Kantor Jasa Penilai Publik (KJPP) Pangaloan

Perdagangan yang lebih adil pada sektor Industri tekstil dan produk tekstil

2011-09-01T03:38:00.000-07:00

Suku bunga kredit perbankan sampai Juni 2011 turun, terutama untuk kredit modal kerja dan kredit investasi, demikian informasi dari Bank Indonesia. Kredit modal kerja turun 62 basis poin dan kredit investasi turun 11 basis poin, tetapi kredit konsumsi justru naik 84 basis poin. Penurunan suku bunga itu juga membuat selisih antara suku bunga kredit dan suku bunga tabungan menurun dengan agregat 5,8 persen.

Ekspor tekstil pada tahun 2010 sekitar 11 miliar US dolar dan perkiraan volume pada tahun 2011ditargertkan pada 15 Milyar dolar AS (sebagai gambaran; pada semester pertama 2011, ekspor tekstil dan pakaian mencapai devisa sebesar US$ 2,5 miliar). Indonesia menempati posisi keempat sebagai pemasok Tekstil dan Produk Tekstil dunia dengan Amerika Serikat sebagai pasar utamanya. Dengan komposisi ekspor tekstil Indonesia didominasi oleh garmen sekitar 60 persen dan sisanya benang serta kain.

Sektor Industri tekstil dan produk tekstil “TTP”, menjadi sektor penentu di beberapa Negara asia sperti Negara Pakistan, Vietnam, Thailand, Sri Lanka, dan Indonesia. Pada tahun 2010 pertumbuhan ekspor TTP Negara Vietnam mencapai sebesar US$ 11,2 miliar. Di Indonesia, kinerja TTP juga memberikan kontribusi bagi pertumbuhan ekonomi di Indonesia. Industri TTP mempunyai kontribusi 2,18 persen terhadap Produk Domestik Bruto dan 8,01 persen terhadap industri pengolahan pada tahun 2010. Bahkan komoditas ekspor non migas yang memberikan kontribusi terbesar selama lebih dari 20 tahun terakhir adalah TTP.

Sektor ini, penyumbang terbesar dalam perolehan devisa Indonesia. Pada tahun 2009, industri TTP berkontribusi sebesar 12,72 persen dalam perolehan devisa terhadap ekspor hasil industri tidak termasuk minyak dan gas (migas) dan sebesar 9,58 persen terhadap total ekspor non migas, meskipun 85 persen bahan baku berupa kapas masih diimpor. Selain mempunyai kontribusi yang besar di dalam PDB dan devisa, industri ini juga menyerap banyak tenaga kerja, baik yang bekerja secara langsung ataupun tidak langsung.

Sejak dicabutnya sistem kuota dan harus mengikuti penyesuaian dengan ketentuan General Agreement on Tariffs and Trade, hingga tahun 2009 secara umum sektor industri tekstil dan produk tekstil sebagai berikut:

Kinerja cenderung menurun, terlihat dari turunnya penjualan serat, pada pasar domestik terutama penjualan serat sintetik dan kapas. Sektor produksi “serat rayon” dan sektor “pakaian jadi”, dengan orientasi ekspor, cenderung mengalami peningkatan.
Sektor “pemintalan” dan “pertenunan” mengalami tekanan lebih besar sebagai akibat kecenderungan penurunan ekspor dan permintaan pasar domestik yang menurun.
Buruknya kinerja industri TTP, akibat daya saing industri ini rendah. Hal ini sebagai akibat dari beban biaya energi, tenaga kerja, suku bunga dan transportasi yang cukup tinggi dan tidak bersaing dengan negara produsen lainnya.

Indonesia mempunyai potensi dan peluang yang cukup baik dengan perubahan sistem kuota tersebut diantaranya:

Produksi industri TTP Indonesia yang meningkat dapat mendorong peningkatan penyerapan tenaga kerja. Oleh sebab itu diperlukan insentif ekonomi, antara lain melalui penurunan suku bunga bank untuk investasi.
Ekspor TTP Indonesia yang meningkat akan dapat meningkatkan penerimaan devisa negara. Peningkatan ekspor TTP dapat dipacu melalui penyesuaian nilai tukar Rupiah Rp 8500/US$. Nilai tukar Rp/US$ yang relatif stabil akan membantu produsen TTP dalam menghitung biaya bahan baku dan keuntungan.
Memastikan bahan baku aman atau terjamin, misalnya pengembangan tanaman kapas “Volume impor kapas setiap tahunnya berkisar dapat mencapai 750,000 ton”, atau teknologi pembuatan serat sintetik di dalam negeri.

Catatan: Tulisan ini hannya dipergunakan secara pribadi (in english: www.marketvaluer[.]com, kjpppangaloan@gmail.com

Proses Administasi Ruislag Tanah Kasa Desa menjadi Tanah Perumahan

2010-12-20T06:34:00.000-08:00

Proses Administasi Ruislag Tanah Kasa Desa menjadi Tanah Perumahan cukup banyak, di bawah ini adalah sebagai gambarannnya.

Surat Permohonan dari pengurus perusahaan tentang, permohonan Surat Pertimbangan Pemanfaatan Lahan yang terletak di wilayah tertentu. Surat Pertimbangan ditandatangani oleh Kepada BAPEDA tetntang, Pemanfaatan Lahan untuk Pembangunan Perumahan.

Aspek Tata Guna Tanah dari Kantor Pertanahan tentang Pertimbangan Pemanfaatan Lahan untuk Pembangunan Perumahan dengan luas tertentu di lokasi tertentu.

Ijin Lokasi untuk Keperluan Pembangunan Perumahan yang dikeluarkannya Keputusan Bupati/wakikota

Dikeluarkannya Keputusan Kepala Dinas Tata Ruang Kabupaten/kota, tentang Ijin Peruntukan Penggunaan Tanah untuk pembangunan perumahan terletak di .

Adanya Surat dari Sekretaris Daerah Kabupaten/kota, Perihal Penunjukan Kewajiban Penyerahan Lahan TPU kepada pengembang.

Dikeluarkannya Surat dari Dinas Bina Marga dan Pengairan, perihal Advis Teknis Pell Banjir dan Saluran Pembuang kepada pengembang.

Adanya Surat Dari Pengembang, perihal Permohonan Rekomendasi Ruislag Tanah Kas Desa (TKD) kepada Kepala Desa yang dimohonkan.

Adanya Surat dari Kepala Desa yang dimohonkan Perihal undangan Musyawarah kepada Ketua BPD dan Anggota, Para ketua RT dan Para Tokoh Masyarakat

Adanya Berita Acara Musyawarah Kesepakatan Ruislag Tanah Kas Desa (TKD), dengan hasil pada prinsip kami tidak berkeberatan akan dipergunakannya Tanah Kas Desa (TKD) oleh pengembang untuk pengembangan perumahan selama tanah penggantinya sesuai dengan Tanah Kas Desa (TKD) yang ada, baik dari sisi ekonomis maupun produktifitasnya. Serta sesuai atau mengikuti aturan dan Tata cara Ketentuan perundang-undangan yang berlaku.

Adanya Surat dari Kepala Desa termohon perihal Rekomendasi Ruislag TKD kepada pengembang.

Adanya Surat Kepala Desa/kelurahan perihal Undangan Musyawarah yang akan dilaksanakan pada tanggal tertentu dengan acara Pembahasan Peninjauan Lokasi Tanah Kas Desa (TKD) yang akan di Ruislag kepada Ketua BPD dan Anggota dan pemohon/pengembang.

Adanya Berita Acara Pembahasan Peninjauan Lokasi Tanah Kas Desa (TKD) yang akan di Ruislag dengan hasil rapat : Menyepakati bahwa rencana Peninjauan tanah pengganti Tanah Kas Desa (TKD) akan dilaksanakan pada tertentu.

Adanya Berita Acara Peninjauan Lokasi Pengganti Tanah Kas Desa (TKD

Adanya Berita Acara Peninjauan Lokasi Asal Tanah Kas Desa (TKD)

Adanya Surat dari Kepala Desa/kelurahan, perihal Rekomendasi Ruislag TKD untuk Permohonan Penaksiran harga Tanah TKD Desa kepada perusahaan penilai.

Adanya Surat Perjanjian Kerja antara Kepala Desa dan perusahaan Penilai.

Adanya Surat dari Kantor perusahaan Penilai tentang Perihal Laporan Penilaian tanah kasa desa (TKD) kepada Kepala Desa.

Adanya Berita Acara Kesepakatan Lokasi Pengganti Tanah Kas Desa (TKD), dengan hasil berdasarkan Laporan Penilaian Independen, Pemerintah Desa/Keluarahan, selaku pemilik sebidang tanah TKD, setuju dan sepakat untuk ditukar atau Ruislag dengan tanah milik pengembang yang dibuktikan dengan AJB/Sertifikat karena dilihat dari nilai ekonomis dan produktifitas cukup baik

Pemerintah Desa dan BPD akan segera membuat Peraturan Desa dan Melaporkan kepala Bupati/walikota, melalui Camat perihal Permohonan Persetujuan Ruislag Tanah Kas Desa

Adanya Acara Vertifikasi Administrasi proses Ruislag TKD

Adanya Surat Kepala Desa/Kelurahan perihal perMohonnan Persetujuan Ruislag TKD kepada Bupati/walikota.

Adanya Surat dari Kecamatan termohon perihal permohonan Persetujuan Ruislag TKD kepada Bupati/walikota.

Adanya Surat dari Pengembang, perihal permohonan Persetujuan Ruislag TKD kepada kepada Bupati/walikota.

berkaitan dengan penilaian tkd butuh penilai independen

Catatan: ini hanya pendapat pribadi, komentar anda ditunggu, email ke loan709@yahoo.com

Tukar menukar tanah Tanah Kas Desa butuh Penilai Independen

2010-12-15T16:24:00.000-08:00

Tanah kas desa (TKD) sering disebut tanah bengkok. Proses Tukar menukar (ruislag) Tanah kas Desa melibatkan instansi Pemerintah terkait dan juga Penilai independen (dalam hal ini Penilai Publik dengan spesialisai di Properti).

Pada kesempatan ini, kami menyampaikan melalui peraturan yang ada di Pemerintah Kab Bekasi.

Pasal 107, Peraturan Daerah Kabupaten Bekasi Nomor 2 Tahun 2008 tentang Pemerintahan Desa: “Tanah Kas Desa yang merupakan kekayaan desa dilarang untuk dialihkan kepada pihak lain kecuali diperlukan untuk kepentingan umum dan/atau proyek proyek pembangunan (ayat-1). Ketentuan lebih lanjut mengenai tata cara pengalihan Tanah Kas Desa sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan Bupati (ayat-2)”.

Sementara itu, Peraturan Menteri Dalam Negeri No. 4 Tahun 2007, Pasal 2 ayat 1 bagian a, tentang Pedoman Pengelolaan Desa, salah satu Jenis Kekayaan Desa adalah Tanah Kasa Desa. Dimana kekayaan desa sebagaimana dimaksud dibuktikan dengan dokumen kepemilikan yang sah atas nama desa.

Pada pasal 15 ayat 1, Kekayaan Desa yang berupa tanah Desa tidak diperbolehkan dilakukan pelepasan hak kepemilikan kepada pihak lain, kecuali diperlukan untuk kepentingan umum.

Pasal 107 ayat 1, pada Peraturan Daerah Kabupaten Bekasi Nomor 2 Tahun 2008 menyebutkan bahwa “ Tanah Kas Desa yang merupakan kekayaan desa dilarang untuk dialihkan kepada pihak lain kecuali diperlukan untuk kepentingan umum dan/atau proyek-proyek pembangunan”.

Pelepasan hak kepemilikan tanah desa sebagaimana dimaksud pada PASAL 15 ayat (1) dilakukan setelah mendapat ganti rugi sesuai harga yang menguntungkan desa dengan memperhatikan harga pasar dan Nilai Jual Objek Pajak (NJOP).

Peraturan terkait dapat di download di sini

Harga pasar di atas, saya artikan itu adalah berkaitan erat dengan nilai pasar. Anda Butuh Penilai independen Property? Email ke kjpppangaloan@yahoo.com atau www.marketvaluer.com

Istilah pertanian dan perkebunan

2010-09-27T16:01:00.000-07:00

System Rice Intensification (SRI); Adalah usaha tani padi sawah organik metode SRI adalah usaha tani padi sawah irigasi secara intensif dan efisien dalam pengelolaan tanah, tanaman dan air melalui pemberdayaan kelompok dan kearifan lokal serta berbasis pada kaidah ramah lingkungan.

Rumah Kompos, Adalah bangunan yang berfungsi untuk memproses pengomposan sisa hasil

tanaman/jerami/limbah kotoran ternak manjadi pupuk organik/kompos dan dilengkapi dengan alat pengolah pupuk organik, kendaraan roda tiga dan dekomposer.

Alat Pengolah Pupuk Organik (APPO), Alat Pengolah Pupuk Organik (APPO) terdiri dari alat pemotong/pencacah dan mesin penggerak yang berfungsi untuk memotong bahan-bahan organik (rumput, daun kering, jerami dan lain-lain) menjadi ukuran lebih kecil mudah diolah menjadi pupuk organik.

Jalan Koleksi

Adalah jalan yang berfungsi untuk lalu lintas pengumpulan hasil menuju ke jalan produksi

Jalan Produksi, Adalah merupakan prasarana transportasi pada kawasan pertanian (tanaman pangan, hortikultura, perkebunan rakyat dan peternakan) untuk memperlancar mobilitas alat mesin pertanian, pengangkutan sarana produksi menuju lahan pertanian dan mengangkut hasil produk pertanian dari lahan menuju tempat penyimpanan, tempat pengolahan atau pasar.

Jalan Usaha Tani (JUT), Adalah prasarana transportasi pada kawasan pertanian untuk memperlancar mobilitas alat mesin pertanian, pengangkutan sarana produksi menuju lahan pertanian dan mengangkut hasil produk pertanian dari lahan menuju ke tempat pengumpulan sementara.

Jalan Setapak, Adalah suatu jalan yang berada diantara pohon karet dalam suatu blok tertentu, yang digunakan oleh pekebun untuk membawa lateks ke tempat pengumpulan. Jalan ini dibuat sejajar dengan jalan produksi.

Perluasan areal Kebun Hijauan Makan Ternak (HMT), Adalah pembuatan kebun hijauan makanan ternak dalam rangka memperluas areal kebun hijauan makanan ternak guna meningkatkan produksi hijauan makanan ternak yang berkualitas untuk memenuhi kebutuhan pakan ternak.

Perluasan Areal Padang Penggembalaan, Adalah upaya memperluas padang penggembalaan guna meningkatkan produksi hijauan makanan ternak yang berkualitas untuk memenuhi kebutuhan pakan ternak.

Perluasan Areal Hortikultura, Adalah usaha penambahan baku lahan hortikultura yang pada prinsipnya dapat memperkuat suatu kawasan hortikultura yang berwawasan agribisnis yang pelaksanaannya dilakukan secara bertahap, konsisten dan berkesinambungan sehingga pada gilirannya akan terwujud sentra-sentra pengembangan agribisnis hortikultura yang berskala ekonomis dan dikelola secara efisien serta ditunjang oleh infrastruktur yang memadai.

Perluasan Areal Perkebunan, Adalah kegiatan penambahan baku lahan berdasarkan kesesuaian teknis, sosial, ekonomis dan lingkungan dengan menerapkan budidaya pertanian sehingga areal perkebunan menjadi bertambahn luasannya.

Perluasan Sawah, Adalah usaha penambahan baku lahan sawah pada berbagai tipologi lahan dengan kondisi yang belum diusahakan dan atau lahan terlantar untuk pertanian dengan sistem sawah baik sawah irigasi, pasang surut maupun sawah tadah hujan.

Air, Adalah semua air yang terdapat di atas maupun di bawah permukaan tanah, termasuk dalam pengertian ini air permukaan, air hujan, dan air laut yang dimanfaatkan di darat.

Sumber air, Adalah tempat / wadah air baik yang terdapat pada, di atas, maupun di bawah permukaan tanah (dalam penjelasan termasuk dalam pengertian; sungai, danau, mata air, aquifer, situ, waduk, rawa dan muara serta dijelaskan sifat wadah air yang kering permanent).

Sumberdaya air, Adalah air dan daya air yang terkandung didalamnya.

Daya air, Adalah potensi yang terkandung dalam air dan atau sumber air yang dapat memberikan manfaat bagi kehidupan manusia.

Penggunaan sumberdaya air, Aadalah pemanfaatan sumber air dan prasarananya sebagai media dan atau materi.

Pengusahaan sumberdaya air, Adalah upaya pemanfaatan sumberdaya air untuk tujuan komersial.

Penyediaan sumberdaya air, Adalah upaya memenuhi kebutuhan akan air dan daya air untuk memenuhi berbagai keperluan dengan kualitas dan kuantitas yang sesuai.

Konservasi Sumberdaya Air, Adalah upaya memelihara keberadaan, keberlanjutan keadaan sifat dan fungsi sumberdaya air agar senantiasa tersedia dalam kuantitas dan kualitas yang memadai untuk memenuhi kebutuhan makhluk hidup baik pada waktu sekarang maupun pada masa mendatang.

Efisiensi Pemakaian Air, Adalah perbandingan antara berat hasil panenan dibagi dengan berat air yang digunakan.

Penatagunaan Sumberdaya Air, Adalah upaya untuk memerlukan zona pemanfaatan sumber air dan untuk peruntukan air pada sumber air.

Pengembangan Sumberdaya Air, Adalah upaya peningkatan pemanfaatan fungsi sumberdaya air tanpa merusak keseimbangan.

Pengendalian dan penanggulangan daya rusak air, Adalah upaya untuk mencegah dan menanggulangi terjadinya kerusakan lingkungan yang disebabkan oleh daya rusak air yang dapat berupa banjir, lahar panas/dingin, ombak, gelombak pasang dan lain-lain.

Anomali Iklim, Adalah proses terjadinya perubahan iklim yang melebihi rata-rata normalnya dalam jangka waktu panjang.

Banjir, Adalah genangan yang terjadi akibat curah hujan yang tidak sepenuhnya mampu diserap ke dalam tanah serta akibat terhambatnya aliran pada saluran pembuangan baik alami maupun buatan, yang menyebabkan tanaman menjadi layu.

Bendung

Adalah usaha untuk menaikkan tinggi permukaan air, mengarahkan air sungai dengan cara membendung sungai tanpa reservoir. Jumlah dan tinggi permukaan dipengaruhi oleh debit sungai musim hujan dan kemarau.

Bulan basah, Adalah bulan dengan curah hujan rata-rata > 100 mm/bulan.

Bulan kering, Adalah bulan dengan curah hujan <60>

Curah hujan Atas Normal, adalah jika nilai perbandingan terhadap rata-rata 30 tahun >115 %.

Curah hujan Normal, Adalah jika nilai perbandingan terhadap rata-rata 30 tahun antara 85 % - 115 %.

Curah hujan Bawah Normal, Curah hujan bawah normal adalah jika nilai perbandingan terhadap ratarata 30 tahun <>

sumber:http://pla.deptan.go.id

Main Process Lead Battery

2010-08-31T15:47:00.000-07:00

Oxide and Grid Processing

Lead oxide is made from refined lead. The oxide is then made into a paste by mixing it with water, acid, and other chemicals. In a process parallel to the production of paste, grids are cast from lead alloy. The paste and grids are later combined in the pasting process: Oxide Production ; Oxide Receiving; Oxide Conveyance and Classification; Paste Mixing; Grid Production and Parts Casting
Lead oxide is made from refined lead. The oxide is then made into a paste by mixing it with water, acid, and other chemicals. In a process parallel to the production of paste, grids are cast from lead alloy. The paste and grids are later combined in the pasting process.
Pasting Process
During the pasting process, lead oxide paste is applied to the grid panels in a pasting machine to fill the spaces of the grid. The major source of lead exposure in the pasting process comes from lead oxide in the paste which can become easily airborne once it dries.Workers may be exposed to lead dust during pasting and take-off operations. Contaminated gloves, clothing, tools, and equipment may also be a source of lead exposure.
Hydrosetting
Hydro setting methods vary between battery plants, ranging from placing the pasted plate racks in the workroom to placing the racks within a temperature- and humidity-controlled room or chamber. The major source of lead exposure in the hydro setting process comes from lead oxide when the grids are handled incorrectly.
Parting
Grids are commonly produced and pasted as pairs called pasted plates or panels. They must be separated before the battery can be built. The major source of lead exposure in the parting process comes as a result of the grids being handled incorrectly, such as resting them against the body or handling them in unventilated areas, which causes particles to become airborne when plates are cut or broken.
Enveloping and Wrapping
Enveloping involves placing a plate (usually positive), either automatically or manually, within porous membranes. The major sources of exposure in this process result from lead oxide being released when the plates are handled incorrectly, such as resting them against the body or handling them in unventilated areas.
Handling and Transport
Handling and transporting of materials is an essential part of the battery manufacturing process. Materials are primarily transported through the use of mobile equipment (forklifts). Proper operator training, prudent work practices, and good housekeeping are key in minimizing lead emissions during mobile equipment operation. Conversely, careless equipment operation coupled with inadequate housekeeping can lead to serious lead exposure throughout the plant.

