b ih k u a t d ib a n d in g k a n d e n g a n m a ta u a n g n e g a r a m a ju s e la in d o la r A S . S t a b ilis a s i

                n ila i t u k a r R u p ia h t id a k h a n y a d it o p a n g o le h k o n s is t e n s i k e b ija k a n s t a b ilis a s i B a n k

                I n d o n e s ia , te ta p i ju g a o le h p e n in g k a t a n k o n v e r s i v a lu t a a s in g k e R u p ia h o le h e k s p o r t ir

                s e ir in g d e n g a n p e n g u a t a n k e b ija k a n D e v is a H a s il E k s p o r S u m b e r D a y a A la m .



                G r a f ik 2 .2      P e r g e r a k a n N ila i T u k a r R u p ia h

                                                                                                                                                           %
                                                                                                                                                                        15




                         2019               2020                    2021                2022                2023                 2024                 2025


                                                       Nilai T uka r-m tm                         ------Nilai Tukar-yoy

                 Sum ber: Bloomberg




    P T G e o p r i m a S o l u s i T b k . _____________________________________________

    L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                  21
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                                                                                             KJPP Edi Andesta dan Rekan

     2 .4 .       In f l a s i


                  S t a b ilit a s h a r g a t e r ja g a d e n g a n in f la s i y a n g r e n d a h d a la m k is a r a n s a s a r a n 2 , 5 ± 1 % d a n

                  m e n d u k u n g s t a b ilit a s p e r e k o n o m ia n . In fla s i I n d e k s H a r g a K o n s u m e n ( I H K ) D e s e m b e r

                  2 0 2 5 t e r c a t a t r e n d a h s e b e s a r 2 ,9 2 % ( y o y ) . I n fla s i in ti t e r ja g a r e n d a h s e b e s a r 2 ,3 8 %

                  ( y o y ) , s e ir in g k o n s is t e n s i k e b ija k a n s u k u b u n g a d a la m m e n ja n g k a r e k s p e k t a s i in f la s i

                  d a la m s a s a r a n , k a p a s it a s e k o n o m i y a n g m a s ih b e s a r , im p o r t e d in f la t io n y a n g t e r k e n d a li

                  s e ja la n d e n g a n k e b ija k a n s t a b ilis a s i n ila i t u k a r R u p ia h B a n k I n d o n e s ia , s e r t a d a m p a k

                  p o s it if d a r i d ig it a lis a s i. I n f la s i v o la t ile f o o d ( V F ) t e r c a t a t 6 , 2 1 % ( y o y ) .



                  S e m e n t a r a itu , in f la s i k e lo m p o k a d m in is t e r e d p r ic e s (A P ) t e r c a t a t s e b e s a r 1 ,9 3 % ( y o y ) ,

                  s e ja la n d e n g a n t e r b a t a s n y a k e b ija k a n p e n y e s u a ia n h a r g a y a n g d ia t u r o le h P e m e r in t a h .

                  K e d e p a n , B a n k I n d o n e s ia m e y a k in i in f la s i IH K p a d a 2 0 2 6 d a n 2 0 2 7 a k a n t e t a p t e r ja g a

                  r e n d a h d a la m s a s a r a n 2 , 5 ± 1 % d id u k u n g o le h k o m it m e n B a n k In d o n e s ia u n t u k t e r u s

                  k o n s is t e n     m e m p e r k u a t k e b ija k a n        m o n e t e r s e r t a s in e r g i d e n g a n           P e m e r in t a h   d a la m

                  p e n g e n d a lia n in f la s i b a ik d i p u s a t m a u p u n d i d a e r a h .



                  G r a fik 2 .3           In f l a s i G a b u n g a n K o t a IH K



                                        V tfla y a h            D e s '2 5                                                                                %, yoy
                                     Sumatra                         3,82
                                     Jawa                            2.71
                                     Balinusra                       2.83
                                                                                                                                                                             6
                                     Kalimantan                      2,75
                                     Sulampua                        2,69                                                                                                    5
                                     N a s io n a l                  2 ,9 2
                                                                                                                                                                             4
                                                                                                                                                                             3
                                                                                                                                                                             2
                                                                                                                                                                             1

                                                                                                                                                                             0


                        3 6 9 12 3 6 9                               12 3 6 9                 12 3 6 9                         12 3 6 9 12 3 6 9 12                              3 6 9 12
                          2019   2020                                 2021                 2022      2023                         2024     2025
                             —Sumatra                   —Jawa               —Balinusra                   —Kalimantan                               Sulampua
                  Sum ber: BPS, diolah




     P T G e o p r im a S o lu s i T b k .

     L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                      22
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T   H                   S        C         /    E          N         T       / F           /   C            /A     R                                       S       A      L




                                                                                                    KJPP Edi Andesta dan Rekan

        2 .5 .       P e r k e m b a n g a n In d u s tr i M a n u fa k tu r


                     In d u s tri      m a n u fa k tu r       m e ru p a k a n         s a la h   s a tu    s e k to r   s t r a t e g is   d a la m     p e r e k o n o m ia n

                     I n d o n e s ia .     S e k to r        in i      b e rp e ra n      p e n t in g     d a la m      m e n c ip t a k a n        la p a n g a n          k e rja ,

                     m e n in g k a t k a n      n ila i     e k s p o r,     s e rta     m e m p e rk u a t s tru k tu r         in d u s t r i   n a s io n a l.      Sebagai

                     p e n g g e r a k u ta m a            in d u s t r ia lis a s i, m a n u f a k t u r ju g a       b e r k o n t r ib u s i s ig n if ik a n       te r h a d a p

                     p e n in g k a t a n n ila i t a m b a h s u m b e r d a y a d o m e s t ik d a n p e n g u a t a n d a y a s a in g e k o n o m i

                     n a s io n a l.



                     M e m a s u k i e r a m o d e r n y a n g d it a n d a i o le h d ig it a lis a s i, o t o m a t is a s i, d a n                          in t e n s if ik a s i

                     p e r s a in g a n g lo b a l, in d u s t r i m a n u f a k t u r I n d o n e s ia m e n g h a d a p i d in a m ik a y a n g s e m a k in

                     k o m p le k s . P e r k e m b a n g a n t e k n o lo g i y a n g p e s a t m e n u n t u t p e r u b a h a n m e n d a s a r d a la m

                    c a r a p r o d u k s i, m a n a je m e n r a n ta i p a s o k , d a n p e n g e lo la a n s u m b e r d a y a m a n u s ia . D i

                     s a tu s is i, b e r b a g a i t a n t a n g a n s t r u k t u r a l m a s ih m e m b a y a n g i s e k t o r in i. N a m u n , d i s is i

                     la in , e r a m o d e r n ju g a m e m b u k a p e lu a n g b e s a r u n t u k m e la k u k a n t r a n s f o r m a s i d a n

                     m e m p e r k u a t p o s is i in d u s t r i m a n u f a k t u r In d o n e s ia d i t in g k a t r e g io n a l m a u p u n g lo b a l.



                     T in g g in y a t in g k a t k o n s u m s i d o m e s t ik y a n g d it o p a n g o le h ju m la h p e n d u d u k b e s a r d a n

                     p e r t u m b u h a n k e la s m e n e n g a h . M a s u k n y a in v e s t a s i a s in g la n g s u n g ( F o r e ig n D ir e c t

                     I n v e s t m e n t / F D I ) k e s e k t o r - s e k t o r m a n u f a k t u r s t r a t e g is . D u k u n g a n p e m e r in t a h m e la lu i

                     k e b ija k a n in d u s t r ia lis a s i, p e m b a n g u n a n k a w a s a n in d u s t r i t e r in t e g r a s i, s e r t a p r o g r a m

                     p e n g o la h a n d a n h ilir is a s i s u m b e r d a y a a la m . K e m a ju a n t e k n o lo g i d ig it a l y a n g m u la i

                     d it e r a p k a n d a la m p r o s e s p r o d u k s i u n t u k m e n in g k a t k a n e f is ie n s i d a n k u a lit a s p r o d u k .



                     M e s k i d e m ik ia n , k o n t r ib u s i s e k t o r m a n u f a k t u r t e r h a d a p P r o d u k D o m e s t ik B r u to ( P D B )

                     n a s io n a l m e n g a la m i p e n u r u n a n s e ja k s e k it a r t a h u n 2 0 1 5 . K o n d is i in i m e n u n ju k k a n

                     a d a n y a g e ja la d e in d u s t r ia lis a s i d in i, s e h in g g a t r a n s f o r m a s i in d u s t r i m e n ja d i k e b u t u h a n

                     m endesak              agar           s e k to r      m a n u fa k tu r       k e m b a li     b e rp e ra n       sebagai           m o to r         u ta m a

                     p e r t u m b u h a n e k o n o m i n a s io n a l.




        P T G e o p r i m a S o l u s i T b k .______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                              23
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                                                                                             KJPP E d i A n d e s t a
                                                                                                                                                / S A L



                                                                                                                                                                  dan Rekan
                                                                                                                                                                                o
   3.        P E N D E K A T A N P E N IL A IA N


             T e rd a p a t       b e b e ra p a     p e n d e k a ta n         yang        la z im       d ig u n a k a n      d a la m        p e n ila ia n       s u a tu

             p r o p e r t i/ a s e t . P r in s ip n y a s e m u a p e n d e k a t a n d a p a t d ia p lik a s ik a n t e r h a d a p s e m u a je n is

             p r o p e r t i, t e t a p i p a d a k e n y a t a a n n y a a d a b e b e r a p a p e n d e k a t a n y a n g k u r a n g s e s u a i a ta u

             t e r p a k s a t id a k d a p a t d ig u n a k a n s e h u b u n g a n d e n g a n d a t a - d a t a y a n g d is y a r a t k a n o le h

             p e n d e k a t a n b e r s a n g k u t a n t id a k t e r p e n u h i a ta u le b ih d is e b a b k a n o le h t u ju a n d a r i p a d a

             p e n ila ia n itu s e n d ir i.


             a.      D a la m       m enggunakan                 P e n d e k a ta n     P e n ila ia n ,       M e to d e      P e n ila ia n ,    dan      p ro s e d u r

                     p e n ila ia n , P e n ila i P r o p e r t i w a jib :


                     1)       M e m ilih      dan        m e n e ra p k a n        P e n d e k a ta n       P e n ila ia n ,     M e to d e       P e n ila ia n ,     dan

                              p r o s e d u r p e n ila ia n y a n g s e s u a i d e n g a n m a k s u d d a n t u ju a n p e n ila ia n , d e f in is i

                              N ila i y a n g d ic a r i, d a n k a r a k t e r is t ik p e n ila ia n ; d a n

                     2)       M e n g g u n a k a n p a lin g k u r a n g 2 ( d u a ) P e n d e k a t a n P e n ila ia n u n t u k m e m p e r o le h

                              h a s il p e n ila ia n y a n g a k u r a t d a n o b je k t if .


             b.      P e n d e k a t a n P e n ila ia n s e b a g a im a n a d im a k s u d d a la m h u r u f a p o in t (2 ) t e r d ir i d a r i:


                     1)       P e n d e k a t a n P a s a r ( M a r k e t A p p r o a c h );

                     2)       P e n d e k a t a n P e n d a p a t a n ( I n c o m e A p p r o a c h );

                     3)       P e n d e k a t a n B ia y a ( C o s t A p p r o a c h ) .


             c.      D a la m h a l P e n ila i P r o p e r t i m e la k u k a n p e n ila ia n p r o p e r t i t e r t e n t u d a n p e n g g u n a a n

                     2 ( d u a ) P e n d e k a t a n P e n ila ia n s e b a g a im a n a d im a k s u d p a d a h u r u f a p o in t (2 ) t id a k

                     m e m u n g k in k a n u n t u k d ila k s a n a k a n , P e n ila i P r o p e r t i d a p a t m e n g g u n a k a n 1 ( s a tu )

                     P e n d e k a t a n P e n ila ia n s e b a g a im a n a d im a k s u d p a d a h u r u f b.


             d.      D a la m       h a l P e n ila i P r o p e r t i h a n y a m e n g g u n a k a n                1 ( s a tu ) P e n d e k a t a n       P e n ila ia n

                     s e b a g a im a n a d im a k s u d p a d a h u r u f c , P e n ila i P r o p e r t i w a jib m e m p e r t im b a n g k a n d a n

                     m e n g g u n a k a n 2 ( d u a ) M e t o d e P e n ila ia n y a n g b e r b e d a d a la m P e n d e k a t a n P e n ila ia n

                     te rs e b u t.


             e.      P e n ila i P r o p e r t i w a jib         m engungkapkan                  dan       m e n je la s k a n      a la s a n     m enggunakan

                     1 ( s a t u ) P e n d e k a t a n P e n ila ia n s e b a g a im a n a d im a k s u d p a d a h u r u f d d a la m L a p o r a n

                     P e n ila ia n P r o p e r ti.


             f.      K e te n tu a n       le b ih       la n ju t     m engenai           je n is - je n is       o b je k    P e n ila ia n      p ro p e rti       yang

                     m e m u n g k in k a n          u n tu k        d ila k u k a n   P e n ila ia n          dengan          m enggunakan                 1     ( s a tu )

                     P e n d e k a t a n P e n ila ia n d it e t a p k a n o le h O t o r it a s J a s a K e u a n g a n .




   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                          24
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             g.      J e n is      o b je k       P e n ila ia n       p ro p e rti      yang            dapat       d ila k u k a n       P e n ila ia n        dengan

                      m e n g g u n a k a n 1 ( s a t u ) P e n d e k a t a n P e n ila ia n :


                      1) t a n a h k o s o n g ;


                            a)      Tanah          yang         m e m e n u h i p r in s ip      penggunaan                 t e r t in g g i d a n    t e r b a ik   u n tu k

                                    d ik e m b a n g k a n s e b a g a i p r o p e r t i y a n g t id a k m e n g h a s ilk a n p e n d a p a t a n ; d a n

                            b)      Tanah          yang     m e m e n u h i p r in s ip          penggunaan                 t e r t in g g i d a n    t e r b a ik   u n tu k

                                    d ik e m b a n g k a n s e b a g a i p r o p e r t i y a n g d a p a t d iju a l b a g ia n d e m i b a g ia n a ta u

                                    k a p lin g p e r k a p lin g .

                     2)    U n it p r o p e r t i d e n g a n s t a t u s s t r a t a title ;


                     3)    P r o p e r t i d e n g a n s t a t u s b a n g u n g u n a d a n s e r a h ( b u ilt o p e r a t e a n d t r a n s f e r / B O T );


                     4)    P r o p e r t i in d u s t r i


                           C o n t o h p r o p e r t i in d u s t r i a d a la h m e s in , p e r a la t a n , ta n a h d a n / a t a u b a n g u n a n y a n g

                           t e r g o lo n g     sebagai           p ro p e rti    o p e r a s io n a l     te r m a s u k    gudang            yang       m e ru p a k a n

                           b a g ia n t id a k t e r p is a h k a n d a r i p r o s e s p r o d u k s i, d a n p e r a la t a n m e d is .


                     5)    P r o p e r t i K h u s u s y a n g m e r u p a k a n b a g ia n d a r i k e g ia t a n u s a h a ;


                     6)    P e r a b o t a n d a n p e r a la t a n k a n t o r la in ( f u r n it u r e , f ix t u r e s , a n d o f f ic e e q u ip m e n t );


                     7 ) A la t      tra n s p o rta s i        dan      a la t     b e ra t    yang         bukan          m e ru p a k a n         p ro p e rti    yang

                           m e n g h a s ilk a n p e n d a p a t a n (in c o m e p r o d u c in g p r o p e r t y );


                     8)    R uko; dan


                     9)    B a r a n g p e r s e d ia a n y a n g b u k a n m e r u p a k a n p e r s e d ia a n b a r a n g ja d i.


             h.      P e n ila i    P ro p e rti      w a jib     m e n a a ti     k e te n t u a n      m e n g e n a i je n is - je n is      o b je k     P e n ila ia n

                     p r o p e r t i y a n g m e m u n g k in k a n u n t u k d ila k u k a n P e n ila ia n d e n g a n m e n g g u n a k a n 1

                     ( s a t u ) P e n d e k a t a n P e n ila ia n s e b a g a im a n a d im a k s u d p a d a h u r u f f.


             i.      D a la m h a l P e n ila i P r o p e r t i m e n g g u n a k a n k e te n t u a n s e b a g a im a n a d im a k s u d d a la m

                     h u r u f a, b, d a n c m a k a P e n ila i P r o p e r t i w a jib m e n g u n g k a p k a n a la s a n n y a d a la m

                     L a p o r a n P e n ila ia n P r o p e r t i.



   3 .1 .    P e n d e k a t a n P a s a r (M arket A pproach)


             D a la m h a l P e n ila i P r o p e r t i m e n g g u n a k a n P e n d e k a t a n P a s a r ( M a r k e t A p p r o a c h ) m a k a

             b e r la k u k e te n t u a n s e b a g a i b e r ik u t :


             a.      P e n d e k a ta n         P asar           (M a rk e t      A p p ro a c h )         hanya        dapat           d it e r a p k a n       dengan

                     m e n g g u n a k a n d a t a p a s a r t e r k in i d a r i O b je k p e n ila ia n d a n p r o p e r t i p e m b a n d in g .



