| Summary: | In the application/context of land transport in particular synergy Bulk
Transport (Mass Rapid Transport / MRT) in an urban environment, a requirement that
a transport ministry agency of good land and managed properly. During the period of
5 (five) last year, local transportation, especially in urban areas experienced the
process of becoming a public service agencies, non-profit, not privatization, or the
companies that make money the General Services Board Institute Regional (BLUD).
This is the institutions of government units to know the concept of Quasi-Public
Goods, where funding could be sourced from APBD and income from APBN, besides
that BLUD agency has the authority to obtain revenue from paid services community
as a a functional acceptance.
In Indonesia, especially the province of DKI Jakarta as the capital of the
Republic of Indonesia, which has a concept referred to MRT, will apply in accordance
with the objectives of local government and facilitate the means of public transport
infrastructure also can be managed with special management in order to provide
optimal service, economical, and efficient for the users of such transportation. This is
because the future of public service aspect to the specialized management pattern is
not referred to by the institutions should be purely local government bureaucracy, but
held by the managed device ala the business (business like). As a service organization
that is non-profit, a BLUD can not escape the economic calculations in applying the
tariff calculated on the basis of service with unit cost. The understanding of the
subsidies for BLUD in this case is the cost that must be issued by the State due to
disparities / differences in market prices with prices for certain services determined by
local governments in an effort to meet the needs of the community generally. For that,
through this research the main objective as an alternative application of BLUD
institutional management systems such as PT. Kereta Api Indonesia (KAI). Should be
evaluated and conducted a comprehensive assessment in order to meet the technical
requirements of substantive and operational and administrative requirements with the
assessment criteria in accordance with existing regulations, the right way and
analysis. Research conducted in-TransJakarta Busway BLUD Provincial Government
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of DKI Jakarta by using secondary data and the use of qualitative, descriptive research
case studies that explain, summarize the various conditions, different circumstances or
different variables which arise in society which became the subject of research on
what is occurred. The data consist of financial statements and data profiles Regional
Public Service Agency, and other supporting data. Initial stage is to project the
estimated value of BLUD financial statements based on expectations TransJakarta
Busway operating income growth rates. The results of this projection is used to
estimate free future cash flows generated by these BLUD. Estimation is then
performed and the discount rate used to discount a tariff setting and obtain the present
value of those cash flows. Next use the income approach and do the testing method or
the Discounted Cash Flow Asset Based Test Approach method to analyze the
feasibility category weighting values in accordance with business standards today.
However, researchers in preparing this study also had many weaknesses or limitations
of the study of this research. It is expected that this research can be used as reference
for subsequent studies.
Based on this research, produced estimates of the value of these enterprises in
general, complete and comprehensive associated with the resulting performance of
operating income and other income of the average fluctuations can reach 115,98%
and total valuation of Administration document BLUD is 84,9. The Income approach
method found that BLUD Transjakarta values range from Rp141.358.000.000,- ,
Rp111.785.000.000,- and Rp73.370.000.000,- while relative valuation result in
Rp108.837.666.667,- and Asset valuation approach gave the value of
Rp98.755.403.085,- with the mean value of the two methods of Rp104.804.761.234,-.
The value generated from these estimates reflect a few things that can affect whether
or not a feasible or public service agency of this area should be retained as a full
BLUD, the increased status, or to be reviewed. However, in order to improve the
quality assessment of BLUD, should have conducted a review of assessment methods
and analysis for BLUD that have implemented financial management BLUD pattern
during 5 (five) years based on the regulations established by each Regional Head and
at least have accordance with the standards required assessment criteria.
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