Source: http://www.osha.gov

For Sale: Factory accu industry is not operating, a land area of 4.5 ha, 1 ha area of the building following the battery manufacturer machinery and other equipment in Tangerang-Indonesia. Contact: loan709@yahoo.com,

Penilaian Aset Negara

2010-08-09T21:43:00.000-07:00

Aset Negara

Aset Negara adalah bagian dari Harta Kekayaan Negara yang terdiri dari barang bergerak atau barang tidak bergerak yang dimiliki, dikuasai oleh instansi pemerintah, yang sebagian atau seluruhnya dibeli atas beban APBN serta dari perolehan yang sah, tidak termasuk ASET dipisahkan (dikelola BUMN) dan kekayaan Pemda.

Berdasarkan KMK No. 225/1971, KMK No. 350/1994 dan KMK No. 470/1994 : aset negara adalah barang tidak bergerak (tanah dan/atau bangunan) dan barang bergerak (inventaris) yang dibeli atas beban APBN dan perolehan lain yang sah, dimiliki/dikuasai oleh instansi pemerintah lembaga pemerintah non departemen, badan badan, tidak termasuk kekayaan yang dipisahkan dan bukan kekayaan Pemda.

UU No. 17/2003 tentang Keuangan Negara: pengertian asset negara meliputi semua hak dan kewajiban negara yang dapat dinilai dengan uang serta segala sesuatu baik berupa uang atau barang yang dapat dijadikan sebagai milik negara.

Aset Operasional: Aset yang dipergunakan dalam operasional perusahaan / pemerintah yang dipakai secara berkelanjutan atau dan dipakai pada masa datang:

· Dimiliki dan dikuasai / diduduki untuk digunakan / dipakai operasional / perusahaan / pemerintah

· Bukan Aset khusus, jika Aset khusus yang berupa prasarana dan Aset peninggalan sejarah yang dikontrol oleh Pemerintah, tetapi secara fisik tidak harus dihuni untuk tujuan operasional, diklasifikasikan sebagai aset operasional.

Aset Non Operasional: Aset yang tidak merupakan bagian integral dari operasional perusahaan / pemerintah dan diklasifikasikan sebagai Aset berlebih .

Aset berlebih adalah Aset non integral yang tidak dipakai untuk penggunaan secara berkelanjutan atau mempunyai potensi untuk digunakan dimasa yang akan datang, dan karena itu bersifat surplus terhadap persyaratan operasional.

Pengelolaan Aset

· Inventarisasi Aset (Pendataan, Labelisasi, Pengelompokan dan Pencatatan):

1. Inventarisasi Fisik mencakup: lokasi dan alamat, jenis dan bentuk aset, luas dan / atau jumlah aset, batas dan penunjuk khusus.

2. Inventarisasi dan sudut legal: status legal penguasaan atau pemilikan aset, batasan dan waktu penguasaan aset, ada atau tidaknya permasalahan legal.

· Legal Audit: pendalaman lanjut terhadap status penguasaan aset : sistem dan prosedur penguasaan/pengalihan aset, permasalahan yang timbul dari penguasaan / pengalihan aset, pengkajian lanjut aspek legal dimasa dating

· Penilaian Aset

1. Penetapan Nilai Aset sesuai hasil administrasi pencatatan dan pengelompokan aset yang ada

2. Catatan terhadap aset yang tidak dapat dinilai, sesuai dengan hasil inventarisasi dan legal audit

· Optimalisasi Aset: mengoptimalisasikan aset sesuai potensi yang ada dan strategi pengembangan ekonomi nasional maupun setiap daerah; memberikan rekomendasi dan langkah lanjut aset yang dapat dioptimalisasikan – bentuk strategi dan programnya, aset yang tidak dapat dioptimalisasikan dikaji dan dicarikan solusi pemecahannya

· Pengawasan dan Pengendalian: tujuan utama untuk transportasi dan akuntabilitas pengelolaannya baik dilakukan secara manual maupun modern dengan Sistem Informasi Manajemen

Fungsi manajemen Aset

· Memberikan transparansi dan akuntabilitas dalam pengelolaan pengawasan pengendalian

· Identifikasi potensi ekonomi daerah, sehingga memberikan strategi dan program yang terintegrasi pengembangan dan optimalisasi potensi ekonomi daerah

· Optimalisasi Pendapatan Asli Daerah

· Dasar memperbaiki organisasi kerja, sistem dan prosedur guna peningkatan pelayanan publik dan kemandirian dalam pendanaan / pembiayaan pembangunan daerah

· Dasar untuk merespon perubahan dan pertumbuhan daerah dalam perspektif otonomi daerah – regional – global dalam suasana persaingan pasar yang dinamis dan global

· Landasan untuk meningkatkan dan menciptakan citra (image) baru dan pemasaran daerah di mata pasar terbuka

· Meningkatkan investasi dan mendorong efek berantai dari investasi itu pada pertumbuhan ekonomi daerah

kjpppangaloan@yahoo.com, kjpppangaloan@gmail.com

IPO Perusahaan Pertambangan

2010-08-02T16:21:00.000-07:00

Perusahaan pertambangan yang akan go public diharuskan mempunyai cadangan sumber daya mineral minimal dapat mencukupi produksi selama 7 tahun, jika tidak memenuhi syarat tersebut tidak dapat mengantongi izin go public (IPO).
Dalam draf khusus peraturan pencatatan perusahaan pertambangan bertujuan memberikan acuan bagi investor untuk mempertimbangkan investasinya pada saham emiten di sektor tersebut. Perlu ada penilai independen supaya investor tidak membeli kucing dalam karung
Sumber:http://www.inilah.com/news/read/ekonomi/2009/05/19/108076/inilah-syarat-tambang-go-public/

Penilai Publik di Indonesia

2010-08-02T03:04:00.000-07:00

Pangaloan Siahaan, ST, P-1.09.00090, No.41/KM.1/2009

Mohamad Firdaus Fahrurozy, S.T, P-1.08.00001, No.717/KM.1/2008, 27-Okt-08

Kusno Raharjo, S.T., P-1.08.00002, No.716/KM.1/2008, 27-Okt-08

Zainal Efendy,

P-1.08.00003

No.761/KM.1/2008

20 Nov 2008

1.08.0290

Kep-492/KM.1/2008

24-Jul-08

Ir. Syaifullah Zulkarnain

P-1.08.00004

No.783/KM.1/2008

27 Nov 2008

1.02.0115

KEP-034/KM.6/2002

15-Feb-02

Ir. Hamid Yusuf

PB-1.08.00005

No.778/KM.1/2008

26 Nov 2008

1.00.0051

KEP-036/KM.17/2000

04-Feb-00

Ir. Rengganis K. Wicaksono, MSc

PB-1.08.00006

No.770/KM.1/2008

26 Nov 2008

1.99.0035

KEP-373/KM.17/1999

18-Oct-99

Andrius Hermawan

P-1.08.00007

No.774/KM.1/2008

26 Nov 2008

1.07.0278

Kep-13/KM.1/2008

08-Jan-08

Ir. Antonius Setiady

PB-1.08.00008

No.775/KM.1/2008

26 Nov 2008

1.99.0013

KEP-177/KM.17/1999

05-Mar-99

Ir. Yusuf Padang Allo

P-1.08.00009

No.779/KM.1/2008

26 Nov 2008

1.00.0058

KEP-132/KM.17/2000

05-May-00

Ir. Musta'in Masjhuri

P-1.08.00010

No.777/KM.1/2008

26 Nov 2008

1.00.0080

KEP-305/KM.17/2000

13-Jul-00

Drs. Sarwono

PB-1.08.00011

No.788/KM.1/2008

28 Nov 2008

1.98.0001

No. KEP-859/KM.17/1998

05-Oct-98

Ir. Muhammad Amin, MSc

PB-1.08.00012

No.786/KM.1/2008

28 Nov 2008

1.00.0045

No. KEP-030/KM.17/2000

04-Feb-00

Alfian Tori, ST

P-1.08.00013

No.787/KM.1/2008

28 Nov 2008

1.05.0183

No. KEP-156/KM.5/2005

30-May-05

Nirwan Lionga

P-1.08.00014

No.789/KM.1/2008

28 Nov 2008

1.00.0068

No. KEP-139/KM.17/2000

09-May-00

Bayu Rachmad Wiseso

P-1.08.00015

No.797/KM.1/2008

01-Des-08

1.08.0284

Kep-196/KM.1/2008

19-Mar-08

Willson Kalip

P-1.08.00016

No.796/KM.1/2008

01-Des-08

1.99.0041

KEP-389/KM.17/1999

10-Nov-99

Dewi Smaragdina, SE, MSc (PMV)

P-1.08.00017

No.802/KM.1/2008

01-Des-08

1.00.0084

KEP-320/KM.17/2000

26-Jul-00

Ir. Philipus Gunawan Eka Sutanta

P-1.08.00018

No.790/MK.1/2008

28 Nov 2008

1.00.0066

KEP-135/KM.17/2000

05-May-00

Ir. Wahyudi Utomo

P-1.08.00019

No.793/KM.1/2008

28 Nov 2008

1.03.0126

No. KEP-004/KM.6/2003

09-Jan-03

Teguh Hermawan

P-1.08.00020

No.792/KM.1/2008

28 Nov 2008

1.06.0213

KEP-748/KMK.01/2006

12-Okt-06

R. Yusuf Kresno Wibowo

P-1.08.00021

No.791/KM.1/2008

28 Nov 2008

1.06.0215

KEP-386/KM.1/2006

21-Nov-06

Felix Sutandar, MSc

PB-1.08.00022

No.799/KM.1/2008

01-Des-08

1.99.0017

KEP-181/KM.17/1999

05-Mar-99

Ir. Aditya Iskandar Dwiatmaja

P-1.08.00023

No.804/KM.1/2008

01-Des-08

1.07.0247

KEP-40/KM.1/2007

23-Jan-07

Ir. Suchandra Wiguno

P-1.08.00024

No.800/KM.1/2008

01-Des-08

Baru

Hardi Gandasuyitna

P-1.08.00025

No.809/KM.1/2008

02-Des-08

1.99.0012

KEP-176/KM.17/1999

05-Mar-99

Ir. Tonny Hambali

PB-1.08.00026

No.806/KM.1/2008

02-Des-08

1.99.0033

KEP-367/KM.17/1999

05-Oct-99

Ir. Stefanus Gunadi Wangsadipura

PB-1.08.00027

No.807/KM.1/2008

02-Des-08

1.99.0011

KEP-175/KM.17/1999

05-Mar-99

Ir. Asrori

P-01.08.00028

No.808/KM.1/2008

02-Des-08

1.03.0141

KEP-380/KM.6/2003

06-Nov-03

Sugianto, ST

P-1.08.00029

No.830/KM.1/2008

10-Des-08

1.07.0269

No.Kep-726/KM.1/2007

08-Okt-07

Ir. Karmanto

P-1.08.00030

No.842/KM.1/2008

10-Des-08

1.99.0032

No. KEP-361/KM.17/1999

01-Oct-99

Setyo Budi Legowo, S.TP

P-1.08.00031

No.823/KM.1/2008

09-Des-08

1.04.0152

KEP-021/KM.6/2004

19-Jan-04

Muhammad Adlan

P-1.08.00032

No.843/KM.1/2008

10-Des-08

1.06.0216

No. KEP-387/KM.1/2006

21-Nov-06

Dedy Mohamad Firmanto, SE, M.Si

P-1.08.00033

No.832/KM.1/2008

10-Des-08

1.07.0258

No.Kep-398/KM.1/2007

13-Jun-07

Ir. Totok Wasito

PB-1.08.00034

No.822/KM.1/2008

09-Des-08

1.02.0117

KEP-080/KM.6/2002

02-Apr-02

Ova Mustopa Soleh

P-1.08.00035

No.838/KM.1/2008

10-Des-08

Baru

Budi. P Martokoesoemo

B-1.08.00036

No.839/KM.1/2008

10-Des-08

1.06.0228

No. KEP-417/KM.1/2006

28-Nov 06

Uji Prasetyo, SP

P-1.08.00037

No.837/KM.1/2008

10-Des-08

1.05.0191

No. KEP-186/KM.5/2005

29-Jun-05

Herly Lestari, SE

B-1.08.00038

No.840/KM.1/2008

10-Des-08

1.06.0209

No. KEP-136/KM.5/2006

26-Apr-06

Ir. Yusrizal

P-1.08.00039

No.835/KM.1/2008

10-Des-08

1.07.0264

No.Kep-498/KM.1/2007

06-Jul-07

Ir. Henry Parlindungan Situmorang

P-1.08.00040

No.836/KM.1/2008

10-Des-08

1.07.0262

No.Kep-487/KM.1/2007

03-Jul-07

Drs. Aloysius Rusli Chaspuri

P-1.08.00041

No.834/KM.1/2008

10-Des-08

1.04.0159

No. KEP-239/KM.6/2004

15-Jun-04

Ir. Sudiono, MSi

P-1.08.00042

No.845/KM.1/2008

10-Des-08

1.01.0109

No. KEP-216/KM.6/2001

05-Nov-01

Ir. Sukardi

PB-1.08.00043

No.862/KM.1/2008

15-Des-08

1.99.0027

No. KEP-348/KM.17/1999

20-Sep-99

Drs. Yanuar Bey

B-1.08.00044

N0.860/KM.1/2008

15-Des-08

1.03.0133

No. KEP-249/KM.6/2003

30-Jun-03

Rosye Yunita, SE

B-1.08.00045

No.859/KM.1/2008

15-Des-08

1.05.0178

No. KEP-101/KM.5/2005

31-Mar-05

Yuyu Wahyudin, SE

P-1.08.00046

No.858/KM.1/2008

15-Des-08

1.05.0176

No. KEP-096/KM.5/2005

28-Mar-05

Riki Aryadi Nugraha,ST,MM

P-1.08.00047

No.874/KM.1/2008

17-Des-08

Baru

Ir. Purwanto Budi Santoso

P-01.08.00048

No. 875/KM.1/208

17 Des 208

1.00.0075

No. KEP-267/KM.17/2000

02-Jun-00

Ir Setiawan Herman Ratmoko

P-1.08.00049

No.872/KM.1/2008

17-Des-08

1.00.0069

No. KEP-140/KM.17/2000

09-May-00

Basuki Wisnu, ST

P.1.08.00050

No.876/KM.1/2008

17-Des-08

1.04.0162

No. KEP-242/KM.6/2004

16-Jun-04

Isranulhakim, ST

P-1.08.00051

No.861/KM.1/2008

15-Des-08

1.08.0289

No.Kep-462/KM.1/2008

09-Jul-08

Yudistira Ananda, SE

P-1.08.00052

No.873/KM.1/2008

17-Des-08

1.05.0177

No. KEP-102/KM.5/2005

31-Mar-05

Ir. Wiratno Ramelan

P-1.08.00053

No.888/KM.1/2008

18-Des-08

1.00.0046

No. KEP-031/KM.17/2000

04-Feb-00

R. Achmanan Ruzally, MSc

P-1.08.00054

No.886/KM.1/2008

18-Des-08

1.05.0173

No. KEP-013/KM.5/2005

07-Jan-05

Armansyah Muharram, ST

P-1.08.00055

No. 887/KM.1/2008

18-Des-08

1.04.0171

No. KEP-464/KM.5/2004

10-Nov-04

Ir. Israr Zen

PB-1.08.00056

No.889/KM.1/2008

18-Des-08

1.00.0070

No. KEP-141/KM.17/2000

09-May-00

Robinson Tampubolon, SE

P-1.08.00057

No.895/KM.1/2008

22-Des-08

1.04.0172

No. KEP-465/KM.5/2004

10-Nov-04

Dodi Purgana. SE

P-1.08.00058

No.894/KM.1/2008

22-Des-08

1.00.0089

No. KEP-333/KM.17/2000

10-Aug-00

Nur Ali Nugroho, SP

P-1.08.00059

No.905/KM.1/2008

23-Des-08

1.05.0194

No. KEP-272/KM.5/2005

24-Aug-05

Ir. Toto Suharto, MSc

PB-1.0800060

No.908/KM.1/2008

23-Des-08

1.99.0016

No. KEP-180/KM.17/1999

05-Mar-99

Ir. Doli Diapari Siregar, MSc

PB-1.08.00061

No.910/KM.1/2008

23-Des-08

1.98.0002

No. KEP-858/KM.17/1998

05-Oct-98

Hasan Munir Harahap, MBA

PB-1.08.00062

No.909/KM.1/2008

23-Des-08

1.00.0054

No. KEP-039/KM.17/2000

04-Feb-00

Ir. Firman Sagaf, MSc, SCV

PB-1.08.00063

No.904/KM.1/2008

23-Des-08

1.99.0030

No. KEP-355/KM.17/1999

27-Sep-99

Satrio Judo, ST

P-1.08.00064

No.919/KM.1/2008

30-Des-08

1.05.0174

No. KEP-072/KM.5/2005

21-Feb-05

Ir. Mono Igfirly

P-1.08.00065

No.918/KM.1/2008

30-Des-08

1.05.0186

No. KEP-165/KM.5/2005

10-Jun-05

Ir. Fuadah

PB-1.08.00066

No.917/KM.1/2008

30-Des-08

1.01.0099

No. KEP-125/KM.6/2001

14-Jun-01

Ir. Anas Karim Rivai

P-1.08.00067

No.930/KM.1/2008

31-Des-08

1.04.0151

No. KEP-012/KM.6/2004

13-Jan-04

Agustinus Parlindungan Tamba

P-1.08.00068

No.931/KM.1/2008

31-Des-08

1.00.0077

No. KEP-281/KM.17/2000

28-Jun-00

Ir. Yohn P.S. Napitupulu, MSc

PB-1.08.00069

No.936/KM.1/2008

31-Des-08

1.00.0055

No. KEP-042/KM.17/2000

10-Feb-00

Henty Lukman, MM

B-1.08.00070

No.934/KM.1/2008

31-Des-08

1.07.0268

No.Kep-723/KM.1/2007

05-Okt-07

M. Firdaus Asriadin

P-1.08.00071

No.932/KM.1/2008

31-Des-08

1.08.0288

No.Kep-463/KM.1/2008

09-Jul-08

Erna Sapta Wahjuni, SE

P-1.09.00072

No.14/KM.1/2009

09-Jan-09

1.00.0082

No. KEP-314/KM.17/2000

25-Jul-00

Bambang Kus Cahyono, SE

P-1.09.00073

No. 8/KM.1/2009

09-Jan-09

1.03.0138

No. KEP-366/KM.6/2003

24-Oct-03

Billy Anthony Lie

P-1.09.00074

No.15/KM.1/2009

09-Jan-09

1.00.0050

No. KEP-035/KM.17/2000

04-Feb-00

Luki Hentriawan, ST

P-1.09.00075

No.13/KM.1/2009

09-Jan-09

1.03.0142

No. KEP-392/KM.6/2003

10-Nov-03

Ir. Achmad Ariawan

P-1.09.00076

No.9/KM.1/2009

09-Jan-09

1.06.0201

No. KEP-003/KM.5/2006

05-Jan-06

Ir. Karimudin Siregar

PB-1.09.00077

No.11/KM.1/2009

09-Jan-09

1.00.0072

No. KEP-256/KM.17/2000

22-May-00

Ir. Nelson Muchlis

P-1.09.00078

No.12/KM.1/2009

09-Jan-09

1.07.0250

No. KEP-94/KM.1/2007

09-Feb-07

Drs. Toha Abidin. Ak, MSc

PB-1.09.00079

No.28/KM.1/2009

12-Jan-09

1.99.0020

No. KEP-288/KM.17/1999

24-Jun-99

Ir. Okky Danuza, MSc

PB-1.09.00080

No.27/KM.1/2009

12-Jan-09

1.99.0024

No. KEP-305/KM.17/1999

27-Jul-99

Ir. Heru Supriyanto

PB-1.09.00081

No.26/KM.1/2008

12-Jan-09

1.01.0096

No. KEP-062/KM.6/2001

23-Mar-01

Maria Rubiyantinah, SE

B-1.09.00082

No.22/KM.1/2009

12-Jan-09

1.08.0283

No.Kep-185/KM.1/2008

13-Mar-08

Erfandy Bachtiar, MSc

P-1.09.00083

No.25/KM.1/2009

12-Jan-09

1.00.0088

No. KEP-332/KM.17/2000

08-Aug-00

Syahril Hamdi, ST

P-1.09.00084

No.18/KM.1/2009

12-Jan-09

1.03.0128

No. KEP-063/KM.6/2003

14-Feb-03

Ir. Hilal Rasyad

P-1.09.00085

No.24/KM.1/2009

12-Jan-09

1.00.0067

No. KEP-136/KM.17/2000

05-May-00

Ferizal, ST

P-1.09.00086

No.23/KM.1/2009

12-Jan-09

1.05.0195

No. KEP-285/KM.5/2005

06-Sep-05

Jimmy Tjondro Prasetyo, MSc

P-1.09.00087

No.20/KM.1/2009

12-Jan-09

1.99.0007

No. KEP-174/KM.17/1999

01-Mar-99

Drs. Bagus Wiyono

P-1.09.00088

No.19/KM.1/2009

12-Jan-09

1.00.0052

No. KEP-037/KM.17/2000

04-Feb-00

Jeni Ferdinand Hasudungan, S.Kom, MM

B-1.09.00089

No.21/KM.1/2009

12-Jan-09

1.07.0271

No.Kep-747/KM.1/2007

23-Okt-07

Pangaloan Siahaan, ST

P-1.09.00090

No.41/KM.1/2009

15-Jan-09

1.03.0129

No. KEP-062/KM.6/2003

14-Feb-03

Dollar Simanjuntak, SE

P1.09.00091

No.40/KM.1/2009

15 Ja 2009

1.07.0270

No.Kep-733/KM.1/2007

10-Okt-07

Ihot Parasian Gultom

P-1.09.00092

No.42/KM.1/2009

15-Jan-09

1.06.0217

No. KEP-388/KM.1/2006

21-Nov-06

Ir. Riza Aulia

P-1.09.00093

No.43/KM.1/2009

15-Jan-09

1.04.0158

No. KEP-216/KM.6/2004

07-Jun-04

Ir. Budi Prasodjo

P-1.09.00094

No.36/KM.1/2009

14-Jan-09

1.01.0097

No. KEP-069/KM.6/2001

03-Apr-01

Ir. Edi Andesta

PB-1.09.00095

No.55/KM.1/2009

20-Jan-09

1.00.0065

No. KEP-134/KM.17/2000

05-May-00

Drs. M.I. Maulana, MBA, MSc

P-1.09.00096

No.54/KM.1/2009

20-Jan-09

1.00.0056

No. KEP-091/KM.17/2000

10-Mar-00

Suzy Israwati, ST

B-1.09.00097

No.67/KM.1/2009

23-Jan-09

1.04.0156

No. KEP-138/KM.6/2004

15-Apr-04

Ir. Suryantoro Budisusilo, MSc

PB-1.09.00098

No.65/KM.1/2009

23-Jan-09

1.99.0009

No. KEP-172/KM.17/1999

01-Mar-99

Ir. Richard Kadar Utomo

P-1.09.00099

No.62/KM.1/2009

23-Jan-09

1.03.0127

No. KEP-008/KM.6/2003

22-Jan-03

100

Ir. Agus Triwaluyo, MSc

P-1.09.00100

No.64/KM.1/2009

23-Jan-09

1.01.0104

No. KEP-153/KM.6/2001

25-Jul-01

101

Rahmady Anindita, ST

P-1.09.00101

No.66/KM.1/2009

23-Jan-09

1.07.0275

No.Kep-817/KM.1/2007

21 Nov 07

102

Ir Ema Roslina, Msc

P-1.09.00102

No.70/KM.1/2009

23-Jan-09

1.07.0253

No. KEP-181/KM.1/2007

14-Mar-07

103

Syukrial, SE

PB-1.09.00103

No.89/KM.1/2009

23-Jan-09

1.03.0139

No. KEP-367/KM.6/2003

24-Oct-03

104

Dra. Uswatun Khasanah, M.Si

P-1.09.00104

No.88/KM.1/2009

23-Jan-09

1.04.0160

No. KEP-237/KM.6/2004

15-Jun-04

105

Ir. Tri Sunindyo

P-1.09.00105

No.105/KM.1/2009

29-Jan-09

1.02.0113

No. KEP-028/KM.6/2002

11-Feb-02

106

Gusniaty Limbo, ST

P-1.09.00106

No.106/KM.1/2009

29-Jan-09

1.03.0135

No. KEP-283/KM.6/2003

06-Aug-03

107

Willie Liono Prasetio, MSc

P-1.09.00107

N0.102/KM.1/2009

29-Jan-09

1.01.0111

No. KEP-220/KM.6/2001

12-Nov-01

108

Iwan Bahron, SE

P-1.09.00108

N0.104/KM.1/2009

29-Jan-09

1.03.0137

No. KEP-331/KM.6/2003

11-Sep-03

109

Drs. Sih Wiryadi

P-1.09.00109

N0.101/KM.1/2009

29-Jan-09

1.06.0210

No. KEP-749/KMK.01/2006

12-Okt-06

110

Drs. Djunaedy

P-1.09.00110

No.115/KM.1/2009

03-Feb-09

1.05.0187

No. KEP-164/KM.5/2005

10-Jun-05

111

Ir. Indrastuti, MSc

P-1.09.00111

No.127/KM.1/2009

04-Feb-09

1.00.0047

No. KEP-032/KM.17/2000

04-Feb-00

112

Joice Purnamasari

B-1.09.00112

No.136/KM.1/2009

10-Feb-09

1.08.0282

No.Kep-150/KM.1/2008

28-Feb-08

113

Raymond Yoranouw

B-1.09.00113

No.140/KM.1/2009

10-Feb-09

1.08.0281

No.Kep-149/KM.1/2008

28-Feb-08

114

Ir. Ferry Haryanto

P-1.09.00114

N0.149/KM.1/2009

11-Feb-09

Permohonan Baru

115

Ir. Hasnul Fadli

P-1.09.00115

No.139/KM.1/2009

10-Feb-09

1.03.0136

No. KEP-310/KM.6/2003

01-Sep-03

116

Ir. Anton Bambang Kusbiantoro

P-1.09.00116

No.138/KM.1/2009

10-Feb-09

1.07.0256

No.Kep-353/KM.1/2007

05-Jun-07

117

Ir. Marthen Dangga

P-1.09.00117

No.137/KM.1/2009

10-Feb-09

1.07.0260

No.Kep-416/KM.1/2007

20-Jun-07

118

Ir. Suhartanto Budhihardjo, MSc

PB-1.09.00118

No.168/KM.1/2009

25-Feb-09

1.99.0015

No. KEP-179/KM.17/1999

05-Mar-99

119

Dwi Poetra Sedjati

B-1.09.00119

No.143/KM.1/2009

10-Feb-09

1.07.0257

No.Kep-396/KM.1/2007

13-Jun-07

120

Junita Iriani Tampubolon

P-1.09.00120

No.151/KM.1/2009

11-Feb-09

1.08.0293

No.Kep-516/KM.1/2008

01-Agust-08

121

Ir. Benedictus S. Darmapuspita, MSc

PB-1.09.00121

No.144/KM.1/2009

10-Feb-09

1.98.0005

No. KEP-860/KM.17/1998

06-Oct-98

122

Timbul Nauli Nainggolan

P-1.09.00123

No.150/KM.1/2009

11-Feb-09

1.99.0034

No. KEP-366/KM.17/1999

05-Oct-99

123

Ir. Areyanti

P-1.09.00124

No.174/KM.1/2009

25-Feb-09

1.02.0112

No. KEP-029/KM.6/2002

11-Feb-02

124

Moch. Arief Marthanindya Widyasena, SE

P-1.09.00125

No.166/KM.1/2009

25-Feb-09

1.04.0165

No. KEP-282/KM.6/2004

22-Jul-04

125

Guntur Pramudiyanto

P-1.-09.00126

No.171/KM.1/2009

25-Feb-09

1.07.0249

No. KEP-82/KM.1/2007

05-Feb-07

126

Teuku Fardly Noeshran, SIP

P-1.09.00127

No.167/KM.1/2009

25-Feb-09

1.02.0118

No. KEP-116/KM.6/2002

23-May-02

127

Wahyu Sri Utomo

P-1.09.00128

No.169/KM.1/2009

25-Feb-09

1.07.0259

No.Kep-407/KM.1/2007

15-Jun-07

128

Indriani Budiman, ST

P-1.09.00129

No.170/KM.1/2009

25-Feb-09

1.05.0190

No. KEP-178/KM.5/2005

23-Jun-05

129

M. Rofiud Rozak,STP

P-1.09.00130

No.173/KM.1/2009

25-Feb-09

Permohonan Baru

130

Zainal Arifin, ST

P-1.09.00131

No.184/KM.1/2009

25-Feb-09

1.05.0175

No. KEP-095/KM.5/2005

28-Mar-05

131

Ir. Meidiani Dwi Sabarti

P-1.09.00132

No.182/KM.1/2009

25-Feb-09

1.01.0108

No. KEP-180/KM.6/2001

07-Sep-01

132

Yuhal

P-1.09.00133

No.208/KM.1/2009

03-Mar-09

1.08.0291

No.Kep-493/KM.1/2008

24-Jul-08

133

Kampianus Roman, SE

P-1.09.00134

No.181/KM.1/2009

25-Feb-09

1.06.0208

No. KEP-096/KM.5/2006

23-Mar-06

134

Drs. Hari Purwanto

P-1.09.00136

No.188/KM.1/2009

25-Feb-09

1.03.0130

No. KEP-137/KM.6/2003

09-Apr-03

135

Indrotjahjono Surjaningprodjo, ST

P-1.09.00137

No.204/KM.1/2009

03-Mar-09

1.02.0122

No. KEP-134/KM.6/2002

28-Jun-02

136

Rizki Novarino, ST

P-1.09.00138

No.187/KM.1/2009

25-Feb-09

1.03.0131

No. KEP-144/KM.6/2003

24-Apr-03

137

Irwan Suryanto ST

P-1.09.00139

No.185/KM.1/2009

25-Feb-09

1.08.0294

No. Kep-529/KM.1/2008

12-Agust-08

138

Ir. Sugeng Budiyono

PB-1.09.00140

No.206/KM.1/2009

03-Mar-09

1.00.0091

No. KEP-352/KM.17/2000

21-Sep-00

139

Ir. Sugeng Priyatno

P-1.09.00141

No.209/KM.1/2009

03-Mar-09

1.04.0154

No. KEP-067/KM.6/2004

18-Feb-04

140

Ir. Hendra Gunawan, MSc

P-1.09.00142

No.186/KM.1/2009

25-Feb-09

1.99.0019

No. KEP-287/KM.17/1999

24-Jun-99

141

Ir. Bambang Herry Susanto, Msi

P-1.09.00143

No.207/KM.1/2009

03-Mar-09

1.05.0197

No. KEP-361/KM.5/2005

21-Oct-05

142

Diana Sutandar, ST

P-1.09.00144

No.202/KM.1/2009

03-Mar-09

1.05.0189

No. KEP-177/KM.5/2005

23-Jun-05

143

Ir. Mochamad Samsul Hadi

PB-1.09.00145

No. 189/KM.1/2009

25-Feb-09

1.00.0049

No. KEP-034/KM.17/2000

04-Feb-00

144

Azrowini, SE

P-1.09.00146

No.183/KM.1/2009

25-Feb-09

1.04.0166

No. KEP-301/KM.6/2004

27-Jul-04

145

Kemas Muhammad Ahyar

P-1.09.00147

No.254/KM.1/2009

16-Mar-09

1.07.0248

No. KEP-44/KM.1/2007

24-Jan-07

146

Drs. Nirboyo Adiputro Budilaksono

PB-1.09.00148

No.255/KM.1/2009

16-Mar-09

1.98.0003

No. KEP-857/KM.17/1998

05-Oct-98

147

Dewi Apriyanti. SE

PB-1.09.00149

No.253/KM.1/2009

16-Mar-09

1.00.0074

No. KEP-266/KM.17/2000

02-Jun-00

148

Dudung Hamidi, SP

PB-1.09.00150

No.229/KM.1/2009

16-Mar-09

1.04.0170

No. KEP-450/KM.5/2004

02-Nov-04

149

Ir. Romulo Manurung

P-1.09.00151

No.236/KM.1/2009

16-Mar-09

1.00.0061

No. KEP-128/KM.17/2000

05-May-00

150

Ir. Abdullah Fitriantoro, MSc

P-1.09.00152

No.246/KM.1/2009

16-Mar-09

1.02.0120

No. KEP-114/KM.6/2002

23-May-02

151

Willy Djunaydy Kusnanto Putro

B-1.09.00153

No.259/KM.1/2009

16-Mar-09

1.06.0229

No. KEP-397/KM.1/2006

23-Nov-06

152

Jenny Wati

B-1.09.00154

No.235/KM.1/2009

16-Mar-09

1.06.0236

No. KEP-418/KM.1/2006

28-Nov-06

153

Ayon Suherman, SE

P-1.09.00155

No.256/KM.1/2009

16-Mar-09

1.05.0184

No. KEP-157/KM.5/2005

30-May-05

154

Ir. Bambang Kusmanto

P-1.09.00156

No.258/KM.1/2009

16-Mar-09

1.07.0272

No.Kep-775/KM.1/2007

31-Okt-07

155

Charlie Simanjuntak, SH

P-1.09.00157

No.248/KM.1/2009

16-Mar-09

1.06.0203

No. KEP-068/KM.5/2006

23-Feb-06

156

Dewi Sri Umi, SE, MBA

P-1.09.00158

No.245/KM.1/2009

16-Mar-09

1.99.0028

No. KEP-347/KM.17/1999

20-Sep-99

157

Ir. Gunawan Kurniadi

P-1.09.00159

No.249/KM.1/2009

16-Mar-09

1.99.0010

No. KEP-171/KM.17/1999

01-Mar-99

158

Drs. Taufik Edy Purwoko

P-1.09.00160

No.247/KM.1/2009

16-Mar-09

1.99.0039

No. KEP-387/KM.17/1999

10-Nov-99

159

Sukarto Hasan, SE

P-1.09.00161

No.251/KM.1/2009

16-Mar-09

1.07.0274

No.Kep-808/KM.1/2007

20 Nov 07

160

Ferry Pantjoro Prihambodo, ST

P-1.09.00162

No.225/KM.1/2009

16-Mar-09

1.02.0124

No. KEP-288/KM.6/2002

20-Nov-02

161

Ir. Andang Kosasih

P-1.09.00163

No.224/KM.1/2009

16-Mar-09

1.00.0062

No. KEP-129/KM.17/2000

05-May-00

162

Ir. Agus Prihatanto

P-1.09.00164

No.237/KM.1/2009

16-Mar-09

1.05.0181

No. KEP-124/KM.5/2005

24-Apr-05

163

Joediono, SE

P-1.09.00165

No.250/KM.1/2009

16-Mar-09

1.01.0107

No. KEP-171/KM.6/2001

13-Aug-01

164

Ir. Husni Farid

P-1.09.00166

No.238/KM.1/2009

16-Mar-09

1.04.0157

No. KEP-204/KM.6/2004

28-May-04

165

Ir. Dwi Haryantono

P-1.09.00167

No.239/KM.1/2009

16-Mar-09

1.05.0192

No. KEP-191/KM.5/2005

05-Jul-05

166

Miduk Pakpahan, SE

PB-1.09.00168

No.231/KM.1/2009

16-Mar-09

1.00.0078

No. KEP-303/KM.17/2000

13-Jul-00

167

Ir. Farid. HI. Siradju

P-1.09.00169

No.244/KM.1/2009

16-Mar-09

1.00.0073

No. KEP-257/KM.17/2000

22-May-00

168

Muhammad Rinaldi Rangkuti, ST

P-1.09.00170

No.234/KM.1/2009

16-Mar-09

1.00.0086

No. KEP-322/KM.17/2000

27-Jul-00

169

Sherli Kurniawati, ST

P-1.09.00171

No.232/KM.1/2009

16-Mar-09

1.04.0161

No. KEP-238/KM.6/2004

15-Jun-04

170

Anis Rahayu, ST

P-1.09.00172

No.233/KM.1/2009

16-Mar-09

1.06.0207

No. KEP-097/KM.5/2006

23-Mar-06

171

Witijasto Putranto, SE

P-1.09.00173

No.284/KM.1/2009

18-Mar-09

1.04.0164

No. KEP-263/KM.6/2004

30-Jun-04

172

Rachmat Poerba, SE

P-1.09.00174

No.279/KM.1/2009

18-Mar-09

1.04.0169

No. KEP-448/KM.5/2004

26-Oct-04

173

Ivan Togatorop, ST

P-1.09.00175

No.280/KM.1/2009

18-Mar-09

1.08.0286

No.Kep-196/KM.1/2008

27-Jun-08

174

Irfan Yusa ,SE

P-1.09.00176

No.282/KM.1/2009

18-Mar-09

1.08.0285

No.Kep-438KM.1/2008

27-Jun-08

175

Desmar Dam

B-1.09.00177

No.283/KM.1/2009

18-Mar-09

1.07.0251

No. KEP-121/KM.1/2007

20-Feb-07

176

Baroto Ismaun, SH, MA, MSc

P-1.09.00178

No.278/KM.1/2009

18-Mar-09

1.99.0021

No. KEP-286/KM.17/1999

24-Jun-99

177

Drs. H. Aksa Nurdin

P-1.09.00179

No.285/KM.1/2009

18-Mar-09

1.99.0022

No. KEP-296/KM.17/1999

08-Jul-99

178

Ir. Wahyono Adi

P-1.09.00180

No.294/KM.1/2009

19-Mar-09

1.02.0123

No. KEP-222/KM.6/2002

27-Sep-02

179

Irfan, ST

P-1.09.00181

No.313/KM.1/2009

25-Mar-09

1.03.0140

No. KEP-379/KM.6/2003

06-Nov-03

180

Drs. Tedjalaksana

PB-1.09.00182

No.315/KM.1/2009

25-Mar-09

1.99.0008

No. KEP-173/KM.17/1999

01-Mar-99

181

Paulus Tedjalaksana, SE., Ak., MSc

P-1.09.00183

No.314/KM.1/2009

25-Mar-09

1.01.0098

No. KEP-082/KM.6/2001

24-Apr-01

182

Ir. Immanuel Hasangapon Sitompul, MBA

PB-1.09.00184

No.329/KM.1/2009

27-Mar-09

1.01.0102

No. KEP-151/KM.6/2001

25-Jul-01

183

Ir. Taufik Yusuf

P-1.09.00185

No.334/KM.1/2009

30-Mar-09

1.07.0273

No.Kep-809/KM.1/2007

20 Nov 07

184

Ir. Firman Azis

P-1.09.00186

No.330/KM.1/2009

27-Mar-09

1.00.0079

No. KEP-304/KM.17/2000

13-Jul-00

185

Ir. Mochamad Iman Santoso

P-1.09.00187

No.363/KM.1/2009

06-Apr-09

1.07.0252

No. KEP-140/KM.1/2007

26-Feb-07

186

Ir. Iwan Winarta

P-1.09.00188

No.349/KM.1/2009

02-Apr-09

1.03.0146

No. KEP-447/KM.6/2003

18-Dec-03

187

Maman Firmansyah, SE

PB-1.09.00189

No.352/KM.1/2009

02-Apr-09

1.02.0114

No. KEP-030/KM.6/2002

11-Feb-02

188

Ir. Diana Herutami Oetomo, MSc

P-1.09.00190

No.356/KM.1/2009

02-Apr-09

1.00.0042

No. KEP-027/KM.17/2000

04-Feb-00

189

Budi Syafaat, ST, MM

B-1.09.00191

No.364/KM.1/2009

06-Apr-09

1.06.0211

No. KEP-747/KMK.01/2006

12-Okt-06

190

Drs. Joko Saptono, MM

PB-1.09.00192

No.377/KM.1/2009

08-Apr-09

1.03.0132

No. KEP-248/KM.6/2003

30-Jun-03

191

Andreas Parlindungan Siregar Silo, ST

P-1.09.00193

No.376/KM.1/2009

08-Apr-09

1.03.0149

No. KEP-450/KM.6/2003

29-Dec-03

192

Mohammad Taufik, ST

P-1.09.00194

No.367/KM.1/2009

06-Apr-09

1.07.0266

No.Kep-698/KM.1/2007

24-Sep-07

193

Ir. Panangian Simanungkalit, RIM

P-1.09.00195

No.366/KM.1/2009

06-Apr-09

1.00.0092

No. KEP-353/KM.17/2000

21-Sep-00

194

Ir. Muhammad Adil Mutaqin, MSc

P-1.09.00196

No.372/KM.1/2009

06-Apr-09

1.01.0095

No. KEP-049/KM.6/2001

20-Feb-01

195

Ronny Nasrun Adnan, Dip. Ing. MSc

P-1.09.00197

No.371/KM.1/2009

06-Apr-09

1.00.0085

No. KEP-321/KM.17/2000

27-Jul-00

196

Ir. Susan Widjojo

P-1.09.00198

No.368/KM.1/2009

06-Apr-09

1.01.0094

No. KEP-045/KM.6/2001

19-Feb-01

197

Ir. Abdul Rozak, MSc

P-1.09.00199

No.369/KM.1/2009

06-Apr-09

1.04.0163

No. KEP-262/KM.6/2004

30-Jun-04

198

Johnny Malela Marpaung, ST

P-1.09.00200

No.373/KM.1/2009

06-Apr-09

1.07.0276

No.Kep-859/KM.1/2007

12-Des-07

199

Tineke, SE

P-1.09.00201

No.370/KM.1/2009

06-Apr-09

Permohonan Baru

200

Taufan Soepriayanto,SE

P-1.09.00202

No.381/KM.1/2009

13-Apr-09

1.08.0287

No.Kep-451/KM.1/2008

03-Jul-08

201

Antonius Ngadimun, SE

B-1.09.00203

No.383/KM.1/2009

13-Apr-09

1.05.0179

No. KEP-103/KM.5/2005

01-Apr-05

202

Dr. Ir. Boto Simatupang, MBP

P-1.09.00204

No.388/KM.1/2009

15-Apr-09

1.99.0037

No. KEP-371/KM.17/1999

18-Oct-99

203

Wisnu Wardana, B.Bus.

P-1.09.00205

No.405/KM.1/2009

22-Apr-09

1.06.0212

No. KEP-746/KMK.01/2006

12-Okt-06

204

Zul Hidayat, B.Sc

P-1.09.00206

No.406/KM.1/2009

22-Apr-09

1.06.0200

No. KEP-002/KM.5/2006

05-Jan-06

205

Ir Saprida

P-1.09.00207

No.407/KM.1/2009

22-Apr-09

1.08.0279

No.Kep-52/KM.1/2008

29-Jan-08

206

Ir. Joyce Heryanto, MSc

P-1.09.00208

No.404/KM.1/2009

22-Apr-09

1.00.0043

No. KEP-028/KM.17/2000

04-Feb-00

207

Agus Dwiyono, SP

P-1.09.00209

No.434/KM.1/2009

27-Apr-09

1.05.0193

No. KEP-195/KM.5/2005

11-Jul-05

208

Njo Anastasia, M.T.

P-1.09.00210

No.451/KM.1/2009

28-Apr-09

Permohonan Baru

209

Ir. Masroni Singaisdam, MSc

P-1.09.00211

No.454/KM.1/2009

28-Apr-09

1.00.0059

No. KEP-133/KM.17/2000

05-May-00

210

Ahmad Syawal, ST

P-1.09.00212

No.455/KM.1/2009

28-Apr-09

1.02.0125

No. KEP-289/KM.6/2002

20-Nov-02

211

Danar Wihandoyo

B-1.0900213

No.491/KM.1/2009

11-Mei-09

1.06.0237

No. KEP-419/KM.1/2006

28-Nov-2006

212

Wawat Sutanto

B-1.09.00214

No.488/KM.1/2009

11-Mei-09

1.06.0246

No. KEP-431/KM.1/2006

29-Nov-2006

213

Panca Arief Jatmika

B-1.09.00215

No.483/KM.1/2009

11-Mei-09

1.06.0232

No. KEP-436/KM.1/2006

30–Nov-2006

214

Immanuel Paulus Israeli Winnetou Pattisina, SE

B-1.09.00216

No.482/KM.1/2009

11-Mei-09

1.06.0204

No. KEP-082 /KM.5/2006

03-Mar-06

215

Damianus Ambur

P-1.09.00217

No.489/KM.1/2009

11-Mei-09

1.99.0025

No. KEP-321/KM.17/1999

18-Aug-99

216

Ir. Nanang Rahayu

P-1.09.00218

No.503/KM.1/2009

19-Mei-09

1.02.0116

No. KEP-059/KM.6/2002

25-Feb-02

217

Ir. Lawindra Latief

P-1.09.00219

No.521/KM.1/2009

25-Mei-09

1.05.0188

No. KEP-169/KM.5/2005

16-Jun-05

218

Tomin Widian

B-1.09.00220

No.537/KM.1/2009

08-Jun-09

1.06.0227

No. KEP-398/KM.1/2006

23-Nov-2006

219

Haryo Widhi Baskoro, S.T.

P-1.09.00221

No.554/KM.1/2009

10-Jun-09

Permohonan Baru

220

Ir. Akhmad Asmawi, MBA

P-1.09.00222

No.555/KM.1/2009

10-Jun-09

1.01.0093

No. KEP-039/KM.17/2001

02-Feb-01

221

Drs. Zuchri Geja, MSc

P-1.09.00223

No.549/KM.1/2009

10-Jun-09

1.01.0103

No. KEP-152/KM.6/2001

25-Jul-01

222

Mangatas Siregar Silo, MSc

P-1.09.00224

No.559/KM.1/2009

10-Jun-09

1.00.0044

No. KEP-029/KM.17/2000

04-Feb-00

223

Jeffry Ignasius Benyamin, ST, SE

P-1.09.00225

No.589/KM.1/2009

15-Jun-09

1.05.0185

No. KEP-158/KM.5/2005

30-May-05

224

Ir. Hary Mulyanto, MM

B-1.09.00226

No.588/KM.1/2009

16-Jun-09

1.06.0205

No. KEP-083/KM.5/2006

06-Mar-06

225

Drs. Mochamad Iskandar Zaenal Abidin Sastra K.

B-1.09.00227

No.584/KM.1/2009

15-Jun-09

1.03.0144

No. KEP-445/KM.6/2003

18-Dec-03

226

Budi Prasetyo

B-1.09.00228

No.586/KM.1/2009

15-Jun-09

1.06.0238

No. KEP-448/KM.1/2006

05-Des-06

227

Kiman Mustika Karta, SE

B-1.09.00229

No.585/KM.1/2009

15-Jun-09

1.04.0155

No. KEP-066/KM.6/2004

18-Feb-04

228

Ferdinand Sadeli

B-1.09.00230

No.587/KM.1/2009

15-Jun-09

1.07.0255

No.Kep-302/KM.1/2007

15-Mei-07

229

A. Kamil Parinduri, S.E.

P-1.09.00231

No.594/KM.1/2009

16-Jun-09

1.05.0196

No. KEP-308/KM.5/2005

16-Sep-05

230

Al Hanif Daru Pusaka

P-1.09.00232

No.593/KM.1/2009

16-Jun-09

1.08.0292

No.Kep-504/KM.1/2008

28-Jul-08

231

Ir. Hardamsyah

P-1.09.00233

No.623/KM.1/2009

02-Jul-09

1.07.0263

No.Kep-486/KM.1/2007

03-Jul-07

232

Drs. Deden Irawan

P-1.09.00234

No.954/KM.1/2009

15-Jul-09

1.00.0071

No. KEP-142/KM.17/2000

09-May-00

233

Hendra Gunawan, ST

P-1.09.00235

No.958/KM.1/2009

15-Jul-09

1.07.0261

No.Kep-459/KM.1/2007

28-Jun-07

234

Roro Santi Dewiyani

B-1.09.00236

No.981/KM.1/2009

21-Jul-09

1.06.0239

No. KEP-420/KM.1/2006

28-Nov-2006

235

Imadduddin, SE

P-1.09.00237

No.978/KM.1/2009

17-Jul-09

1.06.0202

No. KEP-027/KM.5/2006

09-Feb-06

236

Drs. Nana Setiana Yusuf

PB-1.09.00238

No.977/KM.1/2009

17-Jul-09

1.01.0101

No. KEP-150/KM.6/2001

25-Jul-01

237

Ir. Iskandar

P-1.09.00239

No.1021/KM.1/2009

06-Agust-09

1.04.0150

No. KEP-013/KM.6/2004

13-Jan-04

238

Ir. Yufrizal Yusuf

P-1.09.00240

No.1023/KM.1/2009

06-Agust-09

1.01.0100

No. KEP-126/KM.6/2001

20-Jun-01

239

Mia Dianasari, S.T, MRE

P-1.09.00241

No.1047/KM.1/2009

14-Agust-09

Permohonan Baru

240

Ocky Rinaldy, SE, MSc

PB-1.09.00242

No.1.058/KM.1/2009

20-Agust-09

1.99.0029

No. KEP-351/KM.17/1999

27-Sep-99

241

Ir. Suwendho Kemandjaya, MSc

PB-1.09.00243

No.1.057/KM.1/2009

20-Agust-09

1.99.0026

No. KEP-349/KM.17/1999

20-Sep-99

242

Imam Sudirman, SE

P-1.09.00244

No.1.087/KM.1/2009

31-Agust-09

1.99.0038

No. KEP-370/KM.17/1999

18-Oct-99

243

Rija Husaeni, S.E.

P-1.09.00245

No.1.085/KM.1/2009

31-Agust-09

Permohonan Baru

244

Drs. Jazid

B-1.09.00246

No.1.098/KM.1/2009

03-Sep-09

1.06.0242

No. KEP-446/KM.1/2006

04-Des-06

245

Ilham, S.T.

P-1.09.00247

No.1.100/KM.1/2009

03-Sep-09

Permohonan Baru

246

H. Eddy Soenaeddy Surkat, MSc

P-1.09.00248

No.1116/KM.1/2009

07-Sep-09

1.00.0064

No. KEP-137/KM.17/2000

05-May-00

247

Firmansyah, S.T.

P-1.09.00249

No.1115/KM.1/2009

07-Sep-09

Permohonan Baru

248

Ir. Andi Saladin Sulaiman

P-1.09.00250

No.1145/KM.1/2009

15-Sep-09

1.03.0147

No. KEP-453/KM.6/2003

29-Dec-03

249

Ir. Taslim

P-1.09.00251

No.1167/KM.1/2009

29-Sep-09

Permohonan Baru

250

Hartomo Martodarmodjo, MSc

P-1.09.00252

No.1166/KM.1/2009

29-Sep-09

1.99.0023

No. KEP-297/KM.17/1999

08-Jul-99

251

Raden Albertus Magnus Irwan Satya Utama,SST

B-1.09.00253

No.1185/KM.1/2009

06-Okt-09

1.06.0214

No. KEP-750/KMK.01/2006

12-Okt-06

252

Chalimatus Sakdiyah

B-1.09.00254

No.1204/KM.1/2009

14-Okt-09

1.06.0244

No. KEP-444/KM.1/2006

04-Des-06

253

Lauw Lie Hoeng, SE

B-1.09.00255

No.1212/KM.1/2009

19-Okt-09

1.03.0134

No. KEP-261/KM.6/2003

10-Jul-03

254

Deni Agustino, S.T.

P-1.09.00256

No.1210/KM.1/2009

19-Okt-09

1.08.0280

No.Kep-59/KM.1/2008

29-Jan-08

255

Ir. Setiawan

PB-1.09.00257

No.1211/KM.1/2009

19-Okt-09

1.00.0090

No. KEP-354/KM.17/2000

10-Aug-00

256

Hadi Cahyadi

B-1.09.00258

No.1238/KM.1/2009

30-Okt-09

1.06.0234

No. KEP-415/KM.1/2006

28-Nov-2006

257

Ir. Hendy Gunawan

P-1.09.00259

No.1237/KM.1/2009

30-Okt-09

1.99.0036

No. KEP-372/KM.17/1999

18-Oct-99

258

Mirza Budiman Diran

B-1.09.00260

No.1239/KM.1/2009

30-Okt-09

1.06.0241

No. KEP-450/KM.1/2006

05-Des-06

259

Sendang Pangganjar

B-1.09.00261

No.1260/KM.1/2009

05-Nop-09

1.06.0219

No. KEP-422/KM.1/2006

28-Nov-2006

260

Rina Hanifa Mutiara, ST

P-1.09.00262

No.1325/KM.1/2009

24 Nov 2009

1.05.0198

No. KEP-359/KM.5/2005

21-Oct-05

261

Vivien Heriyanthi, ST

PB-1.09.00163

No.1315/KM.1/2009

23-Nov-2009

P-1.09.00135

No.203/KM.1/2009

03-Mar-09

262

Hery Wahyu Pramudya

P-1.09.00264

No.1337/KM.1/2009

30 Nov 2009

Permohonan Baru

263

Arridel Mindra, MSi

P-1.09.00265

No.1379/KM.1/2009

17-Des-09

1.01.0105

No. KEP-163/KM.6/2001

03-Aug-01

264

Effendri, SE

P-1.09.00266

No.1381/KM.1/2009

17-Des-09

1.04.0153

No. KEP-062/KM.6/2004

09-Feb-04

265

R.M. Satria

P-1.10.00267

No.31/KM.1/2010

19-Jan-10

1.05.0180

No. KEP-117/KM.5/2005

15-Apr-05

266

B. Sridar Rao

B-1.10.00268

No.22/KM.1/2010

15-Jan-10

1.06.0230

No. KEP-413/KM.1/2006

28-Nov-2006

267

Rudi M. Safruddin

B-1.10.00269

No.33/KM.1/2010

19-Jan-10

1.06.0223

No. KEP-401/KM.1/2006

24-Nov-2006

268

Drs. Syaiful Machfud Ruky, MBA

B-1.10.00270

No.34/KM.1/2010

19-Jan-10

1.00.0076

No. KEP-280/KM.17/2000

28-Jun-00

269

Marsen Keliat, M.Ak

B-1.10.00271

No.47/KM.1/2010

20-Jan-10

Permohonan Baru

270

Dasa'at Alam Ratu

P-1.10.00272

No.53/KM.1/2010

25-Jan-10

Permohonan Baru

271

Yunus Nego Purnomo

B-1.10.00273

No.54/KM.1/2010

25-Jan-10

1.06.0220

No. KEP-402/KM.1/2006

24-Nov-2006

272

Sapto Haji, S.E.

P-1.10.00274

No.60/KM.1/2010

29-Jan-10

Permohonan Baru

273

Ir. Usep Delianta Prawira

P-1.10.00275

No.70/KM.1/2010

04-Feb-10

Permohonan Baru

Ir. Medina Thamrin

1.98.0004

No. KEP-856/KM.17/1998

05-Oct-98

Ir. Siska HB Simanjuntak, MRE

1.99.0031

No. KEP-356/KM.17/1999

27-Sep-99

Hasman Rusli, BE

1.99.0040

No. KEP-388/KM.17/1999

10-Nov-99

Supardi Sirath, BE

1.00.0048

No. KEP-033/KM.17/2000

04-Feb-00

Ir. Patupa Hutasoit

1.00.0053

No. KEP-038/KM.17/2000

04-Feb-00

Drs. Sunarwignyo Andoko

1.00.0057

No. KEP-130/KM.17/2000

05-May-00

H. Achmad Iskandar, BE

1.00.0060

No. KEP-138/KM.17/2000

05-May-00

Ir. Mirma Fadjarwati Malik, MBA

1.01.0106

No. KEP-170/KM.6/2001

06-Aug-01

Sari Wulaningsih, MSc

1.01.0110

No. KEP-221/KM.6/2001

12-Nov-01

Ir. Agus Bandero

1.02.0119

No. KEP-115/KM.6/2002

23-May-02

Ir. Siti Zainab

1.02.0121

No. KEP-121/KM.6/2002

04-Jun-02

Lie Sia Widjaja, SE

1.03.0143

No. KEP-444/KM.6/2003

18-Dec-03

Wira Agus, ST

1.03.0148

No. KEP-452/KM.6/2003

29-Dec-03

Untung Supardi, Adv. Dipl. Est. Mgmt., M.Si

1.04.0167

No. KEP-300/KM.6/2004

27-Jul-04

Ringan Siregar, SH

1.04.0168

No. KEP-407/KM.6/2004

04-Oct-04

Doddy Agungpamudji, ST

1.05.0182

No. KEP-155/KM.5/2005

30-May-05

Rina Purnama Sari, BEM, MLE

1.05.0199

No. KEP-360/KM.5/2005

21-Oct-05

Hadian Iswara

1.06.0218

No. KEP-372/KM.1/2006

20-Nov-2006

Triono Soedirjo

1.06.0221

No. KEP-396/KM.1/2006

23-Nov 2006

Antoni Tris

1.06.0222

No. KEP-416/KM.1/2006

28-Nov-2006

Juliningsih Tan

1.06.0224

No. KEP-394/KM.1/2006

23-Nov-2006

Erick

1.06.0225

No. KEP-399/KM.1/2006

23-Nov- 006

Indira Pasti , MH

1.06.0226

No. KEP-395/KM.1/2006

23-Nov-2006

Fajar Limin Sutandi

1.06.0231

No. KEP-421/KM.1/2006

28-Nov-2006

Roswita Nila Kurnia

1.06.0233

No. KEP-414/KM.1/2006

28-Nov -2006

Jongki D. Wijaya

1.06.0235

No. KEP-449/KM.1/2006

05-Des-06

Teguh Boentoro

1.06.0240

No. KEP-423/KM.1/2006

28-Nov-2006

Eva Novita Tarigan

1.06.0243

No. KEP-447/KM.1/2006

04-Des-06

Ratih Prabandari

1.06.0245

No. KEP-445/KM.1/2006

04-Des-06

Vivi Junaedi

1.07.0254

No.Kep-216/KM.1/2007

03-Apr-07

Hartono Lowis, ST

1.07.0267

No.Kep-712/KM.1/2007

01-Okt-07

Gunawan Tjandra

1.07.0277

No.Kep-895/KM.1/2007

18-Des-07

Pangaloan Siahaan, ST, P-1.09.00090, No.41/KM.1/2009

http://marketvaluer.com

Pernyataan Integritas Kantor Jasa Penilai Publik

2010-07-27T06:09:00.000-07:00

Kami yang bertandatangan di bawah ini, dalam rangka pengadaan Lembaga/Profesi Penunjang Kantor Jasa Penilai Publik (KJPP) dalam rangka Penawaran Umum Saham Perdana (Initial Public Offering/ IPO atau penilaian properti) PT xxx, dengan ini menyatakan bahwa kami:

1. Tidak akan melakukan praktek Korupsi, Kolusi dan Nepotisme (KKN).

2. Dalam proses pengadaan ini, berjanji akan melaksanakan tugas secara bersih, transparan dan professional dalam arti akan mengerahkan segala kemampuan dan sumber daya secara optimal untuk memberikan hasil kerja terbaik mulai dari penyiapan penawaran, pelaksanaan dan penyelesaian pekerjaan/kegiatan ini.

3. Apabila kami melanggar hal‐hal yang telah kami nyatakan dalam Surat Pernyataan Integritas ini, maka kami bersedia dikenakan sanksi moral, sanksi administrasi serta dituntut ganti rugi dan pidana sesuai dengan ketentuan peraturan perundang‐undangan yang berlaku.

4. Menyatakan dengan sesungguhnya bahwa: Kantor Jasa Penilai Publik berdasarkan ..(diisi sesuai dengan dokumen yang menguatkan) Nomor

5. Kantor Jasa Penilai Publik tidak sedang dalam pengawasan pengadilan atau kegiatan usaha tidak sedang dihentikan;

6. Saya dan Pimpinan tidak sedang dan tidak pernah menjalani hukuman/sanksi Pidana serta tidak sedang dan tidak pernah dihukum berdasarkan putusan pengadilan atas tindakan yang berkaitan dengan kondite profesional saya sebagai Kantor Jasa Penilai Publik;

7. Data data perusahaan kami adalah sebagai berikut: Data Administrasi

Demikian surat pernyataan ini saya buat dengan sebenarnya dan penuh rasa tanggung jawab. Apabila dikemudian hari ditemukan bahwa data/dokumen yang saya sampaikan tidak benar dan terdapat pemalsuan, maka saya bersedia dikenakan sanksi administrasi yaitu dibatalkan kepesertaannya di dalam proses pengadaan dan sanksi perdata/pidana sesuai ketentuan peraturan perundang undangan yang berlaku.

Yang bertandatangan di bawah ini:

Nama :

Jabatan :

Kantor Jasa Penilai Publik :

Selanjutnya bertindak untuk dan atas nama jabatan tersebut, selaku salah satu calon Kantor Jasa Penilai Publik, selanjutnya disebut sebagai “KJPP”. Peserta yang hendak memberikan jasa konsultasi dalam rangka penanganan Penawaran Umum Saham Perdana (”IPO”) PT xx, dengan ini kami menyatakan bahwa:

1. Dokumen Prakualifikasi yang disampaikan dalam rangka IPO PT xxx adalah benar dan sah dikeluarkan oleh instansi yang berwenang.

2. Apabila Dokumen Prakualifikasi yang disampaikan dalam rangka IPO xxx tidak benar dan tidak sah, maka PT xxx berhak dan berwenang untuk mengakhiri keikutsertaan KJPP pada proses pemilihan KJPP PT xxx

3. Demikian surat ini kami sampaikan sebagai salah satu persyaratan keikutsertaan kami dalam proses pemilihan Lembaga/Profesi Penunjang dalam rangka IPO PT xxx

kjpppangaloan@yahoo.com, kjpppangaloan@gmail.com

Make Dream big

2010-06-06T06:26:00.000-07:00

Dream big, big goal, make many people confused, where to start? Why not be divided and completed section by section.
When we have a target of 100 million in annual commissions, for the 12 months to 10 million a month. With consideration of the year there are two months we can not optimal due to holidays or vacations.

Divide and resolve some of each stage allows us to regulate the activity, time and support other tasks. Large target makes us depressed and threatened. The focus on smaller goals more easily conquered. Our goal is a collection of small targets.

So do we divide the time each day, 1440 minutes per day. 480 minutes for sleep, the rest of our goal for 960 minutes in all areas of life, family, social, spiritual, employment, and education.

Divide the goal into the target section monthly, weekly and daily, so that your activities are also divided in the size of the minutes and hours each day.
Accepting reality is a necessity not an option. Accept what is, not as we want. Lie destructive progress, compromising the character and disrupt relationships. The truth of reality must be accepted as fact what it is.

Truth and reality are often hurtful, difficult and bitter. Accept the fact, that important of all will end. Sounds simple but not easy to accept the truth and live with an open mind. Acknowledging the failures, accept change and the need to throw things owned and liked.

Acting on the truth means saying and doing things that are not popular. Reality does not always go as we expect. To make the right decisions get accurate information and accept reality.

Why pretend?
Why hide from reality?
Is there an unwelcome reality?

Accept the fact we are moving towards a goal, in contrast to deny us away from the goal. Success requires honesty with ourselves and others, willing to accept inconvenience to face reality and truth. Intellectual honesty, discipline and commitment we make unrealistic.

Seberapa pentingkah surat pernyataan penilai

2010-04-11T00:10:00.000-07:00

Seberapa pentingkah surat pernyataan penilai

Pernyataan penilai

Semua pernyataan dan data yang tercantum dalam laporan adalah berdasar adanya dan sesuai dengan pengetahuan dan itikat baik dari Penilai.

Semua tuntutan gugatan sengketa dan hipotik yang masih berjalan, jika dapat diabaikan dan properti yang dinilai seolah-olah bersih di bawah tanggung jawab pemilik.

Penilai telah melakukan inspeksi atau penelitian fisik secara langsung atas properti yang dinilai.

Penilai sama sekali tidak mempunyai kepentingan finansial atau apapun terhadap property yang dinilai untuk sekarang dan masa mendatang.

Biaya untuk penilaian ini tidak tergantung pada besarnya nilai properti yang diperoleh atau yang tercantum dalam laporan.

Mesin dan/atau perlengkapan didaftar sebagai kesatuan unit yang lengkap. Daftar mesin dan/atau perlengkapan tersebut termasuk alat-alat dan perlengkapan yang secara teknis meliputi satu kesatuan unit.

Nilai dicantumkan dalam mata uang Rupiah, dan atau equivalennya atas permintaan pemberi tugas.

Penilai yang melakukan penilaian atas properti tertentu tidak otomatis wajib memberikan kesaksian dan kehadiran dalam mengadilan atau instansi lainnya yang berhubungan dengan properti tersebut kecuali telah ada perjanjian sebelumnya.

Laporan dibubuhi tanda tangan penilai.

atau

Appraiser & Property Consultant tidak mengemukakan pendapat tentang pemilikan properti, dan tidak bertanggung jawab atas hal-hal yang menyangkut hukum.

Semua ikatan dan tuntutan hukum atas properti tersebut, jika ada, telah diabaikan dalam penilaian ini, dan properti tersebut dinilai seolah-olah pemilikan dan status adalah jelas dan baik, serta bebas dari sengketa, dan sewaktu-waktu dapat diperjualbelikan (salable) ataupun dapat dipindahkan haknya kepada pihak lain (transferable).

Nilai yang dilaporkan disini dinyatakan dalam mata uang Indonesia (rupiah).

Appraiser & Property Consultant tidak mempunyai kepentingan apapun baik sekarang dan di kemudian hari atas properti yang dinilai, demikian juga atas nilai yang dilaporkan.

Besarnya biaya penilaian (appraisal fee) tidak tergantung pada besarnya nilai yang dilaporkan.

Kami tidak berkewajiban memberikan kesaksian di depan pengadilan ataupun pejabat pemerintah lainnya mengenai penilaian ini, kecuali jika telah diadakan perjanjian sebelumnya.

Penilaian ini telah dilakukan sesuai dengan ketentuan Standar Penilaian Indonesia

Laporan sah jika telah ditandatangani oleh yang ditunjuk perusahaan dan dibubuhi cap perusahaan.

Laporan ini hanya untuk penggunaan oleh klien yang disebut pada surat pengantar dan tidak untuk pihak lain. Kami tidak bertanggungjawab bila laporan ini dipergunakan pihak ketiga tanpa sepengetahuan/persetujuan kami.

Dst.. lihat spi 2007

Menurut saya, pernyataan ya tepat seperti itu, tetapi posisi penilai tetap lemah. Penilai kadang di sebut KJPP atau Penilai publik yang dibubuhi embel embel nama di belakang. misalnya KJPP Pangaloan dst

Built, Operate and Transfer

2010-01-23T16:42:00.000-08:00

Built, Operate and Transfer (BOT): Suatu perjanjian dimana pihak pertama tanpa melepas haknya atas suatu bidang tanah mengikatkan diri untuk menyerahkan penguasan atas tanah tesebut untuk pendirian suatu bangunan komersial kepada pihak kedua yang mengikatkan dirinya untuk membangun bangunan komersial atas biayanya sendiri, mengelola dan mengoperasikan untuk suatu jangka waktu degan atau tanpa imbalan yang telah disepakati serta menyerahkan bangunan tesebu kepada pihak pertama dalam keadaan dapat dan siap dioperasikan setelah jangka waktunya berakhir (Dr.Jeni)

3 tahapan dalam Perjanjian BOT:

Tahap pembangunan: Pihak pertama menyerahkan tanahnya kepada pihak lain untuk dibangun.

Tahap operasional : Berfungsi mendapatkan penggantian biaya atas pembangunan dalam jangka waktu tertentu. Dalam tahapan operasional ini dibedakan atas 2: Perjanjian BOT dengan fee (Pemilik tanah dpt sejumlah fee dari pihak kedua). Perjanjian BOT tanpa fee (Pemilik tanah tidak dapat fee dari pihak kedua)
Tahap transfer : Pihak kedua menyerahkan kepemilikan bangunan komersial kapada pemilik tanah.

Unsur perikatan dalam BOT: Perjanjian Hibah bangunan komersil pada batas akhir waktu ditentukan, BOT dengan fee : perjanjian sewa menyewa. BOT tanpa fee : perjanjian pinjam pakai.

Bangun Guna Serah Build-Operate-Transfer (BOT)

Dalam jangka waktu tertentu diberi hak konsesi untuk mengelola bangunan yang dibangun guna diambil manfaat ekonomi; Manfaat ekonomi ini dapat terbagi dalam prosentase tertentu untuk investor dan untuk pemilik sebagai sewa; Setelah jangka waktu tertentu maka pengelolaan kembali kepada pemilik yang semula hanya memiliki lahan saja dan tidak diperbaharui lagi; Developer tidak mempunyai hubungan hokum lagi dengan bangunan. ontoh: Perkantoran, Hotel, Pusat Perbelanjaan, Sarana Pariwisata, dll

Bangun Guna Milik atau Build Operate Owned (BOO) adalah perikatan antara Pemerintah dengan Pihak Ketiga dilakukan dengan ketentuan; Pemerintah mempunyai fasilitas (kewenangan) membangun infrastruktur; Pemerintah memberikan kewenangan kepada Pihak Ketiga infrastruktur yang seharusnya disediakan oleh Pemerintah; Pihak ketiga secara keseluruhan bertanggungjawab atas pembiayaan pembangunan, pengoperasian selama jangka waktu tertentu dan memiliki bangunan diatas tanah pihak lain; Pemerintah memberikan persetujuan atas nilai jual yang ditetapkan oleh Pihak Ketiga dengan memberikan persetujuan atau pembayaran royalti setiap tahun berdasarkan keuntungan yang diperoleh.

Selama masa perjanjian kerjasama pihak swasta bertanggungjawab atas pengelolaan, pengaturan dan penerimaan uang sewa gedung beserta fasilitasnya. Setelah berakhirnya jangka waktu yang diperjanjikan, pihak developer wajib menyerahkan tanah dan bangunan kepada pemilik tanah dalam keadaan baik, utuh dan bebas dari segala tuntutan hukum atau pihak ketiga (jika BOT). Setelah berakhirnya jangka waktu yang diperjanjikan pihak developer menjadi pemilik bangunan dan tidak mempunyai kewajiban untuk mengalihkan pada pemegang hak atas tanah.

Menurut pasal 21 PP No. 44 tahun 1994 disebutkan bahwa sewa-menyewa rumah, baik dengan perjanjian tertulis maupun tidak tertulis yang tidak menetapkan mengenai batas waktu dan telah berlangsung sebelum berlakunya UU No. 4 tahun 1992, dinyatakan berakhir dalam jangka waktu 3 tahun sejak berlakunya undang-undang tersebut. Dengan berakhirnya sewa-menyewa rumah tersebut, maka antara penyewa dan pemilik rumah dapat memperbaharui perjanjian sewa-menyewanya

Pedoman Penilaian Dan Penyajian Laporan Penilaian Properti Di Pasar Modal

2010-01-13T16:33:00.000-08:00

Keputusan Ketua Badan Pengawas Pasar Modal Dan Lembaga Keuangan Nomor: Kep- 478/Bl/2009 tanggal 31-12-2009, Pedoman Penilaian Dan Penyajian Laporan Penilaian Properti Di Pasar Modal, hal di sampaikan dalam rangka meningkatkan obyektifitas dan kualitas hasil penilaian properti, diperlukan pedoman penilaian dan penyajian laporan penilaian properti yang dapat mendorong profesionalisme, independensi, dan obyektifitas Pihak yang melakukan kegiatan sebagai Penilai Properti.

Penilai Properti adalah Penilai yang terdaftar di Bapepam dan LK dapat dilihat di http://www.bapepam.go.id/pasar_modal/data_pm/profesi_penunjang.htm

atau di klik di sini

Sementara itu, Pedoman Penilaian Dan Penyajian Laporan Penilaian Properti Di Pasar Modal sesuai dengan Peraturan Nomor VIII.C.4 dapat download di sini

Bagi Anda yang membutuhkan Jasa Penilai Properti untuk Kepentingan BAPEPAM kirim email ke kjppppangaloan@yahoo.com

Jasa Penilaian Layanan KJPP Pangaloan

2009-12-29T02:34:00.000-08:00

Corporate Value : Dalam memberikan jasa layanan, KJPP Pangaloan mempunyai komitmen terhadap etika bisnis dengan standar yang tinggi yang berkaitan dengan klien, kolega, supplier dan di dalam lingkungannya. Kami selalu berusaha menjaga integritas, kode etik, jujur dan tata laku yang benar. KJPP Pangaloan kami menanamkan nilai-nilai dasar yang ada pada setiap individu:

Profesionalisme :Memberikan advis yang efisien dan ahli berdasarkan pada pengetahuan dan pengalaman professional yang luas.

Integritas :Meletakkan kepentingan klien pada tempat pertama dan bertindak dengan etika, jujur dan dapat dipercaya.

Keakuratan :Menjaga ketepatan dan keakuratan dalam setiap aspek pekerjaan kami.

Konsistensi :Memastikan konsistensi dan hubungan yang harmonis antar jaringan kantor kami.

Inovasi : Untuk mengantisipasi kebutuhan klien dan menyediakan solusi yang tepat melalui pengembangan yang inovatif, berkesinambungan dan pragmatis.

Komunikasi : Selalu mudah dihubungi oleh klien dan berkomunikasi secara efektif baik internal maupun eksternal.

Kebersamaan : Untuk dapat menikmati apa yang kita kerjakan melalui lingkungan kerja yang postif dan mendukung.

Jasa Layanan

Sebagai salah satu Kator Jasa Penilai Publik (KJPP) terdaftar di Departemen Keuangan, KJPP Pangaloan selalu siap memberikan jasa layanan integratif dan komprehensif dalam bidang penilaian dan properti dengan didukung oleh kemampuan teknis profesional yang tinggi, independen, bertanggungjawab dengan standar nasional dan internasional.

Penilaian

Jasa penilaian (valuation) secara umum memberikan jasa dalam menentukan nilai pasar (market value) dari suatu aset, baik aset berupa aktiva berwujud maupun gabungan antara aktiva berwujud dan tak berwujud. Dalam pekerjaan penilaian, para partner dan tenaga ahli memiliki keahlian dan telah berpengalaman dalam melaksanakan pekerjaan penilaian, meliputi :

Penilaian properti (tanah dan bangunan); Penilaian mesin dan peralatan (plant & machinery); Penilaian perkebunan; Penilaian pertambangan

Penilaian ini dilakukan dengan berbagai macam tujuan seperti keuangan, debt bad/non performing loan, investasi, hipotik.agunan, sewa menyewa, pengembangan usaha, investasi, penyelesaian perselisihan serta jual beli.

Selain itu kami juga melakukan penilaian untuk kepentingan manajemen usaha seperti initial public offering, right issue, merger, akuisisi, dan likuidasi.

KJPP Pangaloan melakukan penilaian yang beragam sesuai dengan kebutuhan klien tetapi tetap memberikan jasa layanan kepada klien dengan standar kualitas yang tinggi dengan tetap memperhatikan independensi, obyektifitas dan kerahasiaan. Hal ini dilakukan karena dalam menjalankan jasanya KJPP Pangaloan selalu mengikuti standar penilaian nasional maupun internasional, yaitu; Standar Penilaian Indonesia (SPI), Kode Etik Penilaian Indonesia (KEPI) dan International Valuation Standards (IVS). Dalam bidang penilaian KJPP Pangaloan memiliki tenaga ahli penilai dan anggota MAPPI.

Beberapa Karakter Tanaman Kelapa Sawit di Palembang

2009-12-06T15:07:00.000-08:00

Sekilas Tanaman Kelapa Sawit di Palembang. Buah sawit mempunyai warna bervariasi dari hitam, ungu, hingga merah tergantung bibit yang digunakan. Buah bergerombol dalam tandan yang muncul dari tiap pelepah. Kandungan minyak bertambah sesuai kematangan buah. Setelah melewati fase matang,kandungan asam lemak bebas (FFA, Free fatty acid) akan meningkat dan buah akan rontok dengan sendirinya. Kelapa sawit bertambah biak dengan cara generatif. Buah sawit matang pada kondisi tertentu embrionya akan berkecambah menghasilkan tunas (plumula) dan bakal akar (radikula). Kelapa sawit memiliki banyak jenis,berdasarkan ketebalan cangkangnya kelapa sawit dibagi menjadi Dura, Pisifera dan Tenera.

Dura merupakan sawit yang buahnya memiliki cangkang tebal sehingga dianggap memperpendek umur mesin pengolah namun biasanya tandan buahnya besar besar dan kandungan minyak pertandannya berkisar 18%.

Pisifera buahnya tidak memiliki cangkang namun bunga betinanya steril sehingga sangat jarang menghasilkan buah.

Tenera adalah persilangan antara induk dura dan pisifera. Jenis ini dianggap bibit unggul sebab melengkapi kekurangan masing-masing induk dengan sifat cangkang buah tipis namun bunga betinanya tetap fertil. Beberapa tenera unggul persentase daging buahnya dapat mencapai 90% dan kandungan minyak pertandannya dapat mencapai 28%.

Bahan tanaman yang digunakan harus dapat dipastikan berasal dari sumber benih yang telah memiliki legalitas dari Pemerintah dan mempunyai reputasi baik, yaitu Pusat Penelitian Kelapa Sawit (PPKS), PT. Socfindo, PT. PP. London Sumatera Indonesia, PT. Bina Sawit Makmur, PT. Tunggal Yunus Estate, PT. Dami Mas Sejahtera dan PT. Tania Selatan. Bahan tanaman yang digunakan oleh PT. Mitra Agrolika Sejahtera adalah kecambah Costa Rica dan PT. Socfindo, Marihat Medan dan Sinar Mas Group.

Penanaman bibit tanaman kelapa sawit harus tepat waktu untuk menghindari tingginya angka kematian di lapang. Waktu tanam yang sesuai adalah pada musim hujan. Selain itu perlu disiapkan tenaga kerja untuk kegiatan-kegiatan seperti pembuatan lubang tanam, pembongkaran, pengangkutan dan penanaman bibit. Bibit yang sudah di bongkar sebaiknya segera di tanam dan tenggang waktu yang diperbolehkan paling lambat satu malam setelah pembongkaran.

Rencana Pembangunan Kebun Kelapa Sawit

Untuk menunjang kelancaran kegiatan proyek,baik masa pembangunan,pemeliharaan maupun pemungutan hasil,maka kebun di bangun dengan menggunakan sistem blok. Dalam pelaksanaan penanaman tanaman kelapa hijau di perlukan berbagai langkah yang dilakukan secara sistematis mulai dari pembukaan lahan sampai penanaman.

Jadwal Pembukaan Lahan

Jadwal pelaksanaan penbukaan lahan dan penyiapan tanam pertama direncanakan lebih kurang satu tahun sebelum rencana penanaman dan berlangsung terus menerus selama masa pembangunan. Penentuan waktu pembukaan lahan ini dimaksudkan untuk :

Menghindari hasil pembukaan lahan yang kurang baik

Menghindari tumbuhnya rumput dan semak-semak dikarenakan areal terlalu lama dibuka

Menghindari bahaya erosi,yang diakibatkan curah hujan yang cukup tinggi apabila lahan terlalu terbuka.

Pembukaan Lahan

Pembukaan lahan dilaksanakan hati-hati agar tidak merusak tanah lapisan atas,karena kesuburan tanah areal kegiatan termasuk rendah. Sistem pelaksanaan pembukaan lahan dibedakan sesuai dengan peruntukan lahan tipe vegetasinya.

Perkiraan pembagian luas tata guna lahan di areal yang sesuai (dikembangkan)untuk tanaman kelapa sawit adalah sebagai berikut:

Areal berhutan (Primer/sekunder) = 42 %

Semak belukar = 26 %

Belukar,karet/kebun campuran = 32 %

Pembukaan areal hutan

Pembabatan (underbrushing) terhadap pohon kecil (diameter < style="mso-spacerun:yes"> antara 30-40 cm, dilakukan hingga 75 cm diatas permukaan tanah dan pohon yang berdiameter > 40 cm dilakukan hingga 90 cm diatas permukaan tanah.

Merecek (pruning) yaitu memotong cabang dan ranting ranting dari pohon yang telah ditumbangkan. Perumpukan (piling) ialah penggumpalan pohon yang telah direcek. Alat yang digunakan adalah bulldozer yang dilengkapi dengan rake blade.

Terhadap pohon- pohon tebangan yang besar diusahakan untuk dimamfaatkan sebagai bahan bangunan atau jembatan yang akan banyak dibangun. Sedangkan bagi pohon- pohon yang kecil,dahan,ranting atau sisa tumbuhan semak dikumpulkan di bagian rendah untuk didiamkan hingga lapuk, untuk digunakan sebagai sumber bahan organik tanah.

Pembukaan lahan belukar.

Pembukaan lahan belukar pada dasarnya sama dengan pekerjaan pembabatan (underbrushing) pada pembukaan lahan areal hutan, tetapi pada areal belukar diperlukan buldozer yang dilengkapi dengan rake blade. Hasil pembabatan dikumpulkan ke bagian- bagian rendah,lalu didiamkan hingga lapuk untuk selanjutnya dijadikan sebagai sumber bahan organik tanah.

Pembukaan Lahan untuk Pembibitan dan Jaringan Infrastruktur

Lokasi pembibitan diusahakan sebersih mungkin dengan mendongkel setiap tunggul (pangkal batang) yang telah ditebang. Buldozer digunakan untuk mengumpulkan lapisan tanah bagian atas yang diperlukan untuk pengisian kantong plastik (polybag) sebagai media pembibitan. Lokasi pembibitan ditetapkan pada areal yang lapisan atas tanahnya diambil.

Pada areal yang direncanakan untuk jaringan infrastruktur, pembersihan total tetap di lakukan dan diteruskan dengan pengerasan. Di bagian kiri dan kanan jaringan dibangun jalur drainase.

Pembangunan Kebun

Penyiapan lahan

Setelah dilakukan pembukaan lahan,selanjutnya dilakukan pembuatan rancangan kebun dengan cara membuat batas-batas blok, sehingga memudahkan dalam pekerjaan penanaman dan pengawasannya. Guna memperlancar pelaksanaan kegiatan di kebun, maka kesediaan jalan-jalan perlu dilakukan sebelumnya.

Konservasi tanah dan air

Bahwa lokasi perkebunan ini menempati areal tanah kering yang datar hingga bergelombang dan dataran banjir,maka diperlukan tindakan konservasi tanah dan air. Hal ini dimaksudkan untuk mengendalikan kerusakan tanah akibat erosi dan drainase pada dataran banjir yang sering tergenang di musim hujan. Selain itu juga diupayakan untuk mengoptimalkan pemanfaatan lahan yang tergenang tersebut.

Tindakan konservasi tanah sebaiknya disesuaikan dengan kondisi tanah. Sedangkan jenis tindakan konservasi yang direncanakan pada areal kebun adalah sebagai berikut :

Sistem penutup tanah Leguminosa (LCC), berguna untuk mencegah erosi permukaan,menekan perkembangan gulma yang sekaligus mengurangi penyiangan, menambah bahan organik dan cadangan unsur hara,memperbaikiaerasidan mempertahankan kelembaban tanah, serta meningkatkan ketersediaan air untuk tanaman. Penanaman LCC dilakukan pada semua lahan yang akan ditanami kelapa sawit. Jenis dan kebutuhan LCC menggunakan kombinasi jenis Pueraria javanica (PJ), Calopogonium mucunoides (CM) dan Centrosema pubescens (CP) dengan perbandingan penggunaan benih tiap hektar adalah 4 kg PJ, 6kg CM dan 4 kg CP. Penanaman dengan menggunakan sistem larikan satu gawangan dapat dibuat 3 hingga 5 jalur penanaman searah barisan tanaman kelapa sawit. Agar LCC cepat menutup tanah ,maka dilakukan pemupukan dengan memakai Rock Phosphate (RP) dengan dosis 200 kg per hektar sebagai pupuk dasar. Sedangkan untuk mengurangi pertumbuhan gulma,maka dapat dilakukan dengan penyiangan.

Sistem rorak, dilaksanakan pada kemiringan lahan 5-8 % pada lereng yang panjang, yang berfungsi sebagai penampung partikel tanah yang terbawa erosi. Rorak ini akan memperlambat aliran permukaan dan meningkatkan ketersediaan air bagi tanaman. Rorak dibuat setelah pemancangan dan sebelum penanaman kelapa sawit. Lubang rorak dibuat mengikuti kontur dengan jarak antar satu rorak dengan rorak lainnya kurang lebih 26 m atau antara tiga barisan tanaman kelapa sawit,dan ditempatkan di tengah barisan tanaman.

Teras individu/ tapak kuda, selain untuk mengurangi kecepatan aliran permukaan dan erosi, juga dimaksudkan untuk memudahkan pemeliharaan tanaman, meningkatkan efektifitas pemupukan dan daya simpan air didalam tanah serta untuk mengurangi kehilangan buah yang jatuh (brondolan). Teras individu dibangun pada lereng dengan kemiringan 8-15 % dengan ukuran lebar 2 x 2 m yang selanjutnya dapat dikembangkan lagi lebarnya menjadi 3 x 3 m.

Teras bersambung. Dibangun pada lahan pada kemiringan 15-40 % dengan ukuran lebar 1,5-2 m, mengikuti kontur tanaman kelapa sawit.

Drainase.Untuk menghindari lahan dari kemungkinan tergenang air khususnya pada lahan datar (kemiringan 0-2 %) dan areal cekungan,maka sebagian areal proyek memerlukan pembuatan drainase. Saluran yang akan di bangun meliputi saluran sekunder (dalam 1,2 m dan lebar 1,2 m) dan saluran tersier (dalam 1, 0 m dan lebar 0,5 m). Kemiringan dasar diusahakan berkisar antara 0,25-0,5 % untuk mengurangi kecepatan aliran dan menghindari kerusakan pada dinding dan dasar saluran. Selanjutnya material galian dipadatkan untuk menghindari terjadinya longsoran.

Pembibitan: Jenis tanaman kelapa sawit yang akan ditanam adalah jenis Tenera, yang merupakan hasil persilangan antara kelapa sawit jenis Dura (D) dan Pisifera (P). Jenis ini dipilih karena intinya relatif lebih kecil, cangkang relatif lebih tipis, daging buah relatif lebih tebal serta kandungan minyaknya relatif lebih tinggi. Jenis ini9 dapat diperoleh dalam bentuk biji kecambah (germinated seed) dari Costa Rica. Adapun untuk keperluan bibit siap tanam,maka dibutuhkan sebanyak 180 bibit/ Ha.

Fee Appraisal Murah Idaman Klien

2009-12-02T03:42:00.000-08:00

Pengguna jasa appraisal (appraisal clients) menginginkan atau selalu idaman klien fee apparaisal mudah / fee jasa penilaian murah atau biaya valuation sangat murah. Dari sisi pengguna jasa appraisal ini, wajar saja fee appraisal murah, namun perlu mendapat beberapa pertimbangan.

Dalam era teknologi yang sudah canggih dan sangat berkembang, fee appraisal murah sangat mungkin dilakukan. Namun demikian prisip profesionalitas dan prosedur serta kode etik penilaian tetap mendapat perhatian penting. Bila hal ini dilangggar bukan tidak mungkin dengan fee appraisal murah dapat mengakibatkan pemikiran negatif, misalnya bagaimana hal tersebut dilakukan?

Berikut ini beberapa tips memperoleh fee murah.

1. Kenali Kantor jasa penilai publiknya, apakah sudah punya ijin yang cukup kompeten di bidangnya, misalnya penilai properti atau penilai bisnis. Penilai properti (property valuer) pun memiliki spesialis jasa misalnya ahli sebagai penilai pertambangan (mining valuation), ahli penilai perhotelan, penilai perkebunan kelapa sawit, penilai perbankan atau penilai sektor industri lainnya. Semakin ahli di bidangnya, biasanya penilai publik tersebut akan memiliki data base yang sejenis dengan aktiva atau asset yang akan ditawarkan pengguna jasa appraisal. Demikian juga dengan Penilai bisnis, keahliannya memiliki turunan yang khusus. Sehingga penilai publik yang telah memiliki data base khusus, akan menawarkan jasa penilai atau jasa appraisal dengan fee murah. Bila tidak mau disebut sebagai penilai dengan fee appraisal murah, ia fee yang kompetitif, mungkin istilah yang lebih tepat atau lebih pas. Bagaimana cara mengenalnya?,

2. Pengguna memahami akan kebutuhan informasi bagi kepetingan jasa penilaian, misalnya siapkan seluruh dokumen bagi kepentingan penilaian, jangan berniat fee appraisal murah, namun kurang akan pemahamannya. Siapkan dokumen seperti:

Copy sertifikat properti dan dokumen legal lainnnya.Ukuran denah atau gambar serta sfesifikasi properti perlu dipersiapkan, sehingga pada saat penilai melakukan kunjuangan lapangan, penilai tersebut lebih dipermudah. Jangan memberikan informasi yang keliru, sebab hal ini akan memperlambat proses penilaian atau prosedur penilaian, dan siapkan dokumen lainnya yang dibutuhkan penilai publik

3. Permudah proses memperoleh informasi yang detail akan objek penilaian

4. Proses administrasi yang mudah dan gampang, sehingga pengguna jasa dianggap cukup kompeten oleh penilai publik yang akan melakukan jasa appraisal

5. Jangan medikte para penilai atau jangan menentukan hasil yang tidak wajar dari kantor jasa penilai publik, hal ini akan memperoleh image yang kurang baik dari para penilai, sehingga proses penerimaan klien dapat terhambat

6. Lakukan perbandingan dengan beberapa kantor jasa penilai publik, buat wawancara khusus dan singkat dan jangan hanya terfokus dengan fee appaisal atau fee jasa penilaian murah tetapi lebih kecakapan atau keahlian dari penilai yang bersangkutan sebab apalah artinya kalau fee murah namun pada akhirnya dapat menyebakan hal yang kurang baik di masa mendatang. Hal kurang baik tesebut akan disampaikan pada kesempatan mendatang.

Dan pastikan tujuan penilaian sehingga dasar nilai apakah Nilai Pasar (market value) atau non market value

transaksi material dan benturan kepentingan

2009-11-26T07:14:00.000-08:00

Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) menerbitkan dua aturan baru terkait transaksi material dan benturan kepentingan .

Dua aturan baru yang diterbitkan itu adalah Peraturan Nomor IX.E.1 Lampiran Keputusan Ketua Bapepam dan LK Nomor: Kep-412/BL/2009 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu. Aturan kedua adalah Peraturan Nomor IX.E.2 lampiran Keputusan Ketua Bapepam dan LK Nomor: Kep-413/BL/2009 tentang Transaksi Material dan Perubahan Kegiatan Usaha Utama.

Benturan Kepentingan adalah perbedaan antara kepentingan ekonomis Perusahaan dengan kepentingan ekonomis pribadi anggota Direksi, anggota Dewan Komisaris, atau pemegang saham utama yang dapat merugikan Perusahaan dimaksud.

Transaksi Afiliasi adalah transaksi yang dilakukan oleh Perusahaan atau Perusahaan Terkendali dengan Afiliasi dari Perusahaan atau Afiliasi dari anggota Direksi, anggota Dewan Komisaris, atau pemegang saham utama Perusahaan.

Peraturan baru itu juga menambah beberapa jenis Transaksi Afiliasi dan/atau Transaksi yang Mengandung Benturan Kepentingan yang dikecualikan dari kewajiban-kewajiban yang diatur dalam Peraturan itu. Sedangkan untuk Transaksi Material dengan nilai transaksi 20 persen sampai dengan 50 persen dari ekuitas Perusahaan hanya diwajibkan untuk melakukan keterbukaan informasi kepada Bapepam dan LK. Peraturan baru itu juga menambah ketentuan mengenai harga saham, dalam hal obyek Transaksi Material adalah saham Emiten atau Perusahaan Publik.

Scope of services valuation by KJPP Pangaloan

2009-09-16T06:37:00.000-07:00

KJPP Pangaloan (one independent appraiser or valuer company in Indonesia) was established in Jakarta in the year of 2007, serving as a new form of public appraisal firm substituting PT. Graha Karya Reksatama subject to Minister of Finance decision letter No. 125/PMK.01/2008 date September 3, 2008 regarding Public Appraisal Services, which is the latest version from previous decision letter No. 57/KMK.017/1996 and No. 106/PMK.01/2006.KJPP Pangaloan is managed by Leader, I have passed the Valuer Certification Examination, and posses The Valuer Licence issued by Minister of Finance.

KJPP Pangaloan has been registered in Capital Market Supervisory Board (BAPEPAM) as capital market supporting profession. KJPP Pangaloan continuously develops the database and existence supported by qualified registered valuers, experienced in asset valuation (real estate, plant and machinery and agriculture), business valuation, as well as other related services and all of them have become the members of MAPPI (Indonesian Society of Appraisal).

The appraisal reports produced by KJPP Pangaloan are well accepted by practically all banks, Government Banks, Private Banks, as well as Foreign Banks among others since the company has been registered as trusted appraisal firms in those banks.

Scope of services valuation or appraisal offered by KJPP Pangaloan are among others, but not limited to: Land, building and other improvement, and other land development, Installation and equipment chained as a unit and/or standing alone in the production process, Transportation equipment, heavy equipment, communication equipment, health equipment, laboratory equipment and utility, furniture fixture and office equipment, and military equipment, Hotel, Shopping/ Mall, Office Property, Agricultures, plantations, farms, fisheries, and forestry, Mining (Gold, Coal, etc), Property development consultancy, Asset information system design, Property management, Feasibility study, Property agent services, Project financing monitoring.

KJPP Pangaloan possess a great deal of experiences in its field of services, which cover asset valuation for Government Owned Enterprises, asset valuation for Initial Public Offering (IPO) through Capital Market/Stock Exchange, valuation of asset in huge numbers spread all over Indonesia, feasibility study, asset valuation of Regional Government for financial reporting.

Our professional fee are computed based on number of man-days required to conduct and complete the assignment, plus other related office charges.

Our Other services KJPP Pangaloan

2009-09-10T20:47:00.000-07:00

FEASIBILITY STUDY: Melakukan studi dan analisis untuk menguji sejauh mana kelayakan suatu rencana investasi proyek. Studi dan analisis ini difokuskan pada aspek: pasar, pemasaran, teknik, serta keuangan.

INVESTMENT APPRAISAL: Melakukan analisis, kajian dan penilaian terhadap kelayakan suatu rencana investasi proyek. Apakah rencana investasi proyek itu layak terutama ditinjau dari aspek pembiayaan, market ekonomi.

REVALUASI ASSET :Melakukan penilaian ulang terhadap asset perusahaan dikarenakan untuk tujuan memperkuat modal baik untuk rencana Go Public maupun restrukturisasi keuangan perusahaan.

SITE IDENTIFICATION :Mengadakan identifikasi potensi pengembangan suatu lokasi. Sejauh mana potensi pengembangan (development potential) suatu lokasi. Analisis difokuskan pada aspek-aspek: legalitas, fisik, lingkungan, sarana dan prasarana yang mendukung pengembangan suatu lokasi tertentu.

SITE DEVELOPMENT FINDING:Mencari hingga menemukan suatu lokasi pengembangan yang paling sesuai bagi suatu pembangunan yang paling sesuai bagi suatu pembangunan properti yang telah direncanakan oleh pihak klien. Analisis difokuskan pada aspek-aspek: lokasi (location), pasar (market), pemasaran (marketing) dan keuangan (financial).

HIGHEST & BEST USE ANALYSIS:Menghasilkan analisis serta kajian yang mendalam terhadap beberapa alternatip penggunaan dari suatu lokasi pengembangan properti. Pengembangan apakah yang paling sesuai di lokasi tersebut (office, shopping centre, hotel, kondominium, apartment dan industri). Hasil analisis mencakup aspek karakteristik legal, fisik, pasar, pemasaran dan keuangan. Selanjutnya konsultan akan memberikan suatu rekomendasi final atas suatu penggunaan tertinggi dan terbaik dari lokasi tersebut.

MARKET RISK & TIMING ANALYSIS

Menghasilkan analisis dan kajian terhadap resiko-resiko yang mungkin dihadapi dalam suatu rencana investasi proyek tertentu. Apakah suatu keputusan investasi proyek layak secara pasar dan waktu. Analisis ini terutama ditekankan pada kondisi pasar, pemasaran dan situasi persaingan sehingga menemukan waktu yang paling tepat untuk melaksanakan pengembangan suatu proyek tertentu.

MARKETABILITY STUDY & ANALYSIS : Menghasilkan analisis dan studi dengan fokus utama pada suatu lokasi. Kelayakan pasar dan pemasaran suatu proyek ditinjau dari supply dan demand yang ada. Sehingga diperoleh strategi pemasaran yang paling sesuai terutama dilihat dari persaingan yang ada. Bagaimana dengan rancangan strategi marketing mix mencakup harga, kualitas produk, promosi dan distribusi untuk mencapai keberhasilan investasi suatu proyek.

FINANCIAL & INVESTMENT ANALYSIS:Analisis dan kajian terhadap kelayakan pembiayaan suatu investasi proyek. Analisis dan kajian ini diperlukan terutama bila pada suatu proyek terdapat beberapa pihak yang berpartisipasi langsung dalam pembiayaan proyek tersebut. Apakah itu bank, investor, developer dan lembaga lainnya.

MARKETING PROCESS & AUDIT: Melakukan suatu monitoring dan audit terhadap suatu proses pemasaran proyek. Jasa ini sangat bermanfaat bagi developer terutama untuk mengendalikan rencana cashflow perusahaan dari penerimaan penjualan. Dalam hal ini Konsultan akan memantau dan menganalisa sejauh mana reaksi pasar terhadap properti itu setelah dipasarkan. Apakah perlu adanya penyesuaian-penyesuaian yang harus dilakukan agar rencana pemasaran dapat berjalan sesuai rencana.

INVESTMENT & CONSULTANCY:Analisis, kajian dan konsultasi terhadap suatu rencana pengambil alihan proyek tertentu. Konsultan juga akan memberi rekomendasi mengenai potensi pengembangan (jika tanah kosong) proyek, harga dan cara pembayaran yang layak.

INVESTMENT PORTOFOLIO & STRATEGY :Merancang suatu strategi portofolio invetasi proyek bagi perseorangan atas perusahaan yang ingin mengembangkan investasi di semua sektor. Konsultan akan merekomendasi pembelian perusahaan-perusahaan yang prospektif dan memberikan pendapat mengenai waktu yang tepat untuk membeli, menjual, bekerja sama dengan perusahaan lain.

PROJECT MONITORING & CONSULTANCY:Melakukan monitoring terhadap jalannya suatu proyek. Apakah berjalan sesuai rencana. Adakah resiko yang muncul ditengah perjalanan proyek terutama dari segi external dan internal pembiayaan misalnya over run cost perubahan pasar.

VISI & MISI KJPP PANGALOAN

2009-07-09T17:41:00.000-07:00

KJPP PANGALOAN salah satu usaha perorangan yang telah memperoleh Ijin Usaha Penilai dikenal Objektif dan Independen. Kegiatannya di bidang usaha jasa penilaian dan jasa-jasa konsultansi lainnya yang terkait dengan penilaian dalam arti seluas luasnya dengan berlandaskan keahlian dan pengalaman.

KJPP PANGALOAN secara sadar turut serta berkiprah menjadi Patner Dunia Usaha dalam rangka pengembangan pasar, bisnis dan dunia industri itu sendiri menjadi sehat, solid dan stabil di Indonesia melalui riset, jasa penilaian, studi, perencanaan, pengawasan, pemasaran dan pengembangan investasi.

KJPP PANGALOAN hadir untuk menjaga keseimbangan pasar properti sekaligus sebagai konsultan properti independen sehingga tercipta pasar yang wajar, sehat, terkendali dan bertanggungjawab.

Kantor Jasa Penilai Publik KJPP Pangaloan

2009-06-20T20:58:00.000-07:00

Memasuki era globalisasi, kemajuan yang pesat di bidang ekonomi nasional mendorong tumbuhnya permintaan akan jasa penilai dan konsultan dengan kualitas dan kompetensi tertentu di bidangnya. Memenuhi tantangan di atas, Kantor Jasa Penilai Publik KJPP Pangaloan hadir sebagai perusahaan yang berpegalaman pada jasa penilai dan konsultan serta memperlengkapi diri sebaik mungkin.

KJPP PANGALOAN adalah bagian dari solusi atas kegiatan bisnis yang professional. Jaminan tenaga ahlinya yang terpercaya dan beretika, dukungan teknologi informasi serta Data base, sebagai sumber informasi yang menunjang pelayanan jasa, terus menerus dikembangkan sehingga dapat membantu memberikan solusi bagi kegiatan usaha secara optimum. Khususnya melalui jasa-jasa penilaian dan konsultasi untuk berbagai kepentingan.

KJPP PANGALOAN (d/h Usaha Jasa Penilai Pangaloan) didirikan pada Tahun 2007 di Jakarta, menjadi anggota MAPPI dan GAPPI, sesuai Keputusan Menteri Keuangan No. 340/KM.1/2007 dan mengalami perubahan menjadi Keputusan Menteri Keuangan No. 590/KM.1/2009 (mengikuti Peraturan Menkeu No. 125/PMK.01/2008) dengan No Izin Usaha Kantor Jasa Penilai Publik (KJPP ) 3.09.0019.

Pada akhirnya kemitraan antara dunia usaha dengan KJPP PANGALOAN sebagai usaha pelayanan jasa penilai dan konsultansi dapat memberikan kontribusi yang memadai bagi perkembangan dan kemajuan Perekonomian Nasional, langsung maupun tidak langsung

Competency standards for bankers

2009-05-09T07:33:00.000-07:00

The Indonesia Bankers Association (IBI) is formulating the latest competency standards for bankers in the hope of strengthening their skills and capacities to adopt best banking practices - to help equip the sector to deal with future crises. We have processed this draft for a year. This will be our fifth banking competency standard. The certification revolves around general banking practices and will be the fifth competency standard introduced by the grouping.

The previous four banking competency standards are also on wealth management, dealing with treasury, auditor training and risk management - and all of these have been verified and approved by the central bank, Manpower Ministry and the Indonesian Professional Certification Authority (BNSP) for certification.

This convention is to gather information, opinions and ideas about this draft. When this competency standard is ready, banking officers or banking school students can learn about general banking and join the certification test which is held periodically. The draft on general banking contains various stages, from planning the right steps in carrying out tasks to adopting evaluation processes on how the tasks have been carried out.

Bank Indonesia (BI) banking research and regulation official Halim Alamsyah, who also attended the forum, said that BI was in full support of the draft on general banking, saying this draft was important to improve human resources in the banking sector.

We need more improvements in the banking sector since we were hit by the crisis about ten years ago. The certification would bring many benefits for local bankers, in particular given the influx of foreign bankers. "In the future, every banker has to pass this general banking competency standard, including foreign ones.

And things could only get better now that IBI, in partnership with the central bank and other relevant institutions, would continue to pursue additional certification requirement for bankers. Now a banker who works for a bank has to equip himself or herself with this competency certification. And it will prove that they are a good and professional banker. After the standardization of general banking requirements, IBI will also standardize requirements on other topics, including financial services as well as credit and management.
Source: THE JAKARTA POST , JAKARTA | Fri, 05/08/2009 1:21 PM | Business

I Think the-Articles related to property assessment/valuation and management report or control valuation can be viewed at:
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Situ Gintung search drags on as death toll reaches 91

2009-03-29T02:10:00.000-07:00

In the aftermath of the deadly collapse of the Situ Gintung sluice gate and embankment in Cireundeu, Tangerang, a joint search and rescue team scoured the area devastated by the dam burst on Saturday, recovering more bodies and bringing the death toll to 91.

Coordinator of the police post at STIE Ahmad Dahlan, Comr. Dahlan said that the teams had found 33 bodies as of Saturday evening.

Dahlan, however, said that the team found it difficult to identify the bodies recovered from the thick mud and building rubble.

“Many victims are not registered by our neighborhood unit because they were university students who rented rooms in the neighborhood,” Bejo, an official of the severely-damaged neighborhood unit (RT) 04, said.

The police said they were still searching for 73 people reportedly missing from the 15-minute disaster.

More than 1,000 search and rescue team members would keep searching for victims every day from 8 a.m. to 5 p.m. for a week.

“Then, we will use backhoes and bulldozers to clean up the rubble,” Tangerang military commander Lt. Col. Joni Abdi said, as quoted by Vivanews.com.

The dam burst, triggered by torrential rains on Friday evening, had flatted 319 homes, schools and a university campus. More than 500 residents became homeless and were staying at temporary shelters erected at several locations around the disaster area.

“So far, we’ve got enough food. But, we don’t have clothes to change into or clean water to take a shower,” said Sarminah, a resident of RT 01, who has been residing in the area for eight years.

But, another victim, Supriyati, a mother of two, said what she wants most is a new house.
“What we are thinking right now is about our house. The walls are all crushed although my house still has the pillars,” she said.

Most residents whose homes were swamped with water during the flash flood were seen cleaning up debris and mud from their homes on Saturday.

“We have decided to move to a safer location. For the time being, we will rent a house ,” said children’s rights activist Seto Mulyadi.

The flash flood, called by residents a ‘mini-tsunami’, had swept through Seto’s house and damaged five cars and one motorcycle, along with important documents.

Saturday’s massive clean-up and search, however, was slowed by an influx of unwanted visitors as thousands of people who came to see the area.

“We had to ask the people that came for ID. We didn’t want any thieves coming to loot valuables from abandoned houses,” said Denny, one of the locals who asked every visitor to show their ID.

“We have seen the disaster on TV, but we want to see it directly with our own eyes,” Tajudin, a resident of Palmerah, West Jakarta, said. Tajudin and some of his neighbors came to the site on motorcycles and said they also wanted to see the rescue team searching for victims.

An official with the Public Affairs Ministry, Widagdo, said that the ministry would not immediately rebuild the collapsed embankment.

“We will instead make a temporary 2-kilometer canal to let the Situ Gintung lake water flow into the Pesanggrahan River below, to ease the pressure on the lake and prevent any further collapses,” Widagdo said. Separately, Golkar Party chairman Jusuf Kalla handed down some Rp 1 billion (US$60,846) in donations for the victims through Banten Governor Ratu Atut Chosiyah at the party’s campaign in Jakarta.Source: Multa Fidrus and Irawaty Wardany , THE JAKARTA POST , TANGERANG | Sun, 03/29/2009 11:20 AM | Headlines

Quality Control in Valuation assignment

2009-02-25T07:22:00.001-08:00

Quality Control in Valuation assignment

Business Services Quality Control between assessors Other:
• Guidelines Client Acceptance and Rejection
• Quality assurance policies and Ethics
• Risk Management Guidelines
• Quality control of the assignment Valuer
• Guidelines assessors and the independence of assessors Business Services
• Valuation Procedure
• Quality
• Independence Valuer

Govt to merge public mining companies by third quarter 2009

2009-02-16T05:35:00.000-08:00

The government has vowed to establish a holding company of state mining firms before the Susilo Bambang Yudhoyono administration ends its term on Oct. 20.

"The holding company will be established this year, it's just a matter of paperwork," said deputy state minister for state-owned enterprises Sahala Rajagukguk in Jakarta, as quoted by Antara news agency Sunday.

Sahala added the holding company, which would be named Indonesia Resources Company (IRC), would be fully up and running at the beginning of the third quarter of 2009, before the current administration ends its tenure.

The holding company, he said, would manage gold producer PT Aneka Tambang, tin producer PT Timah and coal producer PT Tambang\ Batubara Bukit Asam, plus manage minority ownership in gold\ producer PT Freeport and aluminum producer PT Indonesia Asahan Aluminium.

The merging of the three companies, he said, was relatively easy to do since all three were already governed using international best practices, which the companies adopted when they first went public.

The merger of the three publicly listed companies is expected to create a global player in mining with a total market capitalization of US$10 billion.

Source: The Jakarta Post | Sun, 02/15/2009 6:20 PM | Business

Bumi deals 'material', need approval

2009-02-11T08:15:00.000-08:00

Lawmakers called off Tuesday a scheduled hearing on PT Bumi Resources’ recent acquisitions, despite an official finding that the deals required approval from shareholders.

In January, the publicly listed coal giant reached agreements to acquire three local mining companies — Dharma Henwa, Fajar Bumi Sakti and Pendopo Energy — for Rp 6.18 trillion (US$525.3 million).

The Capital Market and Financial Institution Supervisory Agency (Bapepam-LK) has started an investigation into the transactions, as they might undermine the interest of minority shareholders, while Bumi also carries significant weight in the stock market.

The focus of the investigation will be on addressing investor concerns that they might be "overvalued and involved affiliate parties".

Against this backdrop, a hearing with the House of Representatives Commission XI on financial affairs had been highly anticipated to shed some light on the issue.

But on Tuesday, just as Bapepam was about to deliver a written presentation on Bumi's case, stating explicitly that Bumi's three acquisition deals required shareholder approval, legislators decided not to proceed with the scheduled hearing.

“We should focus on more important cases, ones that are related with the interest of a lot of people,” said Olly Dondokambey of Indonesian Democratic Party of Struggle (PDI-P), who presided over the meeting.

No other official statements were given for the abrupt cancelation, but two commission members, speaking on condition of anonymity, told The Jakarta Post the decision was made at the request of members of the Golkar faction, the most influential political machine, and the one that holds the most seats at the House.

Bumi is the most prized unit of local investment holding PT Bakrie and Brothers, which is controlled by the family of Aburizal Bakrie, the coordinating minister for social welfare and a longtime key figure in the Golkar Party.

“Bapepam's findings may disrupt a loan settlement process made by the group and will disturb the ongoing acquisition process made by Bumi,” the sources said.

However, another commission member, Rizal Djalil, denied the Golkar faction's involvement in the hearing cancelation.

“We just don't have much time; we will discuss the Bumi case at the next meeting,” he said.
On its prepared presentation, Bapepam wrote that it had categorized Bumi's acquisitions as material transactions, since the total value of the deals was more than 10 percent of company’s revenue and more than 20 percent of its equity in 2007.

Bapepam said Bumi’s revenue and equity in 2007 stood at Rp 23.03 trillion and Rp 12.4 trillion, respectively.

Under existing regulations, any acquisition deal valued at more than 10 percent of a company’s revenue or 20 percent of its equity is considered a material transaction, which requires prior Bapepam clearance and also approval from shareholders.

Bumi senior vice president for investor relations, Dileep Srivastava, rejected suggestions that the deals lacked transparency.

He said the company would continue to follow all regulations and all due necessary processes required as it would wait for formal advice and further details.

Bumi agreed to pay Rp 2.41 trillion for a 44 percent stake in mining contractor Dharma, which, according to Bloomberg, was more than five times the stake’s market value at the time.
It has also agreed to buy a 77 percent stake in Fajar for Rp 2.48 trillion, and 84 percent of Pendopo for Rp 1.3 trillion.

In addition to the high prices, Bapepam has launched the investigation to address concerns that the transactions involved affiliated parties.

Pendopo is 90 percent owned by PT Bakrie Capital Indonesia, while the Fajar Bumi president director is a former analyst at Bumi and its coal-producing subsidiaries.

Source: Ika Krismantari , THE JAKARTA POST , JAKARTA | Wed, 02/11/2009 8:49 AM | Headlines

Performing a Simple Competitive Analysis

2009-01-28T14:48:00.000-08:00

by: Mark S. Levit
Marketing, in its purest form, is based on a thorough understanding of the arena in which your brand competes. That understanding enables you, as a marketer, to successfully promote and sell.

Successful marketers understand their markets, competitors and customer wants and needs. That understanding gives those marketers an opportunity to be competitive.

Identifying and analyzing your direct competition is an important first step prior to making a decision about your marketing strategy. It’s vital to the success of a brand because it reduces risk, time required, resources and expenses.

Picture your competition as a series of concentric circles, like a target with a bulls-eye in the middle. The bulls-eye represents your direct competitors and moving outward from the center the competition grows less direct.

Bull’s eye, center of target—the specific businesses in your marketing category that offer products interchangeable with your brand in the customer's view. For example, if you market a regional brand, you may compete against the other regional brands within a 5-state radius.

Second ring—competitors offering similar products in a different category or who have achieved less significant distribution. Using the example of a regional brand, a product that can be substituted for yours is also your competitor, as is a major national brand. None of these competitors provides exactly the same product as you, but they may be winning lucrative portions of your business.

Third ring—competitors who compete for "same-purpose" dollars. To the degree that your regional brand, perhaps a beer, is a refreshing product, third-level competitors might be companies that provide other types of refreshment; competitors might be marketers of wine, wine coolers or other alcoholic specialty beverages.

Carefully consider, from the customer's point of view, all the alternatives there are to buying your brand. Knowing that, you can assure your brand provides real or perceived advantages over your competitors, beginning with those who market brands that most directly compete with yours. In fact, you can even borrow tactics from second- or third-level competitors to compete more effectively against your first-tier competitors!

It's to your advantage to know as much as you can about the details of your competitors’ businesses. Study their advertising, promotions and brochures. Analyze their pricing strategies and distribution methods. Talk to their channel partners and end users to determine what your competitors are doing well that you can imitate and what they do poorly upon which you can capitalize.

Secondary data, as well as information from your sales force or other contacts including your suppliers and customers, can provide rich information about competitors' strengths and weaknesses. Basic information every marketer should know about his or her competition includes:

Competitor's market share, compared to yours.

How customers and prospects perceive or judge your brand, as well as your competitors'.

Your competitors' financial strength, which affects their ability to invest in advertising, promotions, and abilities to invest in equipment among other things.

Each competitor's capabilities and speed of innovation for development of new products.

There may be other facts you need, depending on the type of product you offer. For example, if you're in manufacturing, you'll want to know how quickly your competitors can fill a typical order, their return policies and what they charge for shipping and handling, etc.

Once you identify your most direct competition and have a firm grasp on your second- and third-tier competitors, project which actions they’re likely to take in the next year or so. Forecasts of competitors' future activities depend on your knowing and understanding their objectives, strengths in the marketplace and resources. Key intelligence for your brand's success:

Annual forecast of sales, spending and profit, promotion and advertising strategies.

Introduction, support rollout and success of new products.

Market segment, product category and sub-category trends.

Direction for future growth.

Gathering competitive intelligence can make a difference between realizing your company's annual plan or losing business that may never be won back.

About The Author

Mark Levit is managing partner of Partners & Levit Advertising and a professor of marketing at New York University. For more information visit www.partnerslevit.com or call 212-696-1200.

There is no other way, you need to advertise

2009-01-12T04:11:00.000-08:00

Who can deny this saying kontempoter? Indeed, indeed not easy to make a compromise between the ideals with the reality of life, coordinate lifelong identification with the daily challenges in business. Sometimes business is rotten.

Namin, Joe vitale, the author of the book "the seven lost secrets of success" (2007) reveal that the history of Bruce Barton a Messiah who make a business out of the United States inspiration Depression Era and CEO to help the United States through a recession. The first view, is the power of big business for a positive change! Business teacher is extraordinary! Business is the perfect teacher! Create a business risk you are taking, emotional control, a difficult person, and learn the balance. Business show your fear and challenge you to address them. Show your business dreams and challenges you to achieved. Even business will save the world. Barton believes that the responsible action in the business can help us create a world where everyone has the opportunity will be peace, happiness, progress and prosperity. Second, the strength of the education in the modern business life is ad! "Prescription" in the new Barton really evident when the U.S. Great Depression in the 1930's. While most companies stop advertising there, a small part of the continued advertising because the advice or inspired by writings Barton-time such as this step does not appear reasonable because clearly - are clear that the crisis was still exist to this day. So, there is no other way, you have to advertise, he said.

The question is, how the ads? There are two Barton advice that we feel worthy of ethics in advertising. First, believe that "the public have a sixth sense which is able to feel the insincerity, and we're playing the fire while trying to make other people believe in the things that we do not believe it. However, we will reap what we plant "(Barton 1925). Second, believe that "money has a habit of pursuing avoid them too hard, and near to the people who do not understand that" (Barton 1928). Clearly string of words is not straightforward. There is a secret knowledge there. Knowledge, bud real, legal, "who sow seeds, he reap" and also "the law of attraction"

Valuation Machinery & Equipment for Valuation Guide Application

2008-10-23T07:10:00.000-07:00

Valuation Guide Application of Indonesia 3
(PPPI 3) Valuation Machinery & Equipment

Introduction: Machinery and equipment generally categorized as tangible property assets. Valuation Requirements For Financial Reporting included in the PPI 1. Guide is Applying this additional information to assist in the application of the Standard Assessment of Indonesia for the assets in the form of machinery and equipment.

Asset forms of machinery and equipment have special characteristics that vary with the real properties in general, with such an assessment approach that is applied and to be report any different. Machinery and equipment generally can be moved or relocated, and generally experience a greater contraction than the contraction in real property. Machinery and equipment that can have different values, depending on whether the machinery and equipment is assessed as part of a unit or units operating as a unit for the individual are exchanged, in-place (in-situ) or moved (ex-situ).

Scope
Application of this Guide focuses on the application of the approaches, principles and basic assessment listed in the Standard for the assessment of machinery and equipment. Some Guide Application of the following is also related to the assessment of Machinery and Equipment:

Valuation No tangible assets
Personal Property Assessment
Valuation Business
Cost Approach To Financial Reporting - (DRC)

Applying these guidelines apply to the assessment of machinery and equipment in the private sector and public sector.

Definition : Machinery and Equipment. Tangible assets other than "Realty", where; owned assets to be used in a sustainable production, including building a special machine (the machines individuals or group of machines, equipment trade, and development / increase by the tenant), and categories of assets the other kind.

Tangible assets, where; owned entity to be used in the production or provision of goods or services, for hire to other parties, or for administrative purpose and are expected to be used for more than 1 period.

Machinery and Equipment category are: factory (Plant), which joined the assets / inherent integral with other assets, and can include special buildings, machinery and equipment; Machine (Machinery) machines individual or group of machines. The engine is a device used to a certain process in connection with the operation of a company or business; Equipment (Equipment) other assets that are used to help the company or business operation.

Market value. Estimation of money on the date of assessment, which can be obtained from the sale and purchase transaction or the results of a property exchange, between the interested buyers with sellers to buy those interested in selling, in a transaction free of ties, the marketing is done feasible, in which the two parties each act on the basis of the understanding that the expense of prudence and without coercion.

Value in Use (Value in Use). The value of a property owned by the use of certain specific to a particular user and therefore not related to market value. Value in the use of this value is given by the property to certain business entities where the property is part of the agency business without considering the highest and best use of the property or the amount of money that can be obtained on the sale.

Market value for the Use of Existing (Market Value for the existing Use). Market value of assets based on a continuation of the existing, with the assumption that these assets can be sold on the open market for use of that time, but in accordance with the definition of market value regardless of whether the use of the existing describes the highest and best use of these assets .

Liquidation value for the use of Return (Place in Liquidation Value in Use):
Estimated amount of money that will be calculated can be obtained from a property sale and purchase transactions / facilities to stop, in a limited time when sellers are forced to sell and vice versa for the buyer is not forced to buy, with the assumption that all property / facilities will be sold intact to be returned in accordance with their use.
Values Development Restore (Reinstatement Value). The cost needed to replace, repair or rebuild property to the condition that substantially the same, but not better or more extensive from the new conditions.

Value Insurance (Insurable Value). Value of property, as stipulated by the conditions stated in the contract or the insurance policy and in the definition of clear and detailed.
Indonesia

Relations with the Accounting Standards : In the International Financial Reporting Standards (IFRS), Property, Machinery and Equipment can be included in the financial report as the company reduced the cost of depreciation, reduced the decline in value (impairment) or as a fair value per revaluation reduced depreciation, reduced the decline in value. Reasonable Value of Machinery and Equipment in Market Value is generally determined by the assessors (IAS 16 and PSAK 16). Asset form of machinery and equipment, along with other fixed assets, is set in IFRS, IAS 2 - Inventories, IAS 17 - Leases, IAS 36 - Impairment of Assets, IFRS 3 - Business combination, and IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations.
In the PPI 1 Valuation To Financial Reporting described the assessment and reporting of assessments that are required according to IFRS rules or PSAK related to the matters described above.
Approach to the assessment and assumptions that can be used for an assessment of machinery and equipment for the purpose of financial reporting can vary with the assessment for other purposes. Differences should be declared if the values for a different destination reported. The assumption that the assessment may be different in accordance with the IFRS, it is important for assessors to be familiar with the basic requirements of relevant standards, and discuss it with the assumption before the client.

Implementation Guidelines : Machinery and Equipment assessment can be made using one or more of the following approaches: Approach Market Data, cost approach, income approach
For the purpose of various assessments, including to meet IFRS, the basic assessment that is most often used Market Value. However, the market value of a set that the exchange / sale and purchase transactions is assumed to take place in a transaction free of ties (arm's-length transaction) between the seller and buyers who are interested and have an adequate understanding, regardless of the reason for the sale or other specific conditions that can be affect the assessment process.
In the assessment of machinery and equipment, assessors must be raised and that additional assumptions when needed, with not ignore the characteristics of assets and the purpose of the assessment.
These assumptions can include the condition of business machinery and equipment which are currently used, or related components separate / individual, which joined with other assets.
Examples of assumptions that are suitable for different conditions, or to a different destination can include: Machinery and equipment assessed as one unit, in place (in-situ/in place) and part of the business of running; machinery and equipment in place votes (in -situ/in place) but with the assumption that the business terminated; or

Machinery and equipment assessed as a separate component to be moved from current location. For public sector assets, the assumption is equivalent to running a business that is in the public sector asset that can continue to be used as facilities / services of adequate public. Assumptions mentioned above have not covered all matters that may be needed in the assessment. Machinery and equipment generally can be moved and have different characteristics, the application of Market Value require the assumption that according to clarify the status and condition of assets offered in the market. Assumptions that should be taken discussed with the assignor and be included in the assessment report.

Often required to make the assumption that more than one, for example, to describe the impact from the termination of an operating business in the Market Value Machinery and Equipment, where the termination is uncertain.

In the assessment of machinery and equipment should be considered approach to estimation Market Value and determine the most appropriate approach to use. Market Data approach produces a value estimate, through the comparison process transactions Machinery and Equipment of comparable, from the previously set price / offer or the actual selling price / transaction. Cost estimation approach with the cost of Machinery and Equipment the other is a replica or substitution of machinery and equipment and have assessed the usefulness and quality comparable. For machinery and equipment used, the cost estimate, taking into account depreciation of the results of the analysis in accordance with the predominance in the market or in assessment practices.

Income approach to consider the income and costs associated with the Machinery and Equipment and estimation assessed value through the process of capitalization. The cost approach has two possible implementation, the first that can be used in the estimation of market value and the second estimate, the value addition to market value. The cost approach is applied to the estimation of market value, construction costs and depreciation should be determined by the results of the analysis of the estimated construction cost and depreciation in accordance with the predominance in the market or in assessment practices. Reproduction of the cost / replacement, is a New cost estimates for reproductive / replacement of a new property is assessed, based on market prices on the local assessment. Reproduction of the cost / replacement, New can be calculated by considering the costs spent for the procurement of a property includes the cost of planning and supervision, the unit cost of procurement or materials, the cost of the foundation, the cost of construction or installation, including all expenses associated with the standard of transportation, insurance, duties, taxes, interest and costs during the construction period, but not including the cost of delays due to time and overtime costs. Depreciation for machinery and equipment that have been used include the depreciation of physical, functional obsolescence / technical and economic obsolescence, if any. The new cost estimates are not likely to exceed the price paid for the property may be assessed, can involve estimation for the depreciation of machinery and equipment used and / or have functional obsolescence / technical.

The main criteria for the assessment of machinery and equipment is usefulness; usefulness machinery and equipment is usually measured by production capacity, which is a function of quantity and quality of production that will be generated from the machinery and equipment.
External factors such as economic, environmental, social and political, can cause a decline in the performance of the assets for a period that can not be determined. Uncertainty will cause changes in functionality, both in terms of capacity or efficiency. In such situations need to evaluate the hope the market will ever / end this situation.
Market Value estimation engine & equipment can be determined with estimation depreciation which includes depreciation of physical, functional obsolescence / technical and economic obsolescence, if any.
The cost approach is applied to estimate the value addition in the market value of the property special, can be scorer replacement cost method DRC.
Basic assessment of market value, other than that used in the form of assets Machinery and Equipment is in the use of the Value (Value in Use), Market Value for the Use of Existing (Market Value for the existing Use), for the use of the Liquidation Value Back (In Liquidation Value Place in Use), Values Development Restore (Reinstatement Value) and Value Insurance (Insurable Value). (See SPI 2)

Other factors that can affect the market value of machinery and equipment, among others; cost installation and operation of preparation (commissioning) Machinery and Equipment when considered in-situ; When the votes for the move, need to be calculated the cost of demolition. For special interests, can be scorer asked to calculate the cost of removal, the possibility of re-installation costs elsewhere, the cost of insurance and the parties which will bear these costs. In some cases, these costs amounted big scorer therefore need to get approval from the assignor on the assumption that the cost of the components. Factors such as the limited sources of raw materials, which limited the age of the building or the use of land and buildings that are limited from a factory, and government restrictions or environmental impact can have a big influence on the value of machinery and equipment. These factors should be considered by the assessors and assumptions that needed to be made. Part of the machinery and equipment used for production can be classified as a special property, due to the uniqueness of that comes from the special nature and design, configuration or other things, and rarely sold in the market, except as part of a unit or units operating activities of business / agency business where the property is a part of. For part of the machinery and equipment that are commonly used in industry or who have a distinctive function, can be classified as property, although no specific stand on its own.
Machinery and equipment that can stand on its own increase / decrease in value as a functional coupled with economic or other assets, or may have additional value or value because of the attraction Special to buyers with special interests.
Some machinery and equipment is a supply of equipment or system of a building that will be affected by any exchange of ownership of the real estate. For example, is the installation of electricity, gas installation, heating, cooling or ventilation, equipment such as elevators.

Although the value of the components are generally reflected in the value of real estate ownership, but for a specific purpose, such as the depreciation in accounting, can only components are assessed separately. In this case, the assessors should provide an explanation that the assessment and treatment separately from the components will affect the value of real estate ownership.
When involved in other assessors to conduct assessments on the form of real estate assets, machinery and equipment in the same location, it needs to be done to avoid the Coordination of the overlooked or considered a double.

No tangible assets are outside the definition of machinery and equipment. However, no tangible assets, can affect the value of machinery and equipment; as an example of the value of the mold (and patterns DIES) often can not be separated by intellectual property rights.
In this case, the assessors need to define what the appropriate assumptions to be used, relating to the availability of tangible assets, not before making an assessment.
Software operations, technical data, records and production is a patent example of the tangible assets that can not affect the value of machinery and equipment, depending on whether the assets are not included in the sale and purchase transactions.
A component of Machinery and Equipment may be included in a financing agreement, such as rental finance (finance lease). In this case, the assets can not be sold without first paid off all obligations to the lender or our rented in accordance with agreements made. Total liabilities can be greater / less than the value of the components without bond.

Machinery and equipment components that are bound to rent in the financial (finance lease) must be separate from the identification of other assets that are not bound by the agreement, and the value reported separately, as long as the assignor to provide information on machinery and equipment rental, which is tied in finance.
Components of Machine Tools and bound in rent
operations (operating lease) or a property owned by third parties should be issued in the assessment because the benefits of ownership can not be moved, along the assignor to provide information on machinery and equipment, which tied in the operational or rent a property owned by third parties.
In accordance with the SPI 3 Reporting Assessment, an assessment machinery and equipment should be clearly stated goal of the assessment, the date of assessment, the basic assessment, definition, and assumptions or restrictions that apply. Object assessment of machinery and equipment include the name of machinery / equipment, brand, type / model, capacity, specifications of other important, the external factors include, among other conditions utilities, availability of raw materials, changes in economic conditions / industry, laws and regulations that apply, and the social environment, if any. Market value does not reflect a particular method of sales, for example, through private treaty, tender, auction, etc.. Conceptual framework in the SPI 1 (Market Value Basis For valuation) explains that the market value of a sale can be done in the marketing feasible. In the implicit definition implied that the sale of these methods can yield the highest price of an asset or group of assets in a particular condition. Vendors who are interested in selling and have a good understanding will not choose a method of sales that do not generate the highest price.

However, when buying and selling transactions take place under conditions that do not use the optimal method of sale, then the results are not expected market value, unless the limitations faced by the seller is happening on all sales due to market conditions at that time. A limitation, especially for certain assets and the seller, because of a requirement that must be sold in accordance with an agreement, resulting in a condition that forced sales.
Machinery and equipment assets more often to be sold on the force of real estate. For example, assets, machinery and equipment sometimes must be sold in a limited time so it can not meet the time period of adequate marketing, as the owner of the assets must be clear or land and buildings which they live. If the condition is estimated to have occurred or will occur, to assess the need to provide advice on the price that can be anticipated, or that can be accepted, although this is set before the assessors need to know the actual conditions required for the seller, and understand the consequences for the seller if not successfully sell assets in the short term time.
For example, assets may be associated with a fine or penalty covenants. Might be considered an alternative to other sales, for example, how the cost and move to location other assets for sale.
Without adequate knowledge or conditions that can be anticipated, assessors can not give a precise opinion that the results of the transaction do not meet market value. Therefore assumptions about the transaction in the event of a forced sale conditions should be carefully considered and clearly defined.

This content can be change, please comment:

ACCOUNTING FOR THE MINING INDUSTRY at indonesia

2008-10-17T06:31:00.000-07:00

STATEMENT OF SFAS No.
FINANCIAL ACCOUNTING STANDARD
33
INDONESIAN INSTITUTE OF ACCOUNTANTS
ACCOUNTING FOR THE MINING INDUSTRY
Source: http://www.rsm.aajassociates.com

INTRODUCTION
Characteristics of Accounting for the General Mining Industry
01 There are four main activities in the general mining industry covering:
(a) exploration;
(b) development and construction;
(c) production; and
(d) processing.
Enterprises in the general mining industry can be formed as integrated entities undertaking exploration, development and construction, production, and processing, or as independently segregated entities.
02 The nature and characteristics of the general mining industry are different from other industries. The differences are as follows:
(a) the exploration of mineral resources is an activity carrying a high degree of uncertainty. In spite of careful preparations, coupled with high costs, there is no assurance that the activity will result in the discovery of mineral reserves that are commercially feasible to be mined;
(b) mineral resources are by nature non-renewable. To conduct a mining activity, from exploration phase until processing phase, requires relatively high investment costs, intensive capital over a long period, significant risks and advanced technology, up to the point where professional management is necessary;
(c) in general, mining operations are located in isolated areas and their activities cause damage to and/or pollute the environment. Hence, mining companies are responsible for fulfilling the statutory environmental regulations besides having a clear post-mining concept; and
(d) the Indonesian Government does not issue mining concessions because according to statutes, all mineral resources in Indonesia belong to the Indonesian people and are to be used to increase the prosperity of the Indonesian people. In order to operate in the mining industry, the Indonesian Government sets a regulation which authorizes entities to do so.
03 In the mining industry, there are possibilities for joint efforts based on Contract of Work and Contract of Cooperation, either in terms of capital or joint operations.
04 As a result of the nature and characteristics of the mining industry, some specialized accounting practices for the mining industry differ from the accounting practices for other industries, especially in accounting for exploration costs, development and construction costs, production costs, and environmental management costs.
SCOPE
05 This Statement was prepared based on the nature and characteristics of the mining industry in Indonesia and to be guided by the basic financial accounting concepts covered by the Financial Accounting Standards and statutory regulations.
06 Similar to other Financial Accounting Standards, this Statement should be applied in the presentation of financial statements for external users by all companies in the mining industry, including contractors under Contract of Work or Contract of Cooperation in the field of mining. With this Statement, both the preparer as well as the user of financial statements is required to follow the same accounting standard. If the accounting treatment is general in nature, then it should be in accordance with this Statement.
07 For purposes of this Statement, general mining operations are segregated into four phases of activity:
(a) exploration (including evaluation);
(b) development and construction;
(c) production; and
(d) environmental management.
EXPLORATION
Definitions
08 The terms used in this Statement are defined as follows:
Exploration is the effort expended in the search for, discovery and evaluation of proven reserves in a specific mining area during a specific time period in accordance with statutory regulations.
Proven reserves represent estimates of mineral reserves in an Area of Interest which technically, as well as economically, can justify the possibility of production in the future based on the price of the mineral resource at the date of estimation and its mining costs. Area of Interest represents a geological area which is expected to have the potential to yield mineral reserves or has been proven to yield mineral reserves.
09 A mining company may have more than one Area of Interest, and a certain Area of Interest may have more than one phase of operation at the same time.
10 Each Area of Interest should be treated separately for purposes of determining whether the costs incurred during exploration and development can be capitalized or expensed in the current period.
Description of Activities
11 General Survey
A general survey is a general geological or geophysical survey conducted on land, on sea and/or from the air for the purpose of drawing general geological maps or verifying the existence of mineral resources.
12 Permission and Administrative
Permission and administrative represents activities performed in managing the permission to conduct exploration activities in a specific area, including the managing of the Mining Authority Right (Hak Kuasa Pertambangan), Contract of Cooperation, Contract of Work, Land authority and administrative of exploration activities.
13 Geology and Geophysical
Geological activities consist of analyzing aerial photographs and the geological mapping of land surfaces with the purpose of mapping the spread of minerals. Geophysics is one form of exploration technology utilizing the physical characteristics of rock surveyed for purposes of extracting data from below the earth’s surface.
14 Explorational Drilling
Drilling is used to obtain detailed data on the deposits below the earth’s surface. Based on laboratory examination of the drilling samples, the type and content of the deposit can be determined. The results from several drilling samples can be correlated for the same type of rock and the amount of mineral reserves can also calculated.
15 Evaluation
Evaluation is the process of determining the technical feasibility and commercial viability of a particular mineral resource. Activities during this phase consist of determining the volume and grade of the deposit, analyzing the impact on the environment, permission requirements, mining methods, production process, transportation surveys, infrastructure requirements, budgetary requirements, as well as the market value of the reserve and production plans.
Types of Costs

16 The primary exploration costs, either directly or indirectly related to the exploration activities are as follows:
(a) General Survey
Costs incurred during the general survey include:
(i) literature study costs;
(ii) costs to obtain satellite data and aerial photographs;
(iii) geological mapping costs;
(iv) sampling costs; and
(v) costs for analyzing surface samples.
(b) Permission and Administrative
Costs incurred during permission and administrative include:
(i) costs for acquiring Mining Authority;
(ii) costs for acquiring Contract of Cooperation;
(iii) costs for acquiring Contract of Work;
(iv) costs for excavation of land; and
(v) exploration administrative costs.
(c) Geology and Geophysical
Costs incurred during geology and geophysical include:
(i) Side Looking Air Radar (SLAR) costs;
(ii) field geological costs;
(iii) chemistry geological costs, including analysis of laboratory tests;
(iv) gravitational examination costs;
(v) magnetic examination costs; and
(vi) seismic examination costs.
(d) Exploratory Drilling
Costs incurred during exploratory drilling include:
(i) area preparation costs, including cost of constructing the entrance road to the
drilling location;
(ii) drilling costs, including drilling equipment;
(iii) mobilization and demobilization costs;
(iv) testing and finishing costs; and
(v) logistic costs during drilling activities.
(e) Evaluation
Costs incurred during evaluation activities.
Accounting Treatment
17 Costs incurred in connection with exploration and evaluation activities in an Area of Interest should be expensed in the current period, except when one of the following conditions is met, then the costs can be deferred:
(a) permission to conduct exploration in the Area of Interest is still valid and exploration activities have not been completed at the balance sheet date, as well as significant exploration activities in the Area of Interest are still in progress, which up to this point no determination can be made as to whether the exploration will result in the discovery of proven reserves; or
(b) permission to conduct mining activities in the Area of Interest is still valid and it can be proven that the exploration costs incurred will be recovered through the production of Proven Reserves or through transferring the mining rights to another party.
18 Depreciation costs on fixed assets that support exploration activities are allocated as a part of exploration costs.
19 If a general survey is not related specifically to a particular exploration program, the costs incurred for that general survey should be expensed in the current period.
20 Interest costs incurred as a result of financing exploration activities are deferred (as long as the exploration costs can also be deferred) in accordance with Statement of Financial Accounting Standard No. 26, Accounting for Interest During Construction Period.
21 General and administrative costs directly related to exploration activities are also deferred as a part of Deferred Exploration Costs.
22 Other income obtained from exploration activities is deducted from Deferred Exploration Costs.
23 For Amortization for Deferred Exploration Costs see paragraph 31(e).
24 The Present Value of Deferred Exploration Costs should be estimated and reported as stated in paragraph 50.
Presentation of Financial Statements
25 The total amount of exploration costs expensed in the current period (excluding the amortization on the Deferred Exploration Costs) is presented separately in the income statement as Exploration Expenses.
26 The deferred costs related to exploration activities are presented as Deferred Exploration Costs.
Disclosure
27 The following items should be disclosed in the notes to the financial statements:
(a) accounting policy in connection with the basis for:
(i) Deferred Exploration Costs for the exploration activities still in progress with an explanation on the duration of the contract for the related Area of Interest;
(ii) Deferred Exploration Costs for an exploration activity which has discovered Proven Reserves with an explanation that amortization will be recorded when production commences.
(b) The Deferred Exploration Costs for exploration activities still in progress and the Deferred Exploration Costs for exploration activities that have discovered Proven Reserves should be presented separately;
(c) If there is more than one Area of Interest, Deferred Exploration Costs for each Area of Interest should be disclosed; and
(d) The total amount of exploration costs expensed in the current period and the reason for expensing.

DEVELOPMENT AND CONSTRUCTION
Definitions
28 The terms used in this Statement are defined as follows:
Development includes all activities conducted in the preparation of Proven Reserves until commercial production.
Construction is building facilities and infrastructure to conduct and support production activities.
Description of Activities
29 The development and construction phase consists of administrative and technical activities. Administrative activities represent activities performed in managing the permission to mine and to support the implementation of development and construction activities. Technical activities include planning activities and stripping activities to gain access to the mineral reserves as part of the preparation for production activities.
Types of Costs
30 The primary types of development and construction costs, either directly or indirectly related to development and construction activities are as follows:
(a) Development Costs
Costs incurred during development activities include:
(i) administrative costs:
- costs of managing permission and the Mining Authority
- land excavation costs;
(ii) land clearing costs; and
(iii) cost of opening the mine, including stripping the land surface before production.
(b) Construction Costs
Costs incurred during construction activities include:
(i) infrastructure establishment costs;
(ii) building establishment costs; and
(iii) machinery and equipment establishment costs.

Accounting Treatment
31 Development costs consist of:
(a) costs incurred in connection with development activities in a certain Area of Interest, either directly or indirectly, are deferred as Deferred Development Costs;
(b) depreciation costs on fixed assets used in conducting development activities are deferred as a part of Deferred Development Costs;
(c) general and administrative costs which are directly related to development activities are deferred as a part of Deferred Development Costs. General and administrative costs which are not directly related to development activities should be treated as expenses in the current period;
(d) when production in an Area of Interest commences, Accumulated Deferred Development Costs and Accumulated Deferred Exploration Costs for the same Area of Interest are totaled, and the total amount of these costs is amortized. The amortized cost is expensed as part of production cost;
(e) amortization is calculated based on the unit-of-production method. Under certain circumstances, the amortization is calculated based on the estimated useful economic life of the Area of Interest if it is considered to result in more accurate financial information. The basis for calculating of amortization should be applied consistently. If the unit-of-production method is used, the amortization rate each year should be based on the reasonable reserves which could be produced until the end of the exploitation period of that Area of Interest. If the amortization is based on the passage of time, then the estimated economic useful life should not be longer than the exploitation period. The exploitation period is based on the permission to mine.
(f) If the production in an Area of Interest is delayed after development activities are completed, then at the end of each accounting period during the delay, the Accumulated Deferred Development Costs and Deferred Exploration Costs should be evaluated as to whether these costs can be recovered from the estimated production value. If it is evident that the estimated production value is lower than the deferred costs, the difference should be expensed in the current period. The methods and factors used in performing the evaluation are stated in paragraph 50.
32 Construction Costs
All costs incurred in connection with construction and infrastructure work are capitalized as fixed assets and depreciated based on the economic useful life of the assets. The point in time when depreciation commences and is charged to expense can be determined as follows:
(a) For fixed assets used directly in production process, depreciation is calculated when commercial production commences and the depreciation cost is expensed as a part of production cost.
(b) For fixed assets not used directly in the production process, depreciation commences when construction of the fixed assets is completed and the depreciation cost is expensed as a part of operating expense in the current period.
33 Interest Costs incurred in connection with financing development and construction activities are deferred or capitalized in accordance with Statement of Financial Accounting Standard No. 26, Accounting for Interest During Construction Period.
Presentation of Financial Statements
34 Deferred Development Costs are presented in the balance sheet along with Deferred Exploration Costs (for exploration activities which have discovered proven reserves) as Deferred Exploration and Development Costs.
35 For the accounting period where commercial production has commenced, Deferred Exploration and Development Costs are presented in a net amount, after deduction for amortization.
36 The amount of the write down resulting from evaluating the Deferred Exploration and Development Costs as described in paragraph 31 (f) is presented separately in the income statement as a write down of Deferred Exploration and Development Costs.
37 Costs relating to construction and infrastructure activities which are still in progress are presented as Construction in Progress.
Disclosure
38 The following information should be disclosed in the notes to the financial statements:
(a) accounting policy relating to :
(i) the basis for determining the deferral of development costs and capitalization of construction and infrastructure costs; and
(ii) the amortization and depreciation methods applied with an explanation on the duration of the mining rights and estimated economic useful life of the mine.
(b) Deferred Development Costs for development activities that are still in progress.
(c) Deferred Exploration and Development Costs where there is a delay in production, including explanations:

(i) reason for the delay;
(ii) amortization has not been calculated because the production value has not been estimated; and
(iii) the amount of the write down, if any, resulting from the evaluation of the deferred costs, and the method and basic assumptions used in calculating the write down.
(d) When there is more than one Area of Interest, the Deferred Exploration and Development Costs for each Area of Interest should be disclosed.
PRODUCTION
Definitions
39. The terms used in production activities are defined as follows:
Production includes all the activities ranging from extracting Proven Reserves up to when they are ready to be sold, used or processed further.
Description of Activities
40 Mining production activities include: stripping, extracting, washing and cleaning, and transporting the mineral resource to the collection station.
(a) Stripping during the production period includes excavating and transporting the soil from the excavation location to the filling location or other location.
(b) Extracting the mineral resources using methods in accordance to the nature and characteristics of the related minerals like: excavation, spraying with water, using bulldozers and shovels, dredging and blasting.
(c) Washing of minerals, including activities conducted to clean and separate the minerals from other minerals or by-products like soil, ash, sand, clay, mud, sulfur, mud, and other impurities. Washing is performed by means of water, chemicals, machinery such as jigs or filters. Washing includes the process of breaking large chunks of minerals into the desired size for eventual sale or to be processed further.
(d) Transporting minerals from the mining site to the collection station is performed by means of conveyor belt, lorry, dump truck, barge, or ship.
Some mining companies can conduct more extensive processing in addition to the processes outlined above.

Types of Costs
41 The primary mining costs, either directly or indirectly related to the production activity, are as follows:
(a) Stripping During the Production Period
Costs incurred during stripping include:
(i) stripping costs;
(ii) cost of acquiring fill site; and
(iii) cost of filling after the stripping process.
(b) Extracting
Costs incurred during extracting include:
(i) excavation costs;
(ii) spraying costs;
(iii) dredging or blasting costs; and
(iv) filling costs.
(c) Washing of Minerals
Costs incurred during the washing of minerals include:
(i) cost of washing and separating minerals from the by-products; and
(ii) costs of shaping the minerals into standard measurement/size which has been determined by the industry.
(d) Transporting of Minerals
Represents the costs incurred in transporting the minerals from mining location to the collection station.
(e) Environmental Management
Represents the costs incurred in connection with maintaining the environment.

Accounting Treatment
42 All costs incurred in connection with production are recorded as Work in Process.
43 Production costs are calculated based on beginning and ending balances of Work in Process.
44 Cost per unit of inventory is calculated based on the average method or the first-in, first-out method.
45 Inventories consist of Work in Process, finished goods, and ancillary materials.
46 There are two kinds of stripping costs: the initial stripping which is conducted before production commences, and the ongoing stripping which is conducted during the production period. The initial stripping costs are a part of Deferred Development Costs, and the ongoing stripping costs are expensed as production costs. Before the commencement of production, the Average Stripping Ratio is calculated. The Average Stripping Ratio is the ratio of the estimated rock/land cover layer to the estimated amount of mineral content stated in unit quantity.
47 The ongoing stripping costs are normally expensed as production costs based on the Average Stripping Ratio. In situations where the Actual Stripping Ratio (which is the ratio between the quantity of land/rock which has been stripped for a certain period and the quantity of reserves produced for the same period) is not significantly different from the average ratio, the stripping costs incurred during the period can be expensed as production costs.
When the actual ratio is significantly different from the average ratio, as in the case when the actual ratio is higher than the average ratio, the excess stripping costs is deferred and recorded as Deferred Stripping Costs. In addition, these deferred costs are expensed as production costs in periods where the actual ratio is significantly lower than the average ratio.
48 If there is a change in the Average Stripping Ratio, this change is a change in estimate.
49 During the production period, frequent evaluations should be made regarding the estimate of the Proven Reserves which could be produced, and the additional estimated development costs which would be required to produce these reserves in the future. These estimates form the basis for amortization of Deferred Exploration and Development Costs.
50 The realization of the Deferred Exploration and Development Cost balance should be evaluated at the end of the accounting period by comparing it with the present value of estimated reserve production during the remaining useful life of the mine (the remaining useful life should not be longer than the exploitation period permitted by government regulations). If it is evident that the estimated production value is lower than that deferred cost balance, the difference should be expensed in the current period.
Presentation of Financial Statements
51 Inventory is presented in the balance sheet using the lower of acquisition cost or market value. The market value is the estimated selling price at the balance sheet date reduced by the estimated expense incurred in connection with selling the product.
52 The total amount of the write down from Deferred Exploration and Development Costs is presented in accordance with paragraph 36.
Disclosure
53 The following information should be disclosed in the notes to the financial statements:
(a) accounting policy relating to:
(i) method of determining cost of inventory and the basis for valuation;
(ii) method of expensing; and
(iii) method of calculating average Stripping Ratio.
(b) the total amount of Deferred Stripping Costs with an explanation of the differences between the Actual Stripping Ratio and the average ratio;
(c) the change in the Average Stripping Ratio (if any); and
(d) disclosures as stated in paragraph 38(c).
ENVIRONMENTAL MANAGEMENT
Definitions
54 Environment means a continuum with all objects, energy, conditions and living organisms, including human beings and their behavioral characteristics, