| Summary: | This study aims to analyze the asset valuation conducted by Bitung City
Government in order to determine the selling price of the deleted service vehicles
in fiscal year of 2012, in order to assess the selling price of the service vehicles
which removed in accordance with the applicable rules and standards, and
comparing the results with the assessment team�s value. This research has
collected data using documents study, interviews, and field observation. Then, the
data were analyzed descriptively to present facts that occurred, and the valuation
carried out by using market data comparison method.
The research results showed that asset valuation by Bitung City
Government for determining the selling price of the service vehicles in 2012 is not
yet fully in accordance with applicable standards, because it only uses the
estimated percentage of the market price and historical methods. By using the
market data comparison methods, the research recognized that value of the
service vehicles which disposed at Secretariat of Bitung City is Rp831.000.000
(Eight Hundred and Thirty One Million Rupiah). The results of this assessment
differs from the value specified by the abolition of the committee that is
Rp226.050.000 (Two Hundred and Twenty Six Million Fifty Thousand Rupiah),
or the value set by Team formed the Inspectorate that is Rp415.615.492 (Four
Hundred and Fifteen Million Six Hundred Fifteen Thousand Rupiah). The
difference is caused because The Government of Bitung City has not fully using
appropriate valuation methods and standards applicable provisions
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