   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                          25
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         b.    P r o p e r t i p e m b a n d in g      s e b a g a im a n a         d im a k s u d        d a la m     h u ru f a     w a jib    m e ru p a k a n

               p ro p e rti       yang      s e b a n d in g          dan     s e je n is      dengan            O b je k      p e n ila ia n     dan       te la h

              d it r a n s a k s ik a n a ta u d it a w a r k a n .


         c.    N ila i O b je k p e n ila ia n w a jib d ip e r o le h m e la lu i p e r b a n d in g a n a n t a r a d a t a p a s a r O b je k

               p e n ila ia n d e n g a n d a t a p a s a r p r o p e r t i p e m b a n d in g .


         d.    P ro p e rti       p e m b a n d in g        s e b a g a im a n a        d im a k s u d      d a la m      h u ru f    a,    p a lin g     s e d ik it

               b e r ju m la h 3 ( tig a ) p r o p e r ti.


         e.    D a la m m e n e n t u k a n p r o p e r t i p e m b a n d in g , P e n ila i P r o p e r t i w a jib m e m p e r h a t ik a n h a l-

              h a l s e b a g a i b e r ik u t :

               1)     T in g k a t p e r m in t a a n d a n p e n a w a r a n p r o p e r t i p e m b a n d in g ;

              2)       H a r g a p r o p e r t i y a n g s e h a r u s n y a d ib a y a r u n t u k m e n d a p a t k a n s u b s t it u s i O b je k

                       p e n ila ia n d e n g a n u tilit a s p r o p e r t i y a n g s e r u p a ;

              3)       K e s e im b a n g a n a n t a r a p e r m in t a a n d a n p e n a w a r a n p r o p e r t i p e m b a n d in g ; d a n

              4)       P e n g a r u h y a n g s ig n if ik a n d a r i lin g k u n g a n s e k it a r O b je k p e n ila ia n .


         f.    D a ta p r o p e r t i p e m b a n d in g y a n g w a jib d ip e r o le h p a lin g k u r a n g b e r u p a :


              1)       D a ta t r a n s a k s i a ta u p e n a w a r a n ;

              2)       P e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g b e r la k u ; d a n

              3)       D a t a la in n y a d a r i p r o p e r t i p e m b a n d in g y a n g m e r u p a k a n s u b t it u s i d a r i O b je k

                       p e n ila ia n .


         g.    P r o p e r t i p e m b a n d in g      yang          d ig u n a k a n     w a jib t e r le t a k d i lin g k u n g a n          s e k it a r a ta u

               kaw asan           yang      s e je n is d e n g a n         O b je k p e n ila ia n        dan       b e r a s a l d a r i t r a n s a k s i a ta u

               p e n a w a r a n y a n g b e r s if a t la y a k d a n P a s a r .


         h.    S e t ia p     p e rb e d a a n     d a ta       a n ta ra   O b je k     p e n ila ia n     dan      p r o p e r t i p e m b a n d in g     yang

              s ig n if ik a n m e m p e n g a r u h i N ila i, w a jib d ig u n a k a n s e b a g a i f a k t o r p e m b a n d in g .

         i.    P e n ila i W a jib m e la k u k a n v e r if ik a s i d a n a n a lis is s e tia p d a t a y a n g d ig u n a k a n , p a lin g

               k u ra n g :

               1)      m e la k u k a n I n s p e k s i u n t u k m e n g id e n t if ik a s i p e r s a m a a n d a n p e r b e d a a n a n ta r a

                       O b je k p e n ila ia n d e n g a n p r o p e r t i p e m b a n d in g ;

               2)      m e la k u k a n a n a lis is d a t a p r o p e r t i p e m b a n d in g s e h in g g a m e m e n u h i s y a r a t a ta u

                       a s u m s i d a la m N ila i P a s a r [ M a r k e t V a lu e ) , y a itu :

                       a)         P e n ju a l d a n p e m b e li t id a k b e r a d a d a la m k o n d is i t e r p a k s a ;

                       b)         P e n ju a l d a n        p e m b e li t id a k       m em punyai           hubungan            khusus         yang      dapat

                                  m e n y e b a b k a n t r a n s a k s i t id a k P a s a r ;


   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________
   Laporan Penilaian Properti                                                                                                                                   26
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                                   c)       P e n ju a l      dan     p e m b e li      m e m ilik i    w a k tu      yang   cukup        u n tu k      m e n g a m b il

                                            k e p u t u s a n d a la m t r a n s a k s i; d a n

                                   d)       T id a k t e r d a p a t h a l- h a l k h u s u s la in n y a d a la m t r a n s a k s i.


                          3)       M e m ilih f a k t o r - f a k t o r p e m b a n d in g y a n g t e p a t d a n m e n g e m b a n g k a n a n a lis is

                                   p e r b a n d in g a n u n t u k s e t ia p f a k t o r p e m b a n d in g ; d a n

                          4)       M e n g g u n a k a n f a k t o r - f a k t o r p e m b a n d in g s e r t a m e m b u a t p e n y e s u a ia n t e r h a d a p

                                   f a k t o r - f a k t o r p e m b a n d in g d a la m       m e la k u k a n p e r b a n d in g a n a n t a r a d a t a p a s a r

                                   O b je k p e n ila ia n d e n g a n d a t a p a s a r p r o p e r t i p e m b a n d in g .


                  j.      P r o s e d u r y a n g w a jib d ila k u k a n P e n ila i P r o p e r t i d a la m P e n d e k a t a n P a s a r ( M a r k e t

                          A p p r o a c h ) a d a la h s e b a g a i b e r ik u t:


                          1)       P e n g u m p u la n D a ta

                          2)       P e n y e s u a ia n d i d a la m P e n d e k a t a n P a s a r ( M a r k e t A p p r o a c h )


                  k.      P e n g u m p u la n d a t a s e b a g a im a n a d im a k s u d p a d a h u r u f j p o in t (1 ) d ila k u k a n d e n g a n

                          c a r a m e la k u k a n p e n e lit ia n u n t u k m e n d a p a t k a n in f o r m a s i d a t a t r a n s a k s i d a n d a t a

                          p e n a w a r a n d a r i p r o p e r t i y a n g s e b a n d in g d a n s e je n is .


                          D a t a s e b a g a im a n a d im a k s u d p a d a h u r u f k w a jib b e r s u m b e r d a r i a s o s ia s i p e n ila i.


                  m.      P e n y e s u a ia n s e b a g a im a n a d im a k s u d p a d a h u r u f j p o in t (2 ) d ila k u k a n p a lin g k u r a n g

                          t e r h a d a p fa k t o r :


                          1)       L o k a s i;

                          2)       P e r u n t u k a n ( z o n in g ) ;

                          3)       S if a t - s if a t f is ik o b je k P e n ila ia n 1.

                                     a)    Tanah;

                                     b)     B an gunan; dan

                                     c)     O b je k     P e n ila ia n       la in n y a   d is e s u a ik a n    dengan    k a r a k t e r is t ik   je n is   o b je k

                                            P e n ila ia n .


                  n.      F a k t o r - f a k t o r p e m b a n d in g y a n g w a jib d ip e r t im b a n g k a n , p a lin g k u r a n g m e lip u ti:


                          1)       H a k - h a k y a n g t e r k a n d u n g d a la m o b je k P e n ila ia n d a n p r o p e r t i p e m b a n d in g ;

                          2)       K o n d is i p e n ju a la n ;

                          3)       K o n d is i p a s a r ;

                          4)       L o k a s i; d a n

                          5)       K a r a k t e r is t ik fis ik .




        P T G e o p r i m a S o l u s i T b k .______________________________ _______________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                 21
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                o.       P e n ila i P r o p e r t i w a jib m e n g id e n t if ik a s i h a k - h a k y a n g t e r d a p a t p a d a o b je k P e n ila ia n

                        d a n p r o p e r t i p e m b a n d in g s e b a g a im a n a d im a k s u d p a d a h u r u f n p o in t (1 ) y a n g d ip ilih

                        u n t u k d ia n a lis is d a n s e la n ju t n y a d ila k u k a n p e n y e s u a ia n u n t u k s e t ia p p e r b e d a a n

                        h a k - h a k y a n g t e r d a p a t p a d a o b je k P e n ila ia n d a n p r o p e r t i p e m b a n d in g .


                p.      P e n ila i P r o p e r t i w a jib m e la k u k a n p e n y e s u a ia n a ta s h a r g a t r a n s a k s i a ta u p e n a w a r a n

                        ju a l p r o p e r t i p e m b a n d in g t e r k a it d e n g a n k o n d is i p e n ju a la n s e b a g a im a n a d im a k s u d

                        p a d a h u r u f n p o in t (2 ).


                q.      P e n ila i P r o p e r t i w a jib m e la k u k a n p e n y e s u a ia n h a r g a t r a n s a k s i a ta u p e n a w a r a n ju a l

                        p r o p e r t i p e m b a n d in g d e n g a n k o n d is i p a s a r s e b a g a im a n a d im a k s u d p a d a h u r u f n

                        p o in t (3 ).


                r.      P e n ila i P r o p e r t i w a jib m e la k u k a n p e n y e s u a ia n a ta s h a r g a t r a n s a k s i a ta u p e n a w a r a n

                        ju a l p r o p e r t i p e m b a n d in g t e r k a it d e n g a n              lo k a s i p r o p e r t i s e b a g a im a n a d im a k s u d

                        p a d a p a d a h u r u f n p o in t (4 )


                s.      P e n ila i     P ro p e rti    w a jib    m e la k u k a n        p e n y e s u a ia n      a ta s      p e r b a n d in g a n ,      d a la m     hal

                        te rd a p a t p e rb e d a a n        k a r a k t e r is t ik f is ik a n t a r a p r o p e r t i p e m b a n d in g d e n g a n o b je k

                        P e n ila ia n s e b a g a im a n a d im a k s u d p a d a n p o in t (5 ).


                t.      D a la m       m e la k u k a n    p e n y e s u a ia n s e b a g a im a n a d im a k s u d d a la m                      h u r u f i p o in t (2 ),

                        P e n ila i P r o p e r t i w a jib m e m e n u h i k e te n t u a n s e b a g a i b e r ik u t:

                        1)      M e n e r a p k a n s e c a r a k o n s is t e n d a la m                m e n e t a p k a n p e n y e s u a ia n a n t a r a d a t a

                                o b je k p e n ila ia n d e n g a n d a t a p r o p e r t i p e m b a n d in g .

                        2)      M e la k u k a n       p e n y e s u a ia n      d a ta     p r o p e r t i p e m b a n d in g , d e n g a n           m enggunakan

                                b e n t u k p e n y e s u a ia n s e b a g a i b e r ik u t:

                                a)     P e n y e s u a ia n b e n t u k p e r s e n t a s e

                                b ) P e n y e s u a ia n b e n t u k s a tu a n u a n g


                u.      M e la k u k a n       r a n g k a ia n     p e n y e s u a ia n         (s e q u e n c e        of     a d ju s t m e n t )   dengan             c a ra

                        m e n ju m la h k a n          fa k to r-fa k to r       p e n y e s u a ia n       s e c a ra        b e rs a m a -s a m a         a ta u     dapat

                        d ila k u k a n s e n d ir i- s e n d ir i m e n u r u t c a r a p e n y e s u a ia n y a n g d ila k u k a n d a la m b e n t u k

                        p e r s e n t a s e a ta u s a tu a n u a n g .


                v.      P e n ila i     P ro p e rti    w a jib    m em buat              r e k o n s ilia s i   (p e m b o b o ta n )         te rh a d a p      b e rb a g a i

                        in d ik a s i N ila i y a n g d ih a s ilk a n s e t e la h d ila k u k a n p e n y e s u a ia n p a d a s e t ia p p r o p e r t i

                        p e m b a n d in g u n t u k m e n g h a s ilk a n in d ik a s i n ila i tu n g g a l.


                w.      T in g k a t     p e m b o b o ta n        u n tu k       m a s in g - m a s in g        p ro p e rti       p e m b a n d in g         d it e n t u k a n

                        b e r d a s a r k a n p a d a t in g k a t k e m ir ip a n m a s in g - m a s in g p r o p e r t i p e m b a n d in g t e r h a d a p

                        o b je k y a n g d in ila i.

      P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

      L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                          28
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   3 .2 .     P e n d e k a ta n P e n d a p a ta n                   (Incom e A pproach)

              D a la m h a l P e n ila i P r o p e r t i m e n g g u n a k a n P e n d e k a t a n P e n d a p a t a n ( I n c o m e A p p r o a c h ) ,

              m a k a b e r la k u k e te n t u a n s e b a g a i b e r ik u t:


              a.      P e n d e k a ta n      P e n d a p a ta n         (In c o m e       A p p ro a c h )   hanya          dapat            d ig u n a k a n       u n tu k

                      m e la k u k a n p e n ila ia n a ta s p r o p e r t i y a n g m e m e n u h i k r it e r ia s e b a g a i b e r ik u t:

                      1)      P r o p e r t i y a n g m e n g h a s ilk a n p e n d a p a t a n ( in c o m e p r o d u c in g p r o p e r t y ) :

                              a)    P r o p e r t i y a n g m e n g h a s ilk a n p e n d a p a t a n d a n s u d a h b e r o p e r a s i; d a n

                              b)    P ro p e rti      yang         m e n g h a s ilk a n      p e n d a p a ta n    dan        b e lu m        b e ro p e ra s i      a ta u

                                   d ig u n a k a n s e n d ir i ( o w n e r o c c u p ie d ) .

                      2)     T a n a h y a n g m e m e n u h i p r in s ip p e n g g u n a a n t e r t in g g i d a n t e r b a ik ( h ig h e s t a n d

                              best       use)         u n tu k       d ik e m b a n g k a n       sebagai          p ro p e rti     yang            m e n g h a s ilk a n

                              p e n d a p a t a n ; a ta u

                     3)      T a n a h y a n g m e m e n u h i p r in s ip p e n g g u n a a n t e r t in g g i d a n t e r b a ik ( h ig h e s t a n d

                             b e s t u s e ) u n t u k d ik e m b a n g k a n s e b a g a i p r o p e r t i y a n g d a p a t d iju a l b a g ia n d e m i

                             b a g ia n ( k a p lin g p e r k a p lin g ) .

             b.      M e la k u k a n v e r if ik a s i d a n a n a lis is s e t ia p d a t a y a n g d ig u n a k a n .


             c.      M e t o d e y a n g d ig u n a k a n d a la m P e n d e k a t a n P e n d a p a t a n ( I n c o m e A p p r o a c h ) a d a la h

                     s e b a g a i b e r ik u t :


                      1)     m e t o d e d is k o n t o a r u s k a s ( d is c o u n t e d c a s h f lo w m e t h o d );

                     2)      m e t o d e k a p it a lis a s i la n g s u n g ( d ir e c t c a p it a liz a t io n m e t h o d ) ;

                     3)      m e t o d e p e n y is a a n ( r e s id u a l t e c h n iq u e m e t h o d ) ; d a n

                     4)      G r o s s I n c o m e M u lt ip lie r ( G IM )


             D a la m h a l P e n ila i P r o p e r t i m e n g g u n a k a n m e t o d e d is k o n t o a r u s k a s ( d is c o u n t e d c a s h

             f lo w m e t h o d ) , m a k a b e r la k u k e te n t u a n s e b a g a i b e r ik u t:



             a.      N ila i o b je k D a la m          h a l p r o y e k s i t in g k a t p e n d a p a t a n         t id a k a ta u        b e lu m   s t a b il d a n

                     d e n g a n p e r io d e p e n d a p a t a n t e r b a t a s ( t id a k k e k a l/ t id a k p e r p e t u it y ) , P e n ila i P r o p e r t i

                     h a r u s m e n g g u n a k a n m e t o d e d is k o n t o a r u s k a s .


             b.      N ila i o b je k      P e n ila ia n    d id a p a t k a n    dengan           m e n g a lik a n      r a n g k a ia n      p r o y e k s i a lir a n

                     p e n d a p a t a n d im a s a y a n g a k a n d a t a n g d e n g a n T in g k a t D is k o n t o t e r t e n t u m e n ja d i

                     n ila i s e k a r a n g .


             c.      L a n g k a h - la n g k a h y a n g h a r u s d ila k u k a n d a la m p e n g g u n a a n m e t o d e d is k o n t o a r u s

                     k a s , p a lin g s e d ik it:


                      1)      M e la k u k a n      a n a lis is     p e n d a p a ta n     dan     p e n g e lu a r a n    d a r i o b je k P e n ila ia n d a n

                             p r o p e r t i p e m b a n d in g ;


   P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                         29
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                     2)         M e n g h it u n g     e s t im a s i     p e n d a p a ta n         k o to r     p o t e n s ia l     ( p o t e n t ia l g r o s s        in c o m e )

                                d e n g a n m e m p e r h a t ik a n , p a lin g s e d ik it:


                                a)    k e a n d a la n A s u m s i y a n g d ig u n a k a n ;

                                b ) d a t a h is t o r is y a n g d ig u n a k a n ; d a n

                                c)   b ia y a s e w a d a n lu a s a r e a b a n g u n a n .


             d.      M e n g u ra n g k a n          p e n d a p a ta n           k o to r      e f e k t if     dengan              b ia y a     o p e r a s io n a l         u n tu k

                     m e n d a p a t k a n p e n d a p a t a n b e r s ih o p e r a s i s e b e lu m b u n g a d a n p a ja k .


             e.      M e n e n t u k a n T in g k a t D is k o n to ;

            f.       M e n e n t u k a n p r o s e d u r p e n d is k o n t o a n ;

             g.      M e n d is k o n t o k a n         p e n d a p a ta n         b e r s ih       o p e ra s i       (n e t        o p e r a t in g       in c o m e )       u n tu k

                     m e n g e s t im a s i in d ik a s i N ila i o b je k P e n ila ia n ; d a n


             h.      D a la m        h a l t e r d a p a t t e r m in a l v a lu e s e b a g a i s a la h s a tu u n s u r p e m b e n t u k in d ik a s i

                     N ila i,     P e n ila i P r o p e r t i d a p a t m e n g g u n a k a n                  m e to d e       k a p it a lis a s i la n g s u n g           d a la m

                     p e r h it u n g a n t e r m in a l v a lu e d e n g a n m e m p e r t im b a n g k a n T in g k a t K a p it a lis a s i p a d a

                     p e r io d e      aw al      ( I n it ia l    C a p it a liz a t io n      R a te )       yang        m e ru p a k a n             t o lo k     ukur      u n tu k

                     m e m a s t ik a n b e s a r a n T in g k a t K a p it a lis a s i t e r m in a l ( t e r m in a l c a p it a liz a t io n r a t e ) a ta u

                     m e n g g u n a k a n n ila i s is a d a r i p r o p e r t i.



   3 .3 .    P e n d e k a t a n B ia y a               (C ost A pproach)

             D a la m     h a l P e n ila i P r o p e r t i m e n g g u n a k a n                P e n d e k a ta n        B ia y a ( C o s t A p p r o a c h ) , m a k a

             b e r la k u k e te n t u a n s e b a g a i b e r ik u t :


             a.      P r o s e d u r y a n g w a jib d ila k u k a n d a la m                     p e n ila ia n d e n g a n P e n d e k a t a n B ia y a ( C o s t

                     A p p r o a c h ),


                     1)         M e n e n t u k a n e s t im a s i b ia y a y a n g a k a n d ig u n a k a n , y a itu B ia y a R e p r o d u k s i B a r u

                                ( R e p r o d u c t io n     C o s t N e w ) a ta u             B ia y a        P e n g g a n ti       B a ru    ( R e p la c e m e n t C o s t

                                A / e w j;p e n ila ia n ta n a h ;

                     2)         M e n g h it u n g      b e s a rn y a      e s t im a s i      b ia y a       yang      t e la h       d it e n t u k a n         s e b a g a im a n a

                                d im a k s u d p a d a p o in t (1 ) d a r i o b je k P e n ila ia n ;


                     3)         M e n g h it u n g ju m la h p e n y u s u t a n d a r i o b je k P e n ila ia n ;


                     4)         M e n g u ra n g k a n        b e s a rn y a       e s t im a s i     b ia y a      yang        t e la h    d ih it u n g          s e b a g a im a n a

                                d im a k s u d     pada           p o in t (2 )     dengan            ju m la h       p e n y u s u ta n         yang          t e la h    d ih itu n g

                                s e b a g a im a n a d im a k s u d p a d a p o in t (3 ) ; d a n

                     5)         D a la m h a l o b je k P e n ila ia n m e lip u ti t a n a h , m a k a N ila i t a n a h w a jib d it a m b a h k a n

                                k e d a la m       in d ik a s i N ila i o b je k            P e n ila ia n       yang      m e ru p a k a n             h a s il p e r h it u n g a n

                                s e b a g a im a n a d im a k s u d p a d a h u r u f (4 ).


   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                    30
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              b.      P e r h it u n g a n B ia y a R e p r o d u k s i B a r u ( R e p r o d u c t io n C o s t N e w ) a ta u B ia y a P e n g g a n ti

                      B a ru       ( R e p la c e m e n t       C ost     New)        s e b a g a im a n a       d im a k s u d       pada       h u ru f    a     w a jib

                      m e n g g u n a k a n s a la h s a tu m e t o d e b e r ik u t:

                      1)       M e t o d e S u r v e i K u a n t it a s ( Q u a n t it y S u r v e y M e th o d ) .

                     2)        M e t o d e U n it T e r p a s a n g ( U n it In P la c e M e t h o d ) .

                     3)        M e t o d e M e t e r P e r s e g i ( S q u a r e M e t e r M e th o d ) .

                     4)        M e t o d e I n d e k s B ia y a ( C o s t I n d e x in g M e th o d ) .


             c.      D a la m m e n g g u n a k a n M e t o d e I n d e k s B ia y a ( C o s t I n d e x in g M e t h o d ) , P e n ila i P r o p e r t i

                     w a jib m e n g a lik a n b ia y a p e m b a n g u n a n p r o p e r t i p e m b a n d in g y a n g s e b a n d in g d a n

                     s e je n is      dengan           In d e k s       B ia y a     te rte n tu      u n tu k       m e n g h a s ilk a n     e s t im a s i      b ia y a

                     p e m b a n g u n a n o b je k P e n ila ia n .


             d.      M e to d e       In d e k s     B ia y a    ( C o s t I n d e x in g      M e th o d )      hanya       d a p a t d ig u n a k a n         a p a b ila

                     d ik e t a h u i b ia y a p e m b a n g u n a n d a r i o b je k P e n ila ia n a ta u p r o p e r t i p e m b a n d in g y a n g

                     s e b a n d in g d a n s e je n is .


             e.      P e rb e d a a n      t in g k a t b ia y a      a k ib a t p e r b e d a a n        w a k tu     w a jib d ip e r o le h     dengan           c a ra

                     m e m b a n d in g k a n         t in g k a t   b ia y a      pada     saat         in i d e n g a n     t in g k a t   b ia y a   pada        saat

                     pem bangunan.


             f.      P e rb e d a a n      t in g k a t b ia y a      a k ib a t p e r b e d a a n        lo k a s i w a jib d ip e r o le h       dengan           c a ra

                     m e m b a n d in g k a n h a r g a p a s a r p a d a lo k a s i p r o p e r t i p e m b a n d in g y a n g s e b a n d in g d a n

                     s e je n is d e n g a n h a r g a p a s a r p a d a lo k a s i o b je k P e n ila ia n .


             g.      P e n ila i     P r o p e r t i w a jib     m e n g h it u n g     p e n y u s u ta n       e s t im a s i   b ia y a    p ro p e rti   dengan

                     m e n g g u n a k a n s a la h s a tu m e t o d e p e n y u s u t a n s e b a g a i b e r ik u t:


                     1)        M e to d e e k s tra k s i p a s a r;

                     2)        M e t o d e u m u r e k o n o m is ;

                     3)        M e to d e b re a k d o w n .

             h.      M e t o d e e k s tr a k s i p a s a r s e b a g a im a n a d im a k s u d d a la m                      h u r u f g p o in t (1 ) , h a n y a

                     d a p a t d ig u n a k a n jik a :


                     1)        H a r g a ju a l p r o p e r t i p e m b a n d in g y a n g b e r a s a l d a r i a s o s ia s i p e n ila i te r s e d ia ;

                     2)        P r o p e r t i p e m b a n d in g y a n g d ig u n a k a n w a jib m e m ilik i k r it e r ia s e b a n d in g d a n

                               s e je n is ; d a n

                     3)        P e r h it u n g a n n ila i t a n a h d a n / a t a u B ia y a R e p r o d u k s i B a r u ( R e p r o d u c t io n C o s t

                               N e w ) a ta u        B ia y a     P e n g g a n ti    B a ru       ( R e p la c e m e n t C o s t N e w )          a ta s    p ro p e rti

                               p e m b a n d in g d a p a t d ila k u k a n d e n g a n a k u r a t.

             i.      P r o s e d u r p e r h it u n g a n p e n y u s u t a n d e n g a n m e n g g u n a k a n m e t o d e e k s t r a k s i p a s a r

                     s e b a g a im a n a d im a k s u d d a la m h u r u f g p o in t (1 ), a d a la h :

   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                        31
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                      1)      M e m p e r o le h d a t a t r a n s a k s i a ta u p e n a w a r a n p r o p e r t i p e m b a n d in g d a r i a s o s ia s i

                              p e n ila i;

                     2)       M e la k u k a n p e n y e s u a ia n d a t a t r a n s a k s i a ta u p e n a w a r a n p r o p e r t i p e m b a n d in g ;

                     3)       M e n g h it u n g n ila i p r o p e r t i p e m b a n d in g y a n g t e la h d is u s u t k a n ( d e p r e c ia t e d c o s t

                             o f im p r o v e m e n t s ) u n t u k p r o p e r t i y a n g t e r d ir i a t a s ta n a h d a n b a n g u n a n s e r ta

                             p ra s a ra n a       la in   d ila k u k a n    dengan         c a ra     m e n g u ra n g k a n        d a ta    tra n s a k s i     a ta u

                             p e n a w a r a n p r o p e r t i p e m b a n d in g d e n g a n n ila i t a n a h p r o p e r t i p e m b a n d in g ;

                     4)       M e n g h it u n g       B ia y a   R e p ro d u k s i    B a ru    ( R e p r o d u c t io n    C ost N ew )             a ta u     B ia y a

                             P e n g g a n t i B a r u ( R e p la c e m e n t C o s t N e w ) p r o p e r t i p e m b a n d in g

                     5)      M e n g h it u n g p e n y u s u t a n d e n g a n c a r a m e n g u r a n g k a n B ia y a R e p r o d u k s i B a r u

                             ( R e p r o d u c t io n C o s t N e w ) a ta u B ia y a P e n g g a n t i B a r u ( R e p la c e m e n t C o s t N e w )

                             p r o p e r t i p e m b a n d in g d e n g a n n ila i p r o p e r t i p e m b a n d in g y a n g te la h d is u s u t k a n ;

                             dan

                     6)      M e n g k o n v e r s ik a n p e n y u s u t a n d a la m b e n t u k p e r s e n t a s e d e n g a n c a r a m e m b a g i

                             p e n y u s u ta n d e n g a n         B ia y a R e p r o d u k s i B a r u        ( R e p r o d u c t io n C o s t N e w ) a ta u

                             B ia y a P e n g g a n t i B a r u ( R e p la c e m e n t C o s t N e w ) p r o p e r t i p e m b a n d in g .

             j.      D a la m       m e n g h it u n g     p e n y u s u ta n     dengan         m enggunakan                m e to d e        u m u r e k o n o m is

                     s e b a g a im a n a d im a k s u d          d a la m      h u ru f g    p o in t (2 ) , P e n ila i P r o p e r t i w a jib             t e r le b ih

                     d a h u lu m e m p e r o le h d a t a s e b a g a i b e r ik u t:


                     1)      U m u r a k tu a l p r o p e r t i d e n g a n c a r a           m e n g h it u n g ju m la h           ta h u n      s e ja k p r o p e r t i

                             s e le s a i d id ir ik a n a ta u d ib u a t s a m p a i d e n g a n t a n g g a l p e n ila ia n ;

                     2)      U m u r e f e k t if d e n g a n         c a ra      m e la k u k a n     p e n y e s u a ia n       te r h a d a p     um ur       a k tu a l

                             b e r d a s a r k a n k o n d is i d a n k e g u n a a n p r o p e r t i, a ta u s is a u m u r e k o n o m is p r o p e r t i

                             dengan           c a ra     m e la k u k a n    e s t im a s i t e r h a d a p     s is a   um ur yang                m a s ih     t e r s is a

                             s e b e lu m p r o p e r t i t id a k d a p a t d ig u n a k a n a ta u d io p e r a s ik a n s e c a r a e k o n o m is ;

                     3)      U m u r e k o n o m is ( e c o n o m ic life ) a ta u u m u r m a n f a a t ( u s e f u l life ) d e n g a n c a r a

                             m e n g h it u n g ju m la h ta h u n s e ja k p r o p e r t i d id ir ik a n a ta u d ib u a t s a m p a i d e n g a n

                             e s t im a s i    w a k tu      p ro p e rti    t id a k   dapat        d ig u n a k a n    a ta u     d io p e r a s ik a n       s e c a ra

                             e k o n o m is ;

             k.      M e t o d e u m u r e k o n o m is h a n y a d a p a t d ig u n a k a n jik a u m u r e k o n o m is d a n u m u r e f e k t if

                     o b je k P e n ila ia n d a p a t d it e n t u k a n s e c a r a a k u r a t .


             l.      P r o s e d u r p e r h it u n g a n p e n y u s u t a n d e n g a n m e n g g u n a k a n m e t o d e u m u r e k o n o m is

                     a d a la h :


                     1)      M e n e n t u k a n u m u r e k o n o m is d a n u m u r e f e k t if o b je k P e n ila ia n ; d a n

                     2)      M e n e n tu k a n        p e n y u s u ta n    d a la m     b e n tu k     p e rs e n ta s e    dengan            c a ra     m em bagi

                             u m u r e f e k t if d e n g a n u m u r e k o n o m is o b je k P e n ila ia n .

   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                        32
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             m.      D a la m      m e to d e       b re a k d o w n          s e b a g a im a n a       d im a k s u d           d a la m       h u ru f g           p o in t     (3 ),

                     p e n y u s u t a n d ik e lo m p o k k a n k e d a la m t ig a b a g ia n u ta m a y a itu :


                     1)     K e m u n d u r a n f is ik ( p h y s ic a l d e t e r io r a t io n ) ;


                     2)      K e u s a n g a n f u n g s io n a l ( f u n c t io n a l o b s o le s c e n c e ) ] d a n


                     3)      K e u s a n g a n e k o n o m is ( e c o n o m ic o b s o le s c e n c e )


             n.      D a la m     m e n e n tu k a n        p e n y u s u t a n a k ib a t k e m u n d u r a n f is ik ( p h y s ic a l d e t e r io r a t io n )

                     s e b a g a im a n a d im a k s u d p a d a h u r u f m p o in t (1 ), m a k a w a jib m e m p e r h a t ik a n h a l- h a l

                     s e b a g a i b e r ik u t:


                     1)      K e m u n d u ra n          f is ik      ( p h y s ic a l   d e t e r io r a t io n )    d is e b a b k a n           o le h      fa k to r-fa k to r

                             s e b a g a i b e r ik u t :


                             a)        U m u r;


                             b)        I n t e n s it a s p e n g g u n a a n ;


                             c)        C a r a p e m e lih a r a a n ; a ta u


                             d)        K o n d is i t e r lih a t .

                     2)      P r o s e d u r p e r h it u n g a n            p e n y u s u ta n    b e rd a s a rk a n        k e m u n d u ra n            f is ik     ( p h y s ic a l

                             d e t e r io r a t io n ) , s e b a g a i b e r ik u t :


                             a)        K e m u n d u ra n          f is ik    ( p h y s ic a l d e t e r io r a t io n ) y a n g        t id a k     d a p a t d ip e r b a ik i

                                       ( in c u r a b le ) d id a s a r k a n p a d a f a k t o r u m u r , d ih itu n g d e n g a n c a r a m e m b a g i

                                       u m u r e f e k t if d e n g a n u m u r e k o n o m is ; a ta u


                             b)        K e m u n d u r a n f is ik ( p h y s ic a l d e t e r io r a t io n ) y a n g d a p a t d ip e r b a ik i ( c u r a b le )

                                       d id a s a r k a n          pada         fa k to r      k o n d is i     t e r lih a t ,      d ih it u n g          dengan               c a ra

                                       m e m p e r k ir a k a n b e s a r a n b ia y a p e r b a ik a n y a n g d ip e r lu k a n .


                     3)      D a la m        m e n e n tu k a n          p e n y u s u ta n       a k ib a t    keusangan                f u n g s io n a l           ( f u n c t io n a l

                             o b s o le s c e n c e )       s e b a g a im a n a            d im a k s u d      h u ru f      m       p o in t      (2 ),      m aka             w a jib

                             m e m p e r h a t ik a n h a l- h a l s e b a g a i b e r ik u t:


                            a)     K e u s a n g a n f u n g s io n a l ( f u n c t io n a l o b s o le s c e n c e ) d is e b a b k a n o le h f a k t o r -

                                   f a k t o r y a n g t im b u l d a r i d a la m o b je k P e n ila ia n , s e b a g a i b e r ik u t :


                                   (1 )      P e r e n c a n a a n y a n g t id a k b a ik ;

                                   (2 )      U k u r a n r u a n g a n y a n g t id a k s e s u a i d e n g a n fu n g s in y a ;

                                   (3 )      P e m a k a ia n b a h a n b a n g u n a n y a n g t id a k s e s u a i d e n g a n k e la z im a n ;

                                   (4 )      T id a k t e r s e d ia n y a s a r a n a y a n g s e h a r u s n y a a d a ;

                                   (5 )      P e n g g u n a a n y a n g t id a k s e s u a i d e n g a n f u n g s i s e m u la ; a ta u

                                   (6 )       K e t e r t in g g a la n t e k n o lo g i ( m o d e l)




   P T G e o p r i m a S o l u s i T b k .__________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                     33
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                            b)     P e r h it u n g a n        p e n y u s u ta n      a k ib a t         keusangan           f u n g s io n a l         ( f u n c t io n a l

                                   o b s o le s c e n c e ) d ila k u k a n d e n g a n c a r a m e n g h it u n g e s t im a s i b e s a r n y a b ia y a

                                   y a n g d ip e r lu k a n u n t u k m e m b u a t o b y je k p e n ila ia n b e r fu n g s i d e n g a n o p t im a l,

                                   a ta u m e m p e r k ir a k a n in e f is ie n s i o p e r a s io n a l.


                     4)      D a la m      m e n e n tu k a n          p e n y u s u ta n    a k ib a t     keusangan              e k o n o m is        ( e c o n o m ic

                             o b s o le s c e n c e ) s e b a g a im a n a d im a k s u d p a d a h u r u f m p o in t (3 ), m a k a w a jib

                             m e m p e r h a t ik a n h a l- h a l s e b a g a i b e r ik u t:


                             a)    K e u s a n g a n e k o n o m is ( e c o n o m ic o b s o le s c e n c e ) d is e b a b k a n o le h f a k t o r -

                                   f a k t o r y a n g t im b u l d a r i lu a r o b je k p e n ila ia n , s e b a g a i b e r ik u t :


                                   (1 )    P e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g b e r la k u ;

                                   (2 )    P e r u b a h a n p e ru n tu k k a n ;

                                   (3 )    P e r u b a h a n k o n d is i s o s ia l d a n e k o n o m i;

                                   (4 )    K o n d is i k e a m a n a n ;

                                   (5 )    m a s a p e n g g u n a a n t a n a h d a n b a n g u n a n d im a n a m e s in d a n p e r a la t a n

                                           m e le k a t ;

                                   (6 )    K e la n g k a a n b a h a n b a k u ; d a n

                                   (7 )    Is u lin g k u n g a n h id u p .


                             b)    P e r h it u n g a n        p e n y u s u ta n       a k ib a t        keusangan            e k o n o m is            ( e c o n o m ic

                                   o b s o le s c e n c e ) d ila k u k a n d e n g a n m e m p e r h a t ik a n h a l- h a l, s e b a g a i b e r ik u t:


                                   (1 )    d a la m h a l o b je k P e n ila ia n d a p a t d ip e r ju a lb e lik a n , m a k a d ih it u n g d a r i

                                           b e s a rn y a       n ila i   p e r b a n d in g a n      h a rg a   p e n ju a la n     pada       s a a t s e b e lu m

                                           t e r ja d in y a     keusangan            e k o n o m is       ( e c o n o m ic   o b s o le s c e n c e )         dengan

                                           pada           saat      sesudah           t e r ja d in y a     keusangan              e k o n o m is        ( e c o n o m ic

                                           o b s o le s c e n c e ) \

                                   (2 )    d a la m       hal      o b je k    P e n ila ia n        m e ru p a k a n    p ro p e rti      k o m e r s ia l,      m aka

                                           d ih it u n g d a r i b e s a r n y a p e n u r u n a n p e n d a p a t a n o b je k P e n ila ia n d e n g a n

                                           m e m p e r h a t ik a n p e n y e b a b p e n u r u n a n p e n d a p a t a n t e r s e b u t ; d a n

                                   (3 )    d a la m h a l o b je k P e n ila ia n m e r u p a k a n p r o p e r t i in d u s t r i, m a k a d ih itu n g

                                           d a ri     b e s a rn y a          p e n u ru n a n        p ro d u k s i    o b je k        P e n ila ia n         dengan

                                           m e m p e r h a t ik a n p e n y e b a b p e n u r u n a n p r o d u k s i t e r s e b u t.

             o.      D a la m m e la k u k a n p e n y e s u a ia n m a k a P e n ila i P r o p e r t i w a jib m e m e n u h i k e te n t u a n

                     s e b a g a i b e r ik u t:


                      1)     M e n e r a p k a n s e c a r a k o n s is t e n d a la m m e n e t a p k a n p e n y e s u a ia n h a r g a s a tu a n

                             d a n v o lu m e p a d a o b je k p e n ila ia n .



   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                        34
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                      2)      M e la k u k a n       p e n y e s u a ia n      h a rg a       s a tu a n     dan      v o lu m e s e s u a i d e n g a n             k o n d is i

                              t e r k in i p a d a T a n g g a l P e n ila ia n ( C u t O f f D a t e ) , d e n g a n m e n g g u n a k a n b e n t u k

                              p e n y e s u a ia n s e b a g a i b e r ik u t:


                              a)    P e n y e s u a ia n b e n t u k p e r s e n t a s e ;


                              b)    P e n y e s u a ia n b e n t u k s a tu a n u a n g .



             p.      M e n g k o n v e r s i p e n y e s u a ia n h a r g a s a tu a n d a n v o lu m e d a la m                              b e n tu k p e rs e n ta s e

                     a ta u b e n t u k s a tu a n u a n g u n t u k m e m p e r o le h B ia y a R e p r o d u k s i B a r u ( R e p r o d u c t io n

                      C ost     N ew )      a ta u       B ia y a     P e n g g a n ti        B a ru   ( R e p la c e m e n t         C ost     New)        d a ri     o b je k

                     P e n ila ia n .


             q.      P e n y e s u a ia n b e n t u k p e r s e n t a s e s e b a g a im a n a d im a k s u d d a la m                          h u r u f o p o in t (1 ),

                     d ig u n a k a n u n t u k m e n y e s u a ik a n p e r b e d a a n h a r g a s a tu a n d a n v o lu m e d a la m b e n t u k

                     p e rs e n ta s e .


             r.      P e n y e s u a ia n b e n t u k s a tu a n u a n g s e b a g a im a n a d im a k s u d d a la m h u r u f o p o in t (2 ),

                     d ig u n a k a n u n t u k m e n y e s u a ik a n p e r b e d a a n h a r g a s a tu a n d a n v o lu m e d a la m b e n t u k

                     s a tu a n u a n g .


             s.      D a la m      h a l P e n d e k a t a n B ia y a ( C o s t A p p r o a c h ) m e n g h a s ilk a n N ila i P a s a r ( M a r k e t

                      V a lu e ) o b je k P e n ila ia n , m a k a :


                     1)       N ila i P a s a r ( M a r k e t V a lu e ) d e n g a n B ia y a P e n g g a n t i B a r u ( R e p la c e m e n t C o s t

                              New)         a ta u     B ia y a       R e p ro d u k s i       B a ru       ( R e p r o d u c t io n     C ost        New)      d ik u r a n g i

                              p e n y u s u ta n ;


                     2)       B ia y a P e n g g a n t i B a r u ( R e p la c e m e n t C o s t N e w ) a ta u B ia y a R e p r o d u k s i B a r u

                              ( R e p r o d u c t io n     C ost N ew ) dan               p e n y u s u ta n        yang       d ig u n a k a n      d ip e r h it u n g k a n

                              b e r d a s a r k a n d a t a p a s a r a ta u d a t a y a n g s e s u a i d e n g a n k e la z im a n y a n g a d a d i

                              p a s a r a ta u y a n g s e lu r u h n y a b e r a s a l d a r i p a s a r .




   3 .4 .    P e m ilih a n P e n d e k a ta n P e n ila ia n


             S esuai        P e ra tu ra n          P O JK          2 8 /P O J K .0 4 /2 0 2 1 ,           dan       S EO JK            N o .3 3 /S E O J K .0 4 /2 0 2 1

             m e n g e n a i p e n d e k a t a n p e n ila ia n y a n g d ig u n a k a n d a n m e m p e r t im b a n g k a n p e n d e k a t a n -

             p e n d e k a t a n y a n g la z im d it e r a p k a n d a la m p e n e lit ia n t e r s e b u t d i a ta s , s e t e la h m e la k u k a n

             a n a lis a    te rh a d a p      d a ta -d a ta ,        in f o r m a s i   yang         d it e r im a      s e te la h      m e la k u k a n     in s p e k s i

             t e r h a d a p o b je k p e n ila ia n , m a k a p e n ila i b e r p e n d a p a t b a h w a p e n d e k a t a n p e n ila ia n y a n g

             p a lin g t e p a t d ila k u k a n u n t u k O b je k P e n ila ia n a d a la h s e b a g a i b e r ik u t :




   P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                             35
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                                                                                   KJPP                Edi A ndesta dan Rekan


              O b j e k P e n i l a i a n T a n a h , B a n g u n a n P a b r ik , M e s in d a n P e r a t a l a n .



              D a la m       p e n ila ia n       in i   sesuai      dengan          P O JK        2 8 /P O J K .0 4 /2 0 2 1 ,     dan       SEO JK

              N o . 3 3 / S E O J K . 0 4 / 2 0 2 1 , o b je k p e n ila ia n d a p a t d ila k u k a n p e n ila ia n d e n g a n m e n g g u n a k a n

              1 ( s a t u ) P e n d e k a t a n P e n ila ia n ;



              S esuai        P e ra tu ra n       P O JK     2 8 /P O J K .0 4 /2 0 2 1 ,    dan      S EO JK        N o .3 3 /S E O J K .0 4 /2 0 2 1

              m e n g e n a i p e n d e k a t a n p e n ila ia n y a n g d ig u n a k a n d a n m e m p e r t im b a n g k a n p e n d e k a t a n -

              p e n d e k a t a n y a n g la z im d it e r a p k a n d a la m p e n ila ia n t e r s e b u t d i a ta s , s e te la h m e la k u k a n

             a n a lis a t e r h a d a p d a t a - d a t a , in f o r m a s i y a n g d it e r im a s e r t a s e t e la h m e la k u k a n in s p e k s i

             t e r h a d a p O b je k P e n ila ia n , m a k a p e n ila i b e r p e n d a p a t b a h w a p e n d e k a t a n p e n ila ia n y a n g

             p a lin g t e p a t d ila k u k a n u n t u k o b je k p e n ila ia n a d a la h P e n d e k a t a n P e n d a p a t a n m e t o d e

              G r o s s In c o m e M u ltip lie r (G IM ).




   P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                      36
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                                                                                        KJPP Edi Andesta dan Rekan

   4.         G A M B A R A N U M U M O B J E K P E N IL A IA N


   4 .1 .     A s e t O p e r a s io n a l


             S e t e la h k a m i m e la k u k a n in t e r v ie w k e p a d a p ih a k m a n a je m e n b a h w a p r o p e r t i m e r u p a k a n

             a s e t o p e r a s io n a l y a n g s a a t in i s e d a n g d im a n f a a t k a n s e b a g a i p a b r ik .



   4 .2 .     L o k a s i D a n Id e n tifik a s i


             P r o p e r t i d a la m p e n ila ia n a d a la h ta n a h s e lu a s 1 5 . 4 0 0 m 2 d a n d i a t a s n y a b e r d ir i b a n g u n a n

             p a b r ik s e lu a s ± 9 .2 0 7 m 2 s e r t a m e s in d a n p e r a la t a n y a n g t e r le t a k d i K a w a s a n E J IP ( E a s t

             J a k a r t a In d u s t r ia l P a r k ) B lo k M - 8 - 1 , J a la n C it a n d u y 5 , D e s a S u k a r e s m i, K e c a m a t a n

             C ik a r a n g S e la t a n , K a b u p a t e n B e k a s i, P r o v in s i J a w a B a r a t.



             U n t u k m e n u ju p r o p e r t i d a p a t d it e m p u h d a r i J a k a r t a m e n u ju B e k a s i m e la lu i T o l J a k a r t a -

             C ik a m p e k k e m u d ia n k e lu a r d i p in tu T o l C ik a r a n g B a r a t m e n u ju J a la n R a y a C ik a r a n g -

             C ib a r u s a h d a n J a la n M H T h a m r in , la lu p u t a r b a lik m e n u ju E r e ta n E J IP , ± 2 K M b e lo k k iri

             m a s u k k e K a w a s a n E J IP m e la lu i J a la n C it a n d u y R a y a k e m u d ia n b e lo k k a n a n k e J a la n

             C it a n d u y 5 , ± 5 0 0 m e t e r p r o p e r t i b e r a d a d i k a n a n ja la n t e r s e b u t p a d a T it ik k o o r d in a t

             6 ° 1 9 '5 3 . 8 " S 1 0 7 ° 0 6 '1 3 . 3 " E .



   4 .3 .    D a ta L in g k u n g a n


             O b je k p e n ila ia n b e r a d a d i K a w a s a n in d u s t r i y a n g s u d a h d ile n g k a p i d e n g a n s a r a n a d a n

             p r a s a r a n a y a n g m e m a d a i, le b a r ja la n d id e p a n o b je k p e n ila ia n ± 1 2 m e t e r d e n g a n k o n d is i

             ja la n t e r a w a t b a ik y a n g d is e r t a i d e n g a n s a lu r a n d r a in a s e y a n g t e r t u t u p d a n t e r b u k a d i

             d e p a n o b je k p e n ila ia n .



            a.     K e le b ih a n

                   1) O b je k p e n ila ia n b e r a d a d i lo k a s i k a w a s a n in d u s t r i y a n g m e m ilik i f a s ilit a s le n g k a p

                        yang      m e n d u k u n g k e b u tu h a n         in d u s t r i d a n m e m ilik i m is i a g a r m e n ja d i k a w a s a n

                        in d u s t r i y a n g t e r k e m u k a d i A s ia .

                   2 ) L o k a s i o b je k p e n ila ia n m e m ilik i in f r a s t r u k t u r y a n g c u k u p le n g k a p s e p e r t i ja la n y a n g

                        le b a r , ja r in g a n    lis tr ik   dan    a ir, f ir e    p r o t e c t io n , t e le c o m m u n ic a t io n , w a s t e     w a te r

                        t r e a t m e n t , ja r in g a n p ip a b a w a h t a n a h , d ll.


            b.     K e k u ra n g a n

                   M e s k ip u n t e r d a p a t in f r a s t r u k t u r t r a n s p o r t a s i y a n g b a ik , k e m a c e t a n y a n g t e r ja d i d i

                   s e k it a r J a k a r t a d a n B e k a s i d a p a t m e m p e n g a r u h i a k s e s ib ilit a s k a w a s a n E J IP .




   P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                  37
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                                                                                                                      KJPP Edi Andesta dan Rekan

                  B e b e r a p a f a s ilit a s u m u m y a n g b e r a d a d is e k it a r p r o p e r t i a n t a r a la in :


                  a.       P T C F U T e c h n o lo g y In d o n e s ia

                  b.       E J I P I n d u s t r ia l W a t e r T r e a t m e n t P la n t

                  c.       P T K iy o k u n i In d o n e s ia F a c t o r y 2

                  d.       P T T o k a i K a g u In d o n e s ia

                  B a t a s - b a t a s p r o p e r ti:


                  U ta ra                                        : T a n a h d a n B a n g u n a n P a b r ik

                  S e la t a n                                   : J a la n C it a n d u y 5

                  B a ra t                                       : T anah K osong

                  T im u r                                       : T a n a h d a n B a n g u n a n P a b r ik




        4 .4 .    D a ta L e g a lita s

                                                                                                               Tan ggai                                GS / S u ra t lik u r                      Luas
                   No.          S e rtifik a t                      P e m eg a n g Hak
                                                                                                 P e ne rb ita n          B e ra k h ir             N om or                     Tanggal           (m 2)

                       1     SHGB No. 221                     PT. Jaya Indah Casting             08-07-1996           07-05-2043                  19306/1995                   22-08-1995         15.400

                                                                                             L u a s T a nah K e selu ru h a n                                                                    15.400




        4 .5 .    F a s ilita s d a n D a y a G u n a

                  a.       L i s t r i k , k a w a s a n s e k it a r o b je k p e n ila ia n s u d a h t e r s e d ia ja r in g a n lis t r ik d a r i P L N .

                  b.       T e le p o n ,              kaw asan               s e k it a r o b je k          p e n ila ia n         sudah     t e r s e d ia   ja r in g a n       t e le p o n     d a ri

                           P T T e lk o m .

                  c.       A i r B e r s i h , u n t u k lin g k u n g a n s e k it a r o b je k p e n ila ia n a ir b e r s ih te r s e d ia .

                  d.       T r a n s p o r t a s i U m u m , d i d e p a n k a w a s a n o b je k p e n ila ia n d ila lu i a n g k u t a n u m u m .



        4 .6 .    P e r u n t u k a n ( Z oning)

                  B e r d a s a r k a n G e o g r a p h ic I n f o r m a t io n S y s t e m D ir e k t o r a t J e n d e r a l T a t a R u a n g ( G is ta r u )

                  p e r u n t u k a n ( Z o n in g ) lo k a s i p r o p e r t i a d a la h u n t u k K a w a s a n I n d u s t r i

                  G a m b a r T a ta R u a n g




                                         t m k _3?M_KKAS)




                                                     SUttACkMa

                                                     ••orKKitar T




                  Sumber: https://oistaru. atrbpn.go,id/rtronline/
        P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                                  38
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                                                                                                          KJPP Edi Andesta dan Rekan

        4 .7 .    P e n g g u n a a n T e r t i n g g i d a n T e r b a i k (H ighest a n d B est Use)

                     P e n g g u n a a n t e r t in g g i d a n t e r b a ik ( H ig h e s t a n d B e s t U s e I H B U ) d a p a t d id e f in is ik a n

                     s e b a g a i p e n g g u n a a n y a n g p a lin g m u n g k in d a n o p t im a l d a r i s u a t u p r o p e r t i, y a n g s e c a r a

                     f is ik   d im u n g k in k a n ,          te la h         m e m p e r t im b a n g k a n            s e c a ra    m e m a d a i,          s e c a ra       hukum

                     d iijin k a n ,    s e c a ra       f in a n s ia l       la y a k       dan    m e n g h a s ilk a n      n ila i t e r t in g g i d a n         t e r b a ik     d a ri

                     p r o p e r t i- p r o p e r t i t e r s e b u t.



                     a.   A n a l i s i s H u k u m / L e g a l d i i j in k a n (l e g a l l y p e r m i s s i b l e ) , B e r d a s a r k a n d a t a y a n g

                           kam i        p e r o le h ,       penggunaan                        o b je k     p e n ila ia n      sebagai              Kaw asan                I n d u s t r i,

                           p e n g e m b a n g a n s a a t in i m e m e n u h i p e r a t u r a n t a t a k o ta y a n g b e r la k u .


                     b.   A n a lis is           s e c a ra          fis ik           d im u n g k in k a n               (p h y s ic a lly          p o s s i b l e ),        dengan

                           m e m p e r h a t ik a n         lu a s       ta n a h ,       b e n tu k ,      k o n tu r    dan       to p o g ra fi     ta p a k       ta n a h        s e r ta

                           pengem bangan                    d i a t a s n y a , a s e t d im a k s u d                   m em enuhi penggunaan                          yang          la y a k

                          s e c a r a fis ik .


                     c.   A n a lis is          s e c a ra           keuangan                    la y a k      (fin a n c ia lly         fe a s ib le ),           d iu ji     dengan

                          m e m b a n d in g k a n k e u n t u n g a n n ila i y a n g d ih a s ilk a n d a r i p e n g g u n a a n t e r h a d a p b ia y a

                          y a n g d ik e lu a r k a n . A p a b ila m a n f a a t n ila i m e le b ih i b ia y a , p e n g g u n a a n t e r s e b u t la y a k

                          s e c a r a f in a n s ia l a ta u s e b a lik n y a . U n t u k h a l t e r s e b u t k a m i t id a k m e la k u k a n a n a lis a

                          s e c a r a m e n d a la m .


                     d.   A n a lis is p r o d u k tiv ita s y a n g m a k s im a l a ta u o p tim a l (m a x im a lly p r o d u c tiv e ),

                           Dengan            p e m a n fa a ta n           p r o p e r t i s a a t in i s e b a g a i p a b r ik ,            m aka          p ro p e rti te rs e b u t

                           m e n u r u t p e n d a p a t K a m i, s u d a h d ig u n a k a n s e c a r a m a k s im a l.


                     M e m p e r t im b a n g k a n           k e e m p a t a s p e k t e r s e b u t d i a ta s , s e b u a h                       a s e t d ik a t a k a n         te la h

                     m e m e n u h i k r it e r ia H B U b ila m a n a d iijin k a n s e c a r a p e r a t u r a n , s e c a r a f is ik d im u n g k in k a n ,

                     la y a k s e c a r a f in a n s ia l, d a n d a p a t m e m b e r ik a n h a s il y a n g                             p a lin g        m a k s im a l. T e r k a it

                     d e n g a n a s e t y a n g d in ila i, k a m i b e r p e n d a p a t b a h w a p e m a n f a a t a n a s e t / p r o p e r t i s e b a g a i

                     s a a t in i m e r u p a k a n p e m a n f a a t a n t e r t in g g i d a n t e r b a ik d a r i o b je k p e n ila ia n .




        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                     39
Page 44
                                                                                 K JPP Edi A n d esta dan Rekan


4 .8 .    G a m b a r a n O b je k P e n ila ia n


          O b je k    p e n ila ia n     a d a la h   ta n a h ,   bangunan       p a b r ik    s e rta    m e s in   dan   p e r a la t a n ,   u n tu k

          g a m b a r a n b a n g u n a n d a p a t d ir in c i s e b a g a i b e r ik u t:



          A. Bangunan


             1)      B a n g u n a n K a n to r


                     J u m la h la n ta i                                               2 (D u a )

                     Pondasi                                                            T a p a k B e to n

                     S tru k tu r                                                       B e to n b e r tu la n g

                     P e n u t u p a ta p                                               D a k B e to n

                     D in d in g                                                        B a ta P re s

                     L a n g it - la n g it                                            A k u s t ik

                     L a n ta i                                                         K e r a m ik

                     J e n d e la / V e n t ila s i                                     K a c a r a n g k a A lm u n iu m

                     P in tu                                                            P anel kaca

                     T a h u n D ib a n g u n                                           1995

                     Luas Bangunan                                                      ±      846 m 2

                     K o n d is i / P e r a w a t a n                                   C u k u p /C u k u p


             2)      B a n g u n a n F u rn a c e


                     J u m la h la n ta i                                               1 ( S a tu )

                     Pondasi                                                            T a p a k B e to n

                     S tru k tu r                                                       P r o fil B a ja

                     P e n u t u p a ta p                                               Spandek

                     D in d in g                                                        B a ta P re s

                     L a n ta i                                                         B e to n

                     J e n d e la / V e n t ila s i

                     P in tu                                                            P in tu B e s i

                     T a h u n D ib a n g u n                                           1995

                     Luas Bangunan                                                      ±      2 .3 0 4 m 2

                     K o n d is i / P e r a w a t a n                                   C u k u p /C u k u p



             3)      B a n g u n a n F in i s h in g


                     J u m la h la n ta i                                               1 ( S a tu )

                     P ondasi                                                           T a p a k B e to n

                     S tru k tu r                                                       P r o fil B a ja

                     P e n u t u p a ta p                                               Spandek

                     D in d in g                                                        B a t a P re s


P T G e o p r im a S o lu s i T b k .

L a p o r a n P e n ila ia n P r o p e r t i                                                                                                         40
Page 45
T   H     E               S       C         / E         N        T   / /   I   C       A     R        R     R     A   /   S   A   L



                                                                                   KJPP Edi Andesta da                                     Rekan

                              L a n ta i                                           :   B e to n

                              J e n d e la / V e n t ila s i

                              P in tu                                              :   P in tu B e s i

                              T a h u n D ib a n g u n                             :   1995

                              Luas Bangunan                                        :   ±   3 .0 2 4 m 2

                              K o n d is i / P e r a w a t a n                         C u k u p /C u k u p



                     4)       B a n g u n a n G u d a n g L im b a h


                              J u m la h la n ta i                                     1 ( S a tu )

                              P ondasi                                                 T a p a k B e to n

                              S tru k tu r                                             P r o fil B a ja

                              P e n u t u p a ta p                                     Spandek

                              D in d in g                                              B a t a P re s

                              L a n ta i                                               B e to n

                              J e n d e la / V e n t ila s i

                              P in tu

                              T a h u n D ib a n g u n                                 1995

                              Luas B angunan                                           ±   156 m 2



                     5)       B a n g u n a n K a n t in


                              J u m la h la n ta i                                     1 ( S a tu )

                              P ondasi                                                 T a p a k B e to n

                              S tru k tu r                                             B e to n B e r tu la n g

                              P e n u t u p a ta p                                     D a k B e to n

                              D in d in g                                              B a ta P re s

                              L a n ta i                                               B e to n

                              J e n d e la / V e n t ila s i

                              P in tu

                              T a h u n D ib a n g u n                                 1995

                              Luas Bangunan                                            ±   378 m 2

                              K o n d is i / P e r a w a t a n                         C u k u p /C u k u p



                     6)       B angunan Pos Jaga


                              J u m la h la n ta i                                     1 ( S a tu )

                              Pondasi                                                  B a t u K a li

                              S tru k tu r                                             B e to n B e r tu la n g

                              P e n u t u p a ta p                                     D a k B e to n

                              D in d in g                                              B a ta P re s

                              L a n ta i                                               K e r a m ik

        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                  41
Page 46
T   H       E             S       C /t                                         I C     /\     P



                                                                                     K JPP Edi A n desta
                                                                                                                  A   /S
                                                                                                                           ■

                                                                                                                           dan Rekan
                                                                                                                                    •
                              J e n d e la / V e n t ila s i                           K aca R a ng ka K ayu

                              P in tu                                                  D o u b le T r ip le k

                              T a h u n D ib a n g u n                                 2015

                              Luas B angunan                                           ±    57 m 2

                              K o n d is i / P e r a w a t a n                         C u k u p /C u k u p



                     7)       B a n g u n a n S e k e ta r ia t S e r ik a t


                              J u m la h la n ta i                                     1 ( S a tu )

                              P ondasi                                                 B a tu K a li

                              S tru k tu r                                             B e to n B e r tu la n g

                              P e n u t u p a ta p                                     D a k B e to n

                              D in d in g                                              B a ta k o

                              L a n ta i                                               K e r a m ik

                              J e n d e la / V e n t ila s i                           K a ca R a n g k a K ayu

                              P in tu                                                  D o u b le T r ip le k

                              T a h u n D ib a n g u n                                 2000
                              Luas Bangunan                                            ±    24 m 2

                              K o n d is i / P e r a w a t a n                         C u k u p /C u k u p



                     8)       Bangunan G enset


                              J u m la h la n ta i                                     1 ( S a tu )

                              P ondasi                                                 B a tu K a li

                              S tru k tu r                                             B e to n B e r tu la n g

                              P e n u t u p a ta p                                     D a k B e to n

                              D in d in g                                              B a ta k o

                              L a n ta i                                               R a b a t B e to n

                              J e n d e la / V e n t ila s i

                              P in tu                                                  F o ld in g G a t e

                              T a h u n D ib a n g u n                                 2000
                              Luas Bangunan                                            ±    36 m 2

                              K o n d is i / P e r a w a t a n                         C u k u p /C u k u p



                     9)       B a n g u n a n M a n in te n a c e


                              J u m la h la n ta i                                     1 ( S a tu )

                              Pondasi                                                  T a p a k B e to n

                              S tru k tu r                                             P r o fil B a ja

                              P e n u t u p a ta p                                     Spandek

                              D in d in g

                              L a n ta i                                               R a b a t B e to n

        P T G e o p r i m a S o l u s i T b k .____________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                           42
Page 47
T   H    E               S      C         I   E      N        T   I   F   I   C    A      P       P     R   A   I   S   A   L



                                                                                  KJPP Edi Andesta dan Rekan

                             J e n d e la / V e n t ila s i                        -

                             P in tu                                               -



                             T a h u n D ib a n g u n                                  1995

                             Luas B angunan                                        ±     504 m 2

                             K o n d is i / P e r a w a t a n                      C u k u p /C u k u p



                     10)     B a n g u n a n M a n in te n a c e


                             J u m la h la n ta i                                  1 ( S a tu )

                             Pondasi                                               T a p a k B e to n

                             S tru k tu r                                          P r o fit B a ja

                             P e n u t u p a ta p                                  Spandek

                             D in d in g                                           -



                             L a n ta i                                            R a b a t B e to n

                             J e n d e la / V e n t ila s i                        -



                             P in tu                                               -



                             T a h u n D ib a n g u n                              1995

                             Luas Bangunan                                         ±     312 m 2



                     11)     S e la s a r B a n g u n a n F u rn a c e


                             J u m la h la n ta i                                  1 ( S a tu )

                             Pondasi                                               B a t u K a li

                             S tru k tu r                                          P r o fit B a ja

                             P e n u t u p a ta p                                  Spandek

                             D in d in g                                           -

                             L a n ta i                                            R a b a t B e to n

                             J e n d e la / V e n t ila s i                        -



                             P in tu                                               -



                             T a h u n D ib a n g u n                              2000

                             Luas Bangunan                                         ±     846 m 2

                             K o n d is i / P e r a w a t a n                      C u k u p /C u k u p



                     12)     B a n g u n a n P a r k ir a n M o to r


                             J u m la h la n ta i                                  1 ( S a tu )

                             P ondasi                                              B a tu K a li

                             S tru k tu r                                          P r o fil B a ja

                             P e n u t u p a ta p                                  Spandek

                             D in d in g                                           -

                             L a n ta i                                            R a b a t B e to n

                             J e n d e la / V e n t ila s i                        -

        P T G e o p r im a S o lu s i T b k .

        L a p o r a n P e n ila ia n P r o p e r t i                                                                            43
Page 48
                          C         /     E N           T / F                     /     C            A P P R                          /     S      A       L




                                                                                                KJPP Edi

                      P in tu

                     T a h u n D ib a n g u n                                                        2000

                     Luas B angunan                                                                  ±   360 m 2

                     K o n d is i / P e r a w a t a n                                                C u k u p /C u k u p



                     B a n g u n a n P a r k i r a n M o b il


                     J u m la h la n ta i                                                            1 ( S a tu )

                     Pondasi                                                                         B a t u K a li

                     S tru k tu r                                                                    P r o fil B a ja

                     P e n u t u p a ta p                                                            Spandek

                     D in d in g                                                                     -

                     L a n ta i                                                                      R a b a t B e to n

                     J e n d e la / V e n t ila s i                                                  -



                     P in tu                                                                         -



                     T a h u n D ib a n g u n                                                        2000

                     Luas B angunan                                                                  ±   162 m 2

                     K o n d is i / P e r a w a t a n                                                C u k u p /C u k u p



                     B a n g u n a n K a n o p i G u d a n g F i n i s h in g


                     J u m la h la n ta i                                                            1 ( S a tu )

                     P ondasi                                                                        T a p a k B e to n

                     S tru k tu r                                                                    P r o fil B a ja

                     P e n u t u p a ta p                                                            Spandek

                     D in d in g                                                                     -



                     L a n ta i                                                                      R a b a t B e to n

                     J e n d e la / V e n t ila s i                                                  -



                     P in tu                                                                         -



                     T a h u n D ib a n g u n                                                        2000

                     Luas Bangunan                                                                   ±   180 m 2



                     s in d a n P e r a l a t a n



                    No.             Nom or A set                                 K e te ra n g a n                        Tahun             K o n d is i


                     1            M O -0 0 0 1          M o ld in g S y s te m                                            1996    C u k u p d a n B e ro p e ra s i

                     2            M O -0 0 0 2          M o ld in g S y s te m                                            1996    C u k u p d a n B e ro p e ra s i

                     3                                  D is a A d d e d W a te r C ir c u la tio n P u m p               1996    C u k u p d a n B e ro p e ra s i

                     4            M O -0 0 0 4          O s c illa tin g C o n v e y o r                                  1996    C u k u p d a n B e ro p e ra s i

                     5            M O -0 0 0 5          R o ta r y V ib r a tin g F e e d e r                             1996    C u k u p d a n B e ro p e ra s i

                     6            M O -0 0 0 6          M o ld T u m b le r                                               1996    C u k u p d a n B e ro p e ra s i

                     7            S M -0 0 0 7          B e lt C o n v e y o r                                            1996    C u k u p d a n B e ro p e ra s i

                     8            S M -0 0 0 8          M a g n e t P u lle t                                             1996    C u k u p d a n B e ro p e ra s i



P T G e o p r im a S o lu s i T b k .

L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                      44
Page 49
T H E              S         C     IE             N   T                        1C                   A P P R A IS A


                                                                                            KJPP Edi Andesta dan Rekan
                                                                                                                                                                o
                       No.          N om or A set                              K e te ra n g a n                   Tahun             K o n d is i


                        9        S M -0 0 0 9         O ver Band M agnet                                           1996    C u k u p d a n B e ro p e ra s i

                        10       S M -0 0 1 0         B u c k e t E le v a to r                                    1996    C u k u p d a n B e ro p e ra s i
                        11        S M -0 0 1 1        B r e a k e r S c re e n                                     1996    C u k u p d a n B e ro p e ra s i

                        12       S M -0 0 1 2         M id d le H o p p e r                                        1996    C u k u p d a n B e ro p e ra s i

                        13       S M -0 0 1 3         B e lt F e e d e r                                           1996    C u k u p d a n B e ro p e ra s i
                        14       S M -0 0 1 4         S a n d A g ita to r                                         1996    C u k u p d a n B e ro p e ra s i

                        15       S M -0 0 1 6         B u c k e t E le v a to r                                    1996    C u k u p d a n B e ro p e ra s i

                        16       S M -0 0 1 7         S a n d S tr a g e B o ttle                                  1996    C u k u p d a n B e ro p e ra s i

                        17       S M -0 0 1 8         C a tc h H o p p e r                                         1996    C u k u p d a n B e ro p e ra s i

                        18       S M -0 0 1 9         B e lt C o n v e y o r                                       1996    C u k u p d a n B e ro p e ra s i

                        19       S M -0 0 2 0         B u c k e t E le v a to r                                    1996    C u k u p d a n B e ro p e ra s i

                       20        S M -0 0 2 1         R e s e rv e H o p p e r                                     1996    C u k u p d a n B e ro p e ra s i

                       21        S M -0 0 2 2         B e lt F e e d e r                                           1996    C u k u p d a n B e ro p e ra s i

                       22        S M -0 0 2 3         E ir ic h M ix e r                                           1996    C u k u p d a n B e ro p e ra s i

                       23        S M -0 0 2 4         S ta n d W o r k in g D e c k F o r M ix e r                 1996    C u k u p d a n B e ro p e ra s i

                       24        S M -0 0 2 5         B o n d S t r a g e & F e e d in g S y s te m                1996    C u k u p d a n B e ro p e ra s i

                       25        S M -0 0 2 6         B o n d A i r B lo w in g S y s te m                         1996    C u k u p d a n B e ro p e ra s i

                       26        S M -0 0 2 7         P re p a re d S a n d H o p p e r                            1996    C u k u p d a n B e ro p e ra s i

                       27        S M -0 0 2 8         B e lt C o n v e y o r                                       1996    C u k u p d a n B e ro p e ra s i

                       28        S M -0 0 2 9         B e lt C o n v e y o r                                       1996    C u k u p d a n B e ro p e ra s i

                       29        S M -0 0 3 0         O ver Head C onveyor                                         1996    C u k u p d a n B e ro p e ra s i

                       30        S M -0 0 3 1         D is c h a r g in g H o p p e r                              1996    C u k u p d a n B e ro p e ra s i

                       31        S M -0 0 3 2         D is c h a r g in g H o p p e r                              1996    C u k u p d a n B e ro p e ra s i

                       32        S M -0 0 3 3         D u s t C o lle c to r                                       1996    C u k u p d a n B e ro p e ra s i

                       33        S M -0 0 3 4         D uct                                                        1996    C u k u p d a n B e ro p e ra s i

                       34        S M -0 0 3 5         D u s t C o lle c to r                                       1996    C u k u p d a n B e ro p e ra s i

                       35        S M -0 0 3 6         D uct                                                        1996    C u k u p d a n B e ro p e ra s i

                       36        S M -0 0 3 7         D u s t C o lle c to r                                       1996    C u k u p d a n B e ro p e ra s i

                       37        S M -0 0 3 8         D uct                                                        1996    C u k u p d a n B e ro p e ra s i

                       38        S M -0 0 3 9         A p ro n C o n v e y o r                                     1996    C u k u p d a n B e ro p e ra s i

                       39        S M -0 0 4 0         C o n tro l P a n e l                                        1996    C u k u p d a n B e ro p e ra s i

                       40        M E -0 0 4 2         T e m p e r a tu r e M e a s u r in g S y s te m             1996    C u k u p d a n B e ro p e ra s i

                       41        M E -0 0 4 3         M a in s F r e q u e n c y In d u c tio n                    1996    C u k u p d a n B e ro p e ra s i

                       42        M E -0 0 4 4         M e d iu m F r e q u e n c y In d u c tio n                  1996    C u k u p d a n B e ro p e ra s i

                       43        M E -0 0 4 5         M e d iu m F r e q u e n c y In d u c tio n                  1996    C u k u p d a n B e ro p e ra s i

                       44        M E -0 0 4 7         M a in M a te ria l F e e d e r & W e ig h in g S y s te m   1996    C u k u p d a n B e ro p e ra s i

                       45        S H -0 0 4 8         S h e ll M o ld in g M a c h in e                            1996    C u k u p d a n B e ro p e ra s i

                       46        S H -0 0 4 9         S h e ll M o ld in g M a c h in e                            1996    C u k u p d a n B e ro p e ra s i

                       47        S B -0 0 5 0         S h o t B la s t W ith D u s t C o lle c to r                1996    C u k u p d a n B e ro p e ra s i

                       48        S B -0 0 5 1         S h o t B la s t W ith D u s t C o lle c to r                1996    C u k u p d a n B e ro p e ra s i

                       49        F I-0 0 5 2          G r in d in g M a c h in e                                   1996    C u k u p d a n B e ro p e ra s i

                       50        F I-0 0 5 3          G r in d in g M a c h in e                                   1996    C u k u p d a n B e ro p e ra s i

                       51        F I-0 0 5 7          G r in d in g M e W ith D u s t C o lle c to r               1996    C u k u p d a n B e ro p e ra s i

                       52        F I-0 0 5 8          G r in d in g M e W ith D u s t C o lle c to r               1996    C u k u p d a n B e ro p e ra s i

                       53        F I-0 0 5 9          G r in d in g M e W ith D u s t C o lle c to r               1996    C u k u p d a n B e ro p e ra s i

                       54        F I-0 0 6 0          G r in d in g M e W ith D u s t C o lle c to r               1996    C u k u p d a n B e ro p e ra s i

                       55        F O -0 0 6 1         C o o lin g T o w e r & P u m p                              1996    C u k u p d a n B e ro p e ra s i

                       56         M O -0 0 6 2        A ir D r y e r F o r D is a m a tic                          1996    C u k u p d a n B e ro p e ra s i

                       57         M O -0 0 6 3        A ir D r y e r F o r D is a m a tic                          1996    C u k u p d a n B e ro p e ra s i

                       58         M O -0 0 6 4        C h a in B lo c k                                            1996    C u k u p d a n B e ro p e ra s i

                       59         M O -0 0 6 5        C h a in B lo c k                                            1996    C u k u p d a n B e ro p e ra s i



   P T G e o p r i m a S o l u s i T b k .______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                            45
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                       60        M O -0 0 6 6     C h a in B lo c k                                                    1996        C u k u p d a n B e ro p e ra s i

                       61        M O -0 0 6 7     C h a in B lo c k                                                    1996        C u k u p d a n B e ro p e ra s i

                       62        M O -0 0 7 7     A ir P r e s s u r e T a n k                                         1996        C u k u p d a n B e ro p e ra s i

                       63        M O -0 0 7 8     A ir P r e s s u r e T a n k                                         1996        C u k u p d a n B e ro p e ra s i

                       64        M O -0 0 7 9     S ta g e 3                                                           1996        C u k u p d a n B e ro p e ra s i

                       65        M O -0 0 8 0     S ta g e 1                                                           1996        C u k u p d a n B e ro p e ra s i

                       66        M O -0 0 8 1     S ta g e 2                                                           1996        C u k u p d a n B e ro p e ra s i

                       67        M E -0 0 8 2     C a b le H o is t ( C r a n e )                                      1996        C u k u p d a n B e ro p e ra s i

                       68        M E -0 0 8 3     C a b le H o is t ( C r a n e )                                      1996        C u k u p d a n B e ro p e ra s i

                       69        S M -0 0 8 4     M o n o R a il                                                       1996        C u k u p d a n B e ro p e ra s i

                       70        S M -0 0 8 5     ( 'M o n o R a i l ) C a b le H o is t                               1996        C u k u p d a n B e ro p e ra s i

                       71        M O -0 0 8 6     M o n o R a il D is a                                                1996        C u k u p d a n B e ro p e ra s i

                       72        M O -0 0 8 7     M o n o R a il C h a n g e r                                         1996        C u k u p d a n B e ro p e ra s i

                       73        M E -0 0 8 8     D eck                                                                1996        C u k u p d a n B e ro p e ra s i

                       74        M E -0 0 8 9     M a te r ia l S u p p ly F o r A n c h o r                           1996        C u k u p d a n B e ro p e ra s i

                       75        M E -0 0 9 0     H a n d R a il F u rn is h A r e a                                   1996        C u k u p d a n B e ro p e ra s i

                       76        M E -0 0 9 1     F u rn is h A r e a S ta g e                                         1996        C u k u p d a n B e ro p e ra s i

                       77        F I-0 0 9 2      A r g o n P ip in g                                                  1996        C u k u p d a n B e ro p e ra s i

                       78        F O -0 0 9 3     S u b m e r s ib le P u m p                                          1996        C u k u p d a n B e ro p e ra s i

                       79        S M -0 0 9 6     E irc h C o n tro l P a n e l                                        1996        C u k u p d a n B e ro p e ra s i

                       80        Q C -0 1 1 0     U n iv e r s a l S a n d S tr e n g th M a c h in e                  1996        C u k u p d a n B e ro p e ra s i

                       81        Q C -0 1 1 5     O p tic a l E m is s io n S p e c tr o m e te r                      1996        C u k u p d a n B e ro p e ra s i

                       82        F I-0 1 1 6      G r in d in g M a c h in e                                           1996        C u k u p d a n B e ro p e ra s i

                       83        M A -0 1 1 7     A u to m a tic C h u c k in g L a th e                               1996        C u k u p d a n B e ro p e ra s i

                       84        M A -0 1 1 8     A u to m a tic C h u c k in g L a th e                               1996        C u k u p d a n B e ro p e ra s i

                       85        M A -0 1 1 9     C h u c k in g L a th e                                              1996        C u k u p d a n B e ro p e ra s i

                       86        M A -0 1 2 0     C h u c k in g L a th e                                              1996        C u k u p d a n B e ro p e ra s i

                       87        M A -0 1 2 1     C h u c k in g L a th e                                              1996        C u k u p d a n B e ro p e ra s i

                       88        M A -0 1 2 2     C h u c k in g L a th e                                              1996        C u k u p d a n B e ro p e ra s i

                       89        M A -0 1 2 3     M u lti S p in d le D r illin g M a c h in e                         1996        C u k u p d a n B e ro p e ra s i

                       90        M A -0 1 2 4     D rill G r in d in g M a c h in e                                    1996        C u k u p d a n B e ro p e ra s i

                       91        M A -0 1 2 5     G e a rd R e d u s e r                                               1997        C u k u p d a n B e ro p e ra s i

                       92        M A -0 1 2 6     L e a d P la te F o r S h o t B la s t                               1997        C u k u p d a n B e ro p e ra s i

                       93        M A -0 1 2 7     In p e r a C o v e r F o r S h o t B la s t                          1997        C u k u p d a n B e ro p e ra s i

                       94        M A -0 1 2 9     D ie F o r S h e ll C a s tin g                                      1997        C u k u p d a n B e ro p e ra s i

                       95        M A -0 1 3 0     M a in D ie F o r S h e ll C a s tin g                               1997        C u k u p d a n B e ro p e ra s i

                       96        M A -0 1 3 1     C o r e S e tte r F o r S h e ll C a s tin g                         1997        C u k u p d a n B e ro p e ra s i

                       97        M A -0 1 3 2     S id e P la te                                                       1997        C u k u p d a n B e ro p e ra s i

                       98                         C over                                                               1997        C u k u p d a n B e ro p e ra s i

                       99                         G e a rd R e d u c e r                                               1997        C u k u p d a n B e ro p e ra s i

                       100                        E p ro n R e a d P la te                                             1997        C u k u p d a n B e ro p e ra s i

                       101       M A -0 1 3 3     S te e l A n g le                                                    1997        C u k u p d a n B e ro p e ra s i

                       10 2                       E s ta b ilis h E x p o r t                                          1997        C u k u p d a n B e ro p e ra s i

                       103       M A -0 1 3 4     C h u k in g L a th e                                                1997        C u k u p d a n B e ro p e ra s i

                       104                        C h u k in g L a th e                                                1997        C u k u p d a n B e ro p e ra s i

                       105                        M u lti S p in d le D r illin g M /C                                 1997        C u k u p d a n B e ro p e ra s i

                       106       M A -0 1 3 5     C o re B o x F o r P is to n C ro s s                                1997        C u k u p d a n B e ro p e ra s i

                       107       M A -0 1 3 6     S c r a p e r S ta n d ,G e a r d e M o to r ,M o to r B a s e       1997        C u k u p d a n B e ro p e ra s i

                       108       M A -0 1 3 7     S h e ll M o ld in g M a c h in e                                    1997        C u k u p d a n B e ro p e ra s i

                       10 9                       G r in d in g M a c h in e                                           1997        C u k u p d a n B e ro p e ra s i

                       11 0                       D u s t C o lle c to r                                               1997        C u k u p d a n B e ro p e ra s i



   P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                    46
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                       No.          N om or A set                               K e te ra n g a n                Tahun                 K o n d is i


                       111        M A -0 1 3 9        S id e P la te ,B e lt G r in d e r                        1997        C u k u p d a n B e ro p e ra s i

                       112        M A -0 1 4 1        G r in d in g M a c h in e                                 1998        C u k u p d a n B e ro p e ra s i

                       113                            G r in d in g M a c h in e                                 1998        C u k u p d a n B e ro p e ra s i

                       114        M A -0 1 4 2        H o u s in g U n it F o r X 3 0 1 1 6                      1998        C u k u p d a n B e ro p e ra s i

                       115        M A -0 1 4 3        D ie S e t F o r M o ld in g                               1998        C u k u p d a n B e ro p e ra s i

                       116        M A -0 1 4 4        E n d L in e r ,Im p e r a                                 1998        C u k u p d a n B e ro p e ra s i

                       117        M A -0 1 4 5        K ito E le c tr ic                                         1998        C u k u p d a n B e ro p e ra s i

                       118        M A -0 1 4 6        S h o c k A b s o rb e r                                   1998        C u k u p d a n B e ro p e ra s i

                       119        M A -0 1 4 7        In s id e S c r a p a r , H a n d L ifte r                 1998        C u k u p d a n B e ro p e ra s i

                       120        M A -0 1 4 8        E le c tr o n ic                                           1998        C u k u p d a n B e ro p e ra s i

                       121        M A -0 1 4 9        M a g n e tic C o n t r a c to r                           1998        C u k u p d a n B e ro p e ra s i

                       122        M A -0 1 5 0        B r a k e L in in g                                        1998        C u k u p d a n B e ro p e ra s i

                       123        M A -0 1 5 1        W ir e R o p e                                             1998        C u k u p d a n B e ro p e ra s i

                       12 4       M A -0 1 5 2        A m a n o D u s t C o lle c to r                           1998        C u k u p d a n B e ro p e ra s i

                       125        M A -0 1 5 3        S a n d V a lv e S e a t                                   1998        C u k u p d a n B e ro p e ra s i

                       126        M A -0 1 5 4        O il D ip p in g                                           1998        C u k u p d a n B e ro p e ra s i

                       127        M A -0 1 5 5        W e a r P la te                                            1999        C u k u p d a n B e ro p e ra s i

                       128        M A -0 1 5 6        R o ta r y C r u s h e r                                   1999        C u k u p d a n B e ro p e ra s i

                       129        M A -0 1 5 7        M ix in g S ta r B e a r in g                              1999        C u k u p d a n B e ro p e ra s i

                       130        M A -0 1 5 8        C o il,M o v a b le Iro n C o r e F o r H o is t           1999        C u k u p d a n B e ro p e ra s i

                       131        M A -0 1 5 9        S u b m e r s ib le P u m p                                1999        C u k u p d a n B e ro p e ra s i

                       132        M A -0 1 6 0        C y c lo G e a rd D riv e                                  1999        C u k u p d a n B e ro p e ra s i

                       133        M A -0 1 6 1        In s ta la tio n C o s t                                   1999        C u k u p d a n B e ro p e ra s i

                       134        M A -0 1 6 2        W a te r L in e P u m p                                    1999        C u k u p d a n B e ro p e ra s i

                       135        M A -0 1 6 3        S h o c k A b s o rb e r                                   1999        C u k u p d a n B e ro p e ra s i

                       136        M A -0 1 6 4        C o u p lin g                                              1999        C u k u p d a n B e ro p e ra s i

                       137        M A -0 1 6 5        E le c tr ic a l W o rk                                    1999        C u k u p d a n B e ro p e ra s i

                       138        M A -0 1 6 6        E le c tr ic a l W o rk                                    1999        C u k u p d a n B e ro p e ra s i

                       139        M A -0 1 6 7        Im p e r a C o v e r                                       1999        C u k u p d a n B e ro p e ra s i

                       140        M A -0 1 6 8        S h o t B la s t M a c h in e                              1999        C u k u p d a n B e ro p e ra s i

                       141        M A -0 1 6 9        F a b r ic a tio n F u rn a c e                            1999        C u k u p d a n B e ro p e ra s i

                       142        M A -0 1 7 0        E le c tr ic In s e r t & S a n d S e n s o r              1999        C u k u p d a n B e ro p e ra s i

                       143        M A -0 1 7 1        D e fe c tiv e G o o d                                     1999        C u k u p d a n B e ro p e ra s i

                       14 4       M A -0 1 7 2        P la n a r B o a rd                                        2000        C u k u p d a n B e ro p e ra s i

                       145        M A -0 1 7 3        D ra w r o d , S c a le                                    2000        C u k u p d a n B e ro p e ra s i

                       146        M A -0 1 7 4        C o v e r P r o p e r ,C e ilin g C o v e r                2000        C u k u p d a n B e ro p e ra s i

                       147        M A -0 1 7 5        R e m o v e l & In s ta l                                  2000        C u k u p d a n B e ro p e ra s i

                       148        M A -0 1 7 6        C o n tro l P a n e l                                      2000        C u k u p d a n B e ro p e ra s i

                       149        M A -0 1 7 7        V - B e lt                                                 2000        C u k u p d a n B e ro p e ra s i

                       150        M A -0 1 7 8        D u c tin g W o rk                                         2000        C u k u p d a n B e ro p e ra s i

                       151        M A -0 1 7 9        S id e P la te                                             2000        C u k u p d a n B e ro p e ra s i

                       152        M A -0 1 8 0        F u ll T h a n k P u m p & P ip in g                       2000        C u k u p d a n B e ro p e ra s i

                       153        M A -0 1 8 1        O il D ip p in g                                           2000        C u k u p d a n B e ro p e ra s i

                       154        M A -0 1 8 2        M illin g M a c h in e                                     2000        C u k u p d a n B e ro p e ra s i

                       155        M A -0 1 8 3        B e lt C o n v e n y o r                                   2000        C u k u p d a n B e ro p e ra s i

                       156        M A -0 1 8 4        S id e R o lle r                                           2000        C u k u p d a n B e ro p e ra s i

                       157        M A -0 1 8 5        D r illin g M a c h in e                                   2000        C u k u p d a n B e ro p e ra s i

                       158        M A -0 1 8 6        N h S a d ie C ra n e                                      2000        C u k u p d a n B e ro p e ra s i

                       159        M A -0 1 8 7        T r o lle y                                                2000        C u k u p d a n B e ro p e ra s i

                       160        M A -0 1 8 9        S u p e r P o lis h M a c h in e                           2000        C u k u p d a n B e ro p e ra s i

                       161        M A -0 1 9 0        P a te r n P la te                                         2000        C u k u p d a n B e ro p e ra s i



   P T G e o p r im a S o lu s i T b k .                            _______________________________________________________

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                  47
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                            162        M A -0 1 9 1      S h o t B la s t B e lt                                           2000        C u k u p d a n B e ro p e ra s i

                            163        M A -0 1 9 2      S h o t B la s tin g                                              2000        C u k u p d a n B e ro p e ra s i

                            16 4       M A -0 1 9 3      In d u c tio n M o to r                                           2000        C u k u p d a n B e ro p e ra s i

                            165        M A -0 1 9 4      In s p e c tio n J ig                                             2000        C u k u p d a n B e ro p e ra s i

                            166        M A -0 1 9 5      C y c lo D riv e R e d u c e r                                    20 01       C u k u p d a n B e ro p e ra s i

                            167        M A -0 1 9 6      O v e r H o u l F o r A tla s C o p c o C o m p r e s s o r       20 01       C u k u p d a n B e ro p e ra s i

                            168        M A -0 1 9 7      S h o r t B la s tin g M a c h in e                               20 01       C u k u p d a n B e ro p e ra s i

                            169        M A -0 1 9 8      B ra k e M o to r                                                 20 01       C u k u p d a n B e ro p e ra s i

                            170        M A -0 1 9 9      W e ig h in g In d ic a to r                                      20 01       C u k u p d a n B e ro p e ra s i

                            171        M A -0 2 0 0      M a k in g H o le F o r S h o o t B la s t B e lt                 20 01       C u k u p d a n B e ro p e ra s i

                            17 2       M A -0 2 0 1      D r iv e P in io n                                                20 01       C u k u p d a n B e ro p e ra s i

                            173        M A -0 2 0 2      P a rt F o r D is a m a tic                                       20 01       C u k u p d a n B e ro p e ra s i

                            17 4                         P u m p D is a m tic                                              20 01       C u k u p d a n B e ro p e ra s i

                            175        M A -0 2 0 3      B e lt C o n v e n y o r                                          20 01       C u k u p d a n B e ro p e ra s i

                            17 6       M A -0 2 0 4      H o is t C ra n e                                                 2002        C u k u p d a n B e ro p e ra s i

                            177        M A -0 2 0 5      S p r o k e t F o r T u m b le r                                  2002        C u k u p d a n B e ro p e ra s i

                            17 8       M A -0 2 0 6      M a c h in in g L in e F o r C r - 1 5 B e a r in g F             2002        C u k u p d a n B e ro p e ra s i

                            179        M A -0 2 0 7      A ir D r y e r H ita c h i                                        2003        C u k u p d a n B e ro p e ra s i

                            180        M A -0 2 0 8      T s u b a k i C h a in                                            2003        C u k u p d a n B e ro p e ra s i

                            181        M A -0 2 0 9      A p r o n B e lt                                                  2003        C u k u p d a n B e ro p e ra s i

                            182        M A -0 2 1 0      S tr a ig h t L in e D u c t                                      2003        C u k u p d a n B e ro p e ra s i

                            183        M A -0 2 1 1      C ra n e                                                          2003        C u k u p d a n B e ro p e ra s i

                            184        M A -0 2 1 2      P a rt F o r S h o t B la s t                                     2003        C u k u p d a n B e ro p e ra s i

                            185        M A -0 2 1 3      F u rn a c e                                                      2003        C u k u p d a n B e ro p e ra s i

                            18 6       M A -0 2 1 4      In d u c tio n F u r n a c e C o il                               2003        C u k u p d a n B e ro p e ra s i

                            18 7       M A -0 2 1 5      C y c lo D riv e G e a r M o to r                                 2003        C u k u p d a n B e ro p e ra s i

                            18 8       M A -0 2 1 6      G e a r d e d M o to r                                            2003        C u k u p d a n B e ro p e ra s i

                            189        M A -0 2 1 8      G e a r R educer                                                  2004        C u k u p d a n B e ro p e ra s i

                            190        M A -0 2 1 9      R e s in L in e r F o r P a n L in e r                            2004        C u k u p d a n B e ro p e ra s i

                            191        M A -0 2 2 0      S id e P la te                                                    2004        C u k u p d a n B e ro p e ra s i

                            192        M A -0 2 2 1      C u s to n e C le a r a n c e                                     2005        C u k u p d a n B e ro p e ra s i

                            193        M A -0 2 2 2      H ig h S p e e d B e n c h D r illin g M a c h in e               2005        C u k u p d a n B e ro p e ra s i

                            194        M A -0 2 2 4      M a n u fa c tu r in g C o m p r e s s o r                        2005        C u k u p d a n B e ro p e ra s i

                            195        M A -0 2 2 5      T a b le D riv e B e v e l G e a r                                2005        C u k u p d a n B e ro p e ra s i

                            196        M A -0 2 2 6      P a r ts O f M ix e r                                             2005        C u k u p d a n B e ro p e ra s i

                            197        M A -0 2 2 7      E le c tr o n ic o n M o d u l                                     2005       C u k u p d a n B e ro p e ra s i

                            198        M A -0 2 2 8      D is tr ib u to r W a , S id e P la te X                           2005       C u k u p d a n B e ro p e ra s i

                                                         C h a n g e C o o lin g T o w e r F a n M o to r &
                            199        M A -0 2 2 9                                                                         2005       C u k u p d a n B e ro p e ra s i
                                                         B ra d e

                            200        M A -0 2 3 0      S w in g A r m R ig h t & L e ft                                   2005       C u k u p d a n B e ro p e ra s i

                            201        M A -0 2 3 1      In d u c tio n F u r n a c e C o il                                2005       C u k u p d a n B e ro p e ra s i

                            202        M A -0 2 3 2      In v e r te r                                                      2005       C u k u p d a n B e ro p e ra s i

                            203        M A -0 2 3 3      S p a r e P a rts F o r In d u c tio n F u r n a c e C o il        2005       C u k u p d a n B e ro p e ra s i

                            204        M A -0 2 3 4      S peed R educer                                                    2005       C u k u p d a n B e ro p e ra s i

                            205        M A -0 2 3 0      P a rts F o r D is a m a tic                                       2005       C u k u p d a n B e ro p e ra s i

                            206        M A -0 2 3 1      H y d r a u lic P u m p                                            2005       C u k u p d a n B e ro p e ra s i

                            207        M A -0 2 3 3      P is to n P u m p                                                  2006       C u k u p d a n B e ro p e ra s i

                            208        M A -0 2 3 4      K it L e v e r                                                     2006       C u k u p d a n B e ro p e ra s i

                                                         S p a r e P a rt F o r D is a m a tic M o ld in g
                            209        M A -0 2 3 5                                                                         2006       C u k u p d a n B e ro p e ra s i
                                                          M a c h in e

                            210        M A -0 2 3 6       P a rt F o r S h o t B la s tin g M a c h in e                    2006       C u k u p d a n B e ro p e ra s i

                            21 1       M A -0 2 3 7       E le p h a n t P a k k e r                                        2007       C u k u p d a n B e ro p e ra s i


        P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                   48
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                                                                                                 KJPP Edi Andesta dan Rekan

                            No.          N om or A set                             K e te ra n g a n                       Tahun                  K o n d is i


                            212        M A -0 2 3 8        U n iv e r s a l T e s tin g M a c h in e                       2007         C u k u p d a n B e ro p e ra s i

                            213        M A -0 2 3 9        L iftin g M a g n e t                                           2007         C u k u p d a n B e ro p e ra s i

                            214        M A -0 2 3 8        C o il                                                          2007         C u k u p d a n B e ro p e ra s i

                            215        M A -0 2 3 8        A d d itio n a l E n g in e P u m p                             2007         C u k u p d a n B e ro p e ra s i

                            216        M A -0 2 3 9        M a in te n a n c e K it                                        2007         C u k u p d a n B e ro p e ra s i

                            217        M A -0 2 4 0        M a s te r J a w      S a k ig u c h i M a c h in e             2007         C u k u p d a n B e ro p e ra s i

                            218        M A -0 2 4 1        M a jo r O v e r h o u l S e k ig u c h i                       2007         C u k u p d a n B e ro p e ra s i

                            219        M A -0 2 4 2        S p a r e P a rt F o r M a c h in e S e k ig u c h i            2007         C u k u p d a n B e ro p e ra s i

                            220        M A -0 2 4 3        K it E le m e n t                                               2007         C u k u p d a n B e ro p e ra s i

                            221        M A -0 2 4 4        S p a r e P a r t F o r M o ld                                  2007         C u k u p d a n B e ro p e ra s i

                            222        M A -0 2 4 5        R e p a ir in g O f In d u c tio n                              2007         C u k u p d a n B e ro p e ra s i

                            223        M A -0 2 4 6        S in k o V in d e r C o n v e y o r                             2007         C u k u p d a n B e ro p e ra s i

                            224        M A -0 2 4 7        S p a r e P a rt F o r S e k ig u c h i M a c h in e            2007         C u k u p d a n B e ro p e ra s i

                            225        M A -0 2 4 8        S p a r e P a rt F o r S e k ig u c h i M a c h in e            2007         C u k u p d a n B e ro p e ra s i

                            226        M A -0 2 4 9        M a y o r O v e r H o u l S e k ig u c h i M a c h in e         2007         C u k u p d a n B e ro p e ra s i

                            227        M A -0 2 5 0        M a y o r O v e r H o u l S e k ig u c h i M a c h in e         2007         C u k u p d a n B e ro p e ra s i

                            228        M A -0 2 5 1        M a y o r O v e r H o u l S e k ig u c h i M a c h in e         2007         C u k u p d a n B e ro p e ra s i

                            229        M A -0 2 5 2        S p a r e P a rt F o r S e k ig u c h i M a c h in e            2007         C u k u p d a n B e ro p e ra s i

                            230        M A -0 2 5 3        R e c o n d itio n L a d le                                     2007         C u k u p d a n B e ro p e ra s i

                            231        M A -0 2 5 4        R e p a ir in g O f T u m b le r M /C                           2007         C u k u p d a n B e ro p e ra s i

                            232        M A -0 2 5 5        M o d ifik a s i C y lin d e r P n e u m a tic                  2008         C u k u p d a n B e ro p e ra s i

                            233        M A -0 2 5 8        V ic k e r s C a tr id g e P u m p                              2008         C u k u p d a n B e ro p e ra s i

                            234        M A -0 2 5 9        B a c k U p P o w e r S u p lly F r o m W w t                   2008         C u k u p d a n B e ro p e ra s i

                            235        M A -0 2 6 0        B a c k U p P o w e r S u p lly F r o m W w t                   2008         C u k u p d a n B e ro p e ra s i

                            236        M A -0 2 6 3        C e M e te r                                                    2008         C u k u p d a n B e ro p e ra s i

                            237        M A -0 2 6 4        R e p a ir in g P a r t F o r In d u c tio n F u rn a c e       2008         C u k u p d a n B e ro p e ra s i

                            238        M A -0 2 6 7        S p a r e P a r t F o r M o u ld in g M a c h in e              2008         C u k u p d a n B e ro p e ra s i

                            239        M A -0 2 6 9        R e p a ir in g P a r t F o r M e u s e r e m e n t M /C        2008         C u k u p d a n B e ro p e ra s i

                                                           M e ta l C u ttin g M a c h in e B a n d s a w 9"
                            240        M A -0 2 7 2                                                                        2008         C u k u p d a n B e ro p e ra s i
                                                           K r is b o w

                            24 1       M A -0 2 7 3        P a r ts F o r M ix e r D e 2 2                                 2008         C u k u p d a n B e ro p e ra s i

                            242        M A -0 2 7 5        S h e ll M a c h in e T y p e A 3 0 D ,A 4 0 D                  2008         C u k u p d a n B e ro p e ra s i

                            243        M A -0 2 8 1        F u r n ic e C o il                                             2009         C u k u p d a n B e ro p e ra s i

                            244        M A -0 2 8 2        F u r n ic e C o il                                             2009         C u k u p d a n B e ro p e ra s i

                            245        M A -0 2 8 4        E le c tr ic a l W o rk P a n e l                               2009         C u k u p d a n B e ro p e ra s i

                            246        M A -0 2 8 5        M o ld in g M a c h in e                                        2009         C u k u p d a n B e ro p e ra s i

                            247        M A -0 2 8 6        D is a p c h S u p e r v is o r                                 2009         C u k u p d a n B e ro p e ra s i

                            248        M A -0 2 9 2        G a s k e t 1 0 6 3 1 0 6 2 0 0 , 0 - R in g E tc               2010         C u k u p d a n B e ro p e ra s i

                            249        M A -0 2 9 3        M illin g M a h i n e , D is m a n te l M a c h in e            2010         C u k u p d a n B e ro p e ra s i

                            250        M A -0 2 9 4        C o il H ftg e l.5 T /1 2 0 0 K w /5 0 0 H z                    2010         C u k u p d a n B e ro p e ra s i

                            251        M A -0 2 9 6        C h a m b e r P la te R ig h t                                  2010         C u k u p d a n B e ro p e ra s i

                            252        M A -0 2 9 7        K u n ite s te r                                                2010         C u k u p d a n B e ro p e ra s i

                            253        M A -0 2 9 8        S h e e l C o r e M a c h in e                                  2010         C u k u p d a n B e ro p e ra s i

                            254        M A -0 3 0 0        R e p a ir Y o k e C                                            2010         C u k u p d a n B e ro p e ra s i

                            255        M A -0 3 0 1        S a p r e P a rts D is a                                        2010         C u k u p d a n B e ro p e ra s i

                            256        M A -0 3 0 3        S h e e l C o re M a c h in e                                   20 11        C u k u p d a n B e ro p e ra s i

                            257        M A -0 3 0 4        S h e e l C o re M a c h in e                                   20 11        C u k u p d a n B e ro p e ra s i

                            258        M A -0 3 0 5        S p a r e P a rts D is a M e m b ra n e                         20 11        C u k u p d a n B e ro p e ra s i

                                                           S p a r e P a r ts D is a w e a r
                            259        M A -0 3 0 6                                                                        20 11        C u k u p d a n B e ro p e ra s i
                                                           P la te ,C h a m b e r p la t e

                            260        M A -0 3 0 8        C o m p re s s o r G a 75 V d                                    20 11       C u k u p d a n B e ro p e ra s i

                            261        M A -0 3 0 9        R u b b e r B ush                                                20 11       C u k u p d a n B e ro p e ra s i


        P T G e o p r i m a S o l u s i T b k .______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                    49
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                                                                                                  KJPP Edi Andesta dan Rekan

                             No.         Nom or A set                               K e te ra n g a n                          Tahun                 K o n d is i


                           262         M A -0 3 1 0        C y lo M o to r S u m ito m o                                       20 11       C u k u p d a n B e ro p e ra s i

                           263         M A -0 3 1 2        S u m ito m o C y c lo D riv e                                      20 11       C u k u p d a n B e ro p e ra s i

                             264       M A -0 3 1 3        F u r n ic e C o il                                                 20 11       C u k u p d a n B e ro p e ra s i

                             265       M A -0 3 1 4        L in e r, S c r e e n L in n e r                                    20 11       C u k u p d a n B e ro p e ra s i

                           266         M A -0 3 1 5        In d u c tio n F u rn a c e                                         20 11       C u k u p d a n B e ro p e ra s i

                           267         M A -0 3 1 6        B evel G ea r                                                       2012        C u k u p d a n B e ro p e ra s i

                           268         M A -0 3 1 7        K a ta m e l M k s - 2 0 0 ( B r iq u e t in g M a c h in e )       2012        C u k u p d a n B e ro p e ra s i

                           269         M A -0 3 1 8        O v e r H e a d C ra n e                                            2012        C u k u p d a n B e ro p e ra s i

                           270         M A -0 3 1 9        H y d r a u lic S c r a p B a llin g P r e s s M a c h in e         2012        C u k u p d a n B e ro p e ra s i

                           271         M A -0 3 2 0        In d u c tio n F u rn a c e                                         2012        C u k u p d a n B e ro p e ra s i

                           272         M A -0 3 2 1        B a s e F r a m e F o r S a n d M o u ld in g M a c h in e          2012        C u k u p d a n B e ro p e ra s i

                           273         M A -0 3 2 2        F u r n ic e C o il                                                 2013        C u k u p d a n B e ro p e ra s i

                           274         M A -0 3 2 3        A u to m a tic S a n d m o ld in g M a c h in e                     2013        C u k u p d a n B e ro p e ra s i

                           275         M A -0 3 2 4        A u to m a tic S a n d m o ld in g M a c h in e                     2013        C u k u p d a n B e ro p e ra s i

                           276         M A -0 3 2 5        H o is t C r a n e 5 T o n                                          2013        C u k u p d a n B e ro p e ra s i

                           277         M A -0 3 2 6        S p e c tr a M e te r                                               2013        C u k u p d a n B e ro p e ra s i

                           278         M A -0 3 2 7        M a c h in e S h o tb la s h                                        2014        C u k u p d a n B e ro p e ra s i

                           279         M A -0 3 2 8        C a s tin g S a n d / K a n a m o ri                                2014        C u k u p d a n B e ro p e ra s i

                           280         M A -0 3 2 9        S h o tb la s t M a c h in e                                        2014        C u k u p d a n B e ro p e ra s i

                           281         M A -0 3 3 0        C o m p r e s s o r 111                                             2014        C u k u p d a n B e ro p e ra s i

                           282         M A -0 3 3 1        C o o lin g T o w e r                                               2014        C u k u p d a n B e ro p e ra s i

                           283         M A -0 3 3 2        H y d r a u lic U n it                                              2014        C u k u p d a n B e ro p e ra s i

                           284         M A -0 3 3 3        E le c tr ic F u r n a c e K a n a m o ry                           2014        C u k u p d a n B e ro p e ra s i

                             285       M A -0 3 3 4        M o ld T u m b le r                                                 2014        C u k u p d a n B e ro p e ra s i

                             286       M A -0 3 3 5        M o ld T u m b le r                                                 2014        C u k u p d a n B e ro p e ra s i

                             287       M A -0 3 3 6        F u rn a c e K a n a m o ry                                         2014        C u k u p d a n B e ro p e ra s i

                             288       M A -0 3 3 7        F o r S a n d M o u ld in g C a s tin g                             2015        C u k u p d a n B e ro p e ra s i

                             289       M A -0 3 3 8        H a n g e r S h o tb la s t                                         2016        C u k u p d a n B e ro p e ra s i

                             290       M A -0 3 3 9        C o llin g C o n v e y o r                                          2016        C u k u p d a n B e ro p e ra s i

                             291       M A -0 3 4 0        C o llin g C o n v e y o r                                          2016        C u k u p d a n B e ro p e ra s i

                             292       M A -0 3 4 1        S h o tb la s t H a n g e r                                         2016        C u k u p d a n B e ro p e ra s i

                             293       M A -0 3 4 2        B evel G ear                                                        2016        C u k u p d a n B e ro p e ra s i

                             294       M A -0 3 4 3        M e s in H o is t 2 R a n ta i 2 T o n                              2016        C u k u p d a n B e ro p e ra s i

                             295       M A -0 3 4 4        W ir e C a b le F o r C o m p r e s s o r M a c h in e              2017        C u k u p d a n B e ro p e ra s i

                             296       M A -0 3 4 5        M o d ifik a s i P ip a A ir s u p p ly                             2017        C u k u p d a n B e ro p e ra s i

                             297       M A -0 3 4 6        In je c tio n P ip a W a te r S u p p ly                            2017        C u k u p d a n B e ro p e ra s i

                             298       M A -0 3 4 7        A p ro n C o n v e y o r T a n p a K a ki                           2018        C u k u p d a n B e ro p e ra s i

                             299       M A -0 3 4 8        S h o tb la s tin g M a c h in e T y p e M c s 3 0                  2018        C u k u p d a n B e ro p e ra s i

                             300       M A -0 3 4 9        Ig b t In v e n te r F o r In d u s tio n F u rn ic e               2018        C u k u p d a n B e ro p e ra s i

                             301                           S p a r e p a r t P in io n G e a r (P t T o o s h i)               2024        C u k u p d a n B e ro p e ra s i

                             302                           S p a r e p a r t M ix e r ( P t T o o s h i)                       2023        C u k u p d a n B e ro p e ra s i




        P T G e o p r i m a S o l u s i T b k . __________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                       50
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   5.        I N D I K A S I N IL A I S E W A P A S A R


   5 .1      In d i k a s i N ila i S e w a P a s a r T a n a h , B a n g u n a n P a b r i k s e r t a M e s in d a n P e r a l a t a n



   5 .1 .1   P ro s e s P e n ila ia n S e w a P a s a r T a n a h d a n B a n g u n a n



             A d a p u n p r o s e s a ta u t a t a c a r a y a n g d ig u n a k a n p e n ila i u n t u k m e n e n t u k a n in d ik a s i n ila i

             sew a       pasar         ta n a h ,   bangunan            dengan             m enggunakan               P e n d e k a ta n         P e n d a p a ta n

             b e r d a s a r k a n m e t o d e G r o s s I n c o m e M u lt ip lie r ( G I M ) a d a la h s e b a g a i b e r ik u t:


             a.      M e la k u k a n     in s p e k s i   te rh a d a p     o b je k     p e n ila ia n ,     dengan         m e la k u k a n     id e n t if ik a s i

                     t e r h a d a p k o n d is i d a n f a k t o r la in - la in n y a y a n g m e m p e n g a r u h i in d ik a s i n ila i s e w a

                     p a s a r.


             b.      M e la k u k a n s u r v e y t e r h a d a p d a t a p a s a r , d a la m h a l in i a d a la h d a t a - d a t a s e b a n d in g

                     d a r i o b je k p e n ila ia n y a n g d it a w a r k a n u n t u k d is e w a m a u p u n y a n g s u d a h t e r s e w a .

                     P e n ila i ju g a m e la k u k a n a n a lis a t e r h a d a p m a r k e t a b ilit a s t e r h a d a p p e n y e w a a n a ta u

                     p e n ju a la n o b je k s e b a n d in g p r o p e r t i.


             c.      M e n e n t u k a n / m e n g h it u n g     G ro s s      In c o m e       M u lt ip lie r   ( G IM )      d a ri   m a s in g - m a s in g

                     p e m b a n d in g      dengan         c a ra    "M e m b a g i        p e r k ir a a n   h a rg a   p e n ju a la n        p e m b a n d in g

                     d e n g a n h a rg a s e w a ta h u n a n ” .


             d.      K e m u d ia n p e n ila i m e m b a n d in g k a n b e s a r a n G IM d a r i m a s in g - m a s in g p e m b a n d in g ,

                     t e r h a d a p a d a n y a p e r b e d a a n a n t a r a o b je k p e n ila ia n d e n g a n d a t a - d a t a p e m b a n d in g

                     d ila k u k a n p e n y e s u a ia n a ta u a d ju s t m e n t . P a d a p e n y e s u a ia n p e n ila i m e n g g u n a k a n

                     t e k n ik p e n y e s u a ia n d a la m b e n t u k p r e s e n t a s e (% ).


             e.      S e t e la h d ip e r o le h b e s a r a n G IM o b je k p e n ila ia n m a k a la n g k a h s e la n ju t n y a a d a la h

                     a s u m s i h a r g a p a s a r t a n a h , b a n g u n a n o b je k p e n ila ia n d ib a g i d e n g a n b e s a r a n G IM

                     o b je k     p e n ila ia n     m aka        d ip e r o le h       In d ik a s i    N ila i   Sew a          Pasar          Tanah          dan

                     b a n g u n a n / t a h u n o b je k p e n ila ia n .




    P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i
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                                                                                            KJPP Edi Andesta dan Rekan

                  D a t a - d a t a p e m b a n d in g y a n g k a m i g u n a k a n u n t u k m e n e n t u k a n / m e n g h it u n g b e s a r a n G IM

                  o b je k p e n ila ia n t e r s e b u t d a p a t d iu r a ik a n s e b a g a i b e r ik u t :



                  D a ta 1


                  P ro p e rti                                              T a n a h d a n B a n g u n a n P a b r ik

                  A la m a t                                                K a w a s a n I n d u s t r i E J IP

                  Luas Tanah                                                ±        1 1 .0 0 0 m 2

                  Luas Bangunan                                             ±          5 .0 0 0 m 2

                  H a rg a P e n a w a ra n                                 R p . 5 .7 0 0 .0 0 0 .0 0 0 ,-/ta h u n

                  P e r k ir a a n T r a n s a k s i                        R p . 4 .8 4 5 .0 0 0 .0 0 0 ,- / ta h u n

                  G ro s s In c o m e M u ltip lie r                        9 ,7 2



                  D a ta 2


                  P ro p e rti                                              T a n a h d a n B a n g u n a n P a b r ik

                  A la m a t                                                K a w a s a n I n d u s t r i D e lta S ilic o n V I

                  Luas Tanah                                                ±        2 0 .0 0 0 m 2

                  Luas Bangunan                                             ±        1 1 .0 0 0 m 2

                  H a rg a P e n a w a ra n                                 R p . 9 .9 0 0 .0 0 0 .0 0 0 ,-/ta h u n

                  P e r k ir a a n T r a n s a k s i                        R p . 8 .4 1 5 .0 0 0 .0 0 0 ,-/ta h u n

                  G ro s s In c o m e M u ltip lie r                        1 0 ,7 7



                  D a ta 3


                  P ro p e rti                                              T a n a h d a n B a n g u n a n P a b r ik

                  A la m a t                                                K a w a s a n I n d u s t r i D e lta S ilic o n

                  Luas Tanah                                                ±        1 5 .0 0 0 m 2

                  Luas Bangunan                                             ±          9 .0 0 0 m 2

                  H a rg a P e n a w a ra n                                 R p. 7 .0 2 0 .0 0 0 .0 0 0 ,-/ta h u n

                  P e r k ir a a n T r a n s a k s i                        R p. 6 .6 6 9 .0 0 0 .0 0 0 ,-/ta h u n

                  G ro s s In c o m e M u ltip lie r                        1 0 ,4 8



                  D engan           m e m p e r h a t ik a n     fa k to r-fa k to r       yang       m e m p e n g a ru h i       n ila i   dan     k o n d is i

                  p e r e k o n o m ia n s a a t in i m a k a p e n ila i b e r k e s im p u la n b a h w a In d ik a s i N ila i S e w a P a s a r

                  t a n a h s e lu a s 1 5 . 4 0 0 m 2 d a n b a n g u n a n s e lu a s ± 9 .2 0 7 m 2 a d a la h :




                      Rp. 7.549.740.000,-



        P T G e o p r i m a S o l u s i T b k . ______________________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                        52
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                                                                                                     KJPP Edi Andesta dan Rekan

        5 .1 . 2   P r o s e s P e n i l a i a n S e w a P a s a r M e s in d a n P e r a l a t a n



                   A d a p u n p r o s e s a ta u t a t a c a r a y a n g d ig u n a k a n p e n ila i u n t u k m e n e n t u k a n in d ik a s i n ila i

                   sew a      pasar         m e s in     dan        p e r a la t a n     dengan             m enggunakan                  P e n d e k a ta n         P e n d a p a ta n

                   b e r d a s a r k a n m e t o d e G r o s s I n c o m e M u lt ip lie r ( G I M ) a d a la h s e b a g a i b e r ik u t:


                    a.     M e la k u k a n        in s p e k s i   te rh a d a p         o b je k       p e n ila ia n ,     dengan           m e la k u k a n        id e n t if ik a s i

                           t e r h a d a p k o n d is i d a n f a k t o r la in - la in n y a y a n g m e m p e n g a r u h i in d ik a s i n ila i s e w a

                           p a s a r.


                   b.      M e la k u k a n s u r v e y t e r h a d a p d a t a p a s a r , d a la m h a l in i a d a la h d a t a - d a t a s e b a n d in g

                           d a r i o b je k p e n ila ia n y a n g d it a w a r k a n u n t u k d is e w a m a u p u n y a n g s u d a h t e r s e w a .

                           P e n ila i ju g a m e la k u k a n a n a lis a t e r h a d a p m a r k e t a b ilit a s t e r h a d a p p e n y e w a a n a ta u

                           p e n ju a la n o b je k s e b a n d in g p r o p e r t i.


                   c.      M e n e n t u k a n / m e n g h it u n g          G ro s s        In c o m e         M u lt ip lie r     ( G IM )      d a ri       m a s in g - m a s in g

                           p e m b a n d in g        dengan           c a ra       "M e m b a g i          p e r k ir a a n    h a rg a     p e n ju a la n        p e m b a n d in g

                           d e n g a n h a rg a s e w a ta h u n a n ” .


                   d.      K e m u d ia n p e n ila i m e m b a n d in g k a n b e s a r a n G IM d a r i m a s in g - m a s in g p e m b a n d in g ,

                           t e r h a d a p a d a n y a p e r b e d a a n a n t a r a o b je k p e n ila ia n d e n g a n d a t a - d a t a p e m b a n d in g

                           d ila k u k a n p e n y e s u a ia n a ta u a d ju s t m e n t . P a d a p e n y e s u a ia n p e n ila i m e n g g u n a k a n

                           t e k n ik p e n y e s u a ia n d a la m b e n t u k p r e s e n t a s e (% ).


                   e.      S e t e la h d ip e r o le h b e s a r a n G IM o b je k p e n ila ia n m a k a la n g k a h s e la n ju t n y a a d a la h

                           a s u m s i h a r g a p a s a r m e s in d a n p e r a la t a n o b je k p e n ila ia n d ib a g i d e n g a n b e s a r a n

                           G IM         o b je k   p e n ila ia n      m aka           d ip e r o le h      In d ik a s i     N ila i   Sew a        Pasar            m e s in      dan

                           p e r a la t a n / t a h u n o b je k p e n ila ia n .




                   D a t a - d a t a p e m b a n d in g y a n g k a m i g u n a k a n u n t u k m e n e n t u k a n / m e n g h it u n g b e s a r a n G IM

                   o b je k p e n ila ia n t e r s e b u t d a p a t d iu r a ik a n s e b a g a i b e r ik u t:



                   D a ta 1


                   P e rs o n a l P ro p e rti                                 :    1 U n it G e n s e t 2 0 0 0 K V A

                   H a rg a P e n a w a ra n S e w a /T a h u n                :    R p . 5 4 0 .0 0 0 .0 0 0 ,-/ta h u n

                   P e r k ir a a n T r a n s a k s i                          : R p . 5 1 3 .0 0 0 .0 0 0 ,- / ta h u n

                   G ro s s In c o m e M u ltip lie r                          : 1 2 ,7 9




         P T G e o p r i m a S o l u s i T b k .________________________________________________

        L a p o r a n P e n ila ia n P r o p e r t i                                                                                                                                  53
Page 58
T H E                S


                                                                                      KJPP Edi Andesta dan Rekan

              D a ta 2


             P e r s o n a l P r o p e r ti                             1 U n it M e s in L a s H D P E

             H a rg a P e n a w a ra n S e w a /T a h u n               R p . 1 6 4 .2 5 0 .0 0 0 ,-/ta h u n

             P e r k ir a a n T r a n s a k s i                         R p . 1 4 7 .8 2 5 .0 0 0 ,-/ta h u n

             G r o s s In c o m e M u ltip lie r                        1 2 ,6 5



              D a ta 3


             P e r s o n a l P r o p e r ti                             1 U n it M e s in L a s H D P E

             H a rg a P e n a w a ra n S e w a /T a h u n               R p . 1 4 0 .5 2 5 .0 0 0 ,-/ta h u n

             P e r k ir a a n T r a n s a k s i                         R p . 1 3 3 .4 9 8 .7 5 0 ,-/ta h u n

             G ro s s In c o m e M u ltip lie r                         1 4 ,0 1



             D engan           m e m p e r h a t ik a n       fa k to r-fa k to r   yang       m e m p e n g a ru h i        n ila i     dan        k o n d is i

             p e r e k o n o m ia n s a a t in i m a k a p e n ila i b e r k e s im p u la n b a h w a In d ik a s i N ila i S e w a P a s a r

             m e s in d a n p e r a la t a n a d a la h :




               Rp. 1.530.837.000,-

   6.        K E S IM P U L A N N IL A I S E W A P A S A R


             M e la lu i p r o s e s p e n ila ia n y a n g t e la h d iu r a ik a n d i a ta s d a n d e n g a n m e m p e r h a t ik a n f a k t o r -

             f a k t o r u ta m a y a n g b e r p e n g a r u h       t e r h a d a p h a s il p e n ila ia n , m a k a    K a m i m e n y im p u lk a n

             b a h w a o p in i N ila i S e w a P a s a r p r o p e r t i p e r t a n g g a l 31 D e s e m b e r 2 0 2 5 a d a la h :



                                                                                                                          N ila i S e w a P a s a r
               No.                            K e te ra n g a n                              Luas
                                                                                                                                   (R p -)
                  1 Tanah                                                                15.400 m2
                                                                                                                 Rp                    7.549.740.000
                  2 Bangunan                                                              9.207 n f
                  3 Mesin dan Peralatan                                                       1 Ls              Rp                     1.530.837.000
                         J u m la h                                                                             Rp                     9 .0 8 0 .5 7 7 .0 0 0




                                                         Rp. 9.080.577.000,-
                     S e m b ila n M ilia r D e la p a n P u lu h J u t a L im a R a t u s T u ju h P u lu h T u ju h R ib u R u p ia h




   P T G e o p r im a S o lu s i T b k .

   L a p o r a n P e n ila ia n P r o p e r t i                                                                                                             54
Page 59
T H E    S    C    /t            /C    A R R R A IS A


                                      KJPP Edi Andesta dan Rekan




        Tampak Bangunan Kantor           Tampak DalamBangunan Kantor




                                         Tampak DalamBangunan Finishing




                                                                          Foto - 1
Page 60
T H E     S    C   /               / C    /4   R



                                         KJPP Edi Andesta dan Rekan




        Tampak Bangunan Pos Jaga                   Tampak Bangunan Limbah




         Tampak Parkiran Motor                 Tampak Lingkungan Pabrik




                                                                            Foto - 2
Page 61
7   S   C   /   /   C    /A   R




                        KJPP Edi Andesta dan Rekan




                                           Foto - 3
Page 62
                                                                                           ................. ..
                                                                                     KJPP Edi A ndesta dan Rekan
                                                                                                                                                                 *




                                                                                           Digambar                Ok           No. Laporan      :
Nama Pemberi Tugas         PT G e o p rim a S o lu s i Tbk.
                                                                                                                                00210/2.0053-00/PI/05/0506/1/IV/2026
                                                                                           Diperiksa               Ok
Lokasi Properti          : Kawasan EJIP (East Jakarta Industrial Park), Jalan Citanduy 5   Disetujui               Ok           Skala             : N o S cale
                           Desa Sukaresmi, Kecamatan Lemah Abang                                  Tanggal        Lembar                          Gambar
                           Kabupaten Bekasi, Provinsi Jawa Barat                           31 D esem ber 2025       1                          Peta L okasi

                                                                                                            KJPP Edi Andesta dan Rekan
Pengguna Laporan Penilaian : PT Geoprima Solusi Tbk.
                                                                                                                 Penilai Properti dan Bisnis
Page 63
T H E                    S C /                      N             T        /   / C                 A          R            P          R         A     I          S              A



                                                                                          KJPP Edi Andesta dan Rekan




                     p




                                                                                                   Diqambar                                Ok             No. Laporan                    :
  Nama Pemberi Tugas               P T G e o p r im a S o lu s i T b k .
                                                                                                   Diperiksa                                Ok            0 0 2 1 0 / 2 . 0 0 5 3 - 0 0 / P I / 0 5 / 0 5 0 6 / 1 /I V / 2 0 2 6

  Lokasi P roperti               : Kawasan EJIP (East Jakarta Industrial Park), Jalan Citanduy 5   Disetuiui                               Ok             Skala                          : N o S c a le
                                   Desa Sukaresmi, Kecamatan Lemah Abang                                      Tanggal                     Lembar                                             Gam bar

                                   Kabupaten Bekasi, Provinsi Jawa Barat                               31 D e s e m b e r 2 0 2 5           2                                         Denah Tanah

                                                                                                                                    KJPP Edi A ndesta d a n Rekan
  Pengguna Laporan Penilaian       P I G e o p r i n a S o lu s i Tbk.
                                                                                                                                           Penilai Properti dan Bisnis
Page 64
T   H                        S          C



                                                                                                                  KJPP Edi Andesta dan Rekan
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                                                                                                                                    J r;        . jjjs            J'A p / T^S?'



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                    ,’■            ..v-x•*>’**'^{'.’s.vrF' ■*• /■;*.-* v
    ;                                 *$f. ft $ ’ "ft . s"
    •■•.tm & iS g >.Sfc .. •C.>          ;§,.                **'                            Nomor dan Tahun                             :      P e rd a N o . 12
            **$ 3                        •>                   ■•r *                         Peraturan                                          T a h u n 20 1 1
                                  AftgS*' f / v
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                                                                                                                       Digambar                              Ok                 No. Laporan              :
    Nama Pemberi Tugas                    PT G e o p rim a S o lu s i Tbk.
                                                                                                                       Diperiksa                             Ok                 00210/2.0053-00/ PI/05/0506/1 /IV/2026
    Lokasi Properti                     : Kawasan EJIP (East Jakarta Industrial Park), Jalan Citanduy 5                Disetujui                             Ok                 Skala                    : No Scale
                                          Desa Sukaresmi, Kecamatan Lemah Abang                                               Tanggal                    Lembar                                         Gambar
                                          Kabupaten Bekasi, Provinsi Jawa Barat                                           31 D esem ber 2025                  3                                Denah Tata R uang

                                                                                                                                            KJPP Edi Andesta dan Rekan
    Pengguna Laporan Penilaian : PT Geoprima Solusi Tbk.
                                                                                                                                                         P e n ila i P ro p e rti d a n B is n is
Page 65
T   H                   S      C          /                         IF / C                       A       P                                                     A              L



                                                                                              KJPP Edi Andesta dan Rekan




                                                                                                                        BangunanPosJaga1&2
                                                                                                                        BangunanKantor
                                                                                                                        BangunanKantin
                                                                                                                        BangunanFinis
                                                                                                                                    hin
                                                                                                                                      g
                                                                                                                        BangunanFurnace
                                                                                                                       ■Sel
                                                                                                                          asarBangunanFurn
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                                                                                                                        BangunanMaintenac
                                                                                                                                        e
                                                                                                                       ■BangunanEngine
                                                                                                                                     erin
                                                                                                                                        g
                                                                                                                        BangunanLimbah
                                                                                                                        BangunanP
                                                                                                                                ark
                                                                                                                                  ira
                                                                                                                                    nMotor
                                                                                                                        BangunanS
                                                                                                                                eri
                                                                                                                                  kat
                                                                                                                        BangunanG
                                                                                                                                ense
                                                                                                                                   t
                                                                                                                        BangunanP
                                                                                                                                ark
                                                                                                                                  ira
                                                                                                                                    nMo
                                                                                                                                      bil




                                                                                               Digambar                     Ok                  No. Laporan               :
    Nama Debitur              PT G e o p rim a S o lu s i Tbk.
                                                                                                                                                00210/2.0053-00/PI/05/0506/1/IV/2026
                                                                                               Diperiksa                    Ok
    Lokasi Properti         : Kawasan EJIP (East Jakarta Industrial Park), Jalan Citanduy 5    Disetujui                    Ok                  Skala                     : No Scale
                              Desa Sukaresmi, Kecamatan Lemah Abang                                   Tanggal              Lembar                                         Gambar
                              Kabupaten Bekasi, Provinsi Jawa Barat                             31 D ese m b er 2025          4                                       Denah B a ngunan

                                                                                                                       KJPP Edi Andesta & Rekan
        Pemberi Tugas         PT Geoprima Solusi Tbk.
                                                                                                                           P e n ila i P ro p e rti d a n B is n is

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Published14 May 2026
Pages65
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Names mentioned 18 people and organisations named in the text · linked when the evidence is strong

linked org Geoprima Solusi Tbk. p.62 ×8
unresolved org A KJPP Edi Andesta dan Rekan p.1 ×12
unresolved org KJPP Edi Andesta p.1 ×57
unresolved org S A L KJPP Edi Andesta dan Rekan p.2 ×6
unresolved org KJPP Edi Andesta dan Rekan p.7 ×5
unresolved org L KJPP Edi Andesta dan Rekan p.8 ×18
unresolved org R O KJPP Edi Andesta dan Rekan p.15
unresolved org P KJPP Edi Andesta dan Rekan p.17
unresolved org R KJPP Edi Andesta dan Rekan p.18 ×4
unresolved org Bank Indonesia p.23 ×2
unresolved org S A L dan Rekan p.28
unresolved org R A IS A KJPP Edi Andesta dan Rekan p.34 ×3
unresolved org PT. Jaya Indah Casting p.42
unresolved org S KJPP Edi Andesta dan Rekan p.58
unresolved org C KJPP Edi Andesta dan Rekan p.64
unresolved — Zoomto p.64
unresolved — Diperiksa p.64
unresolved org KJPP Edi Andesta & Rekan p.65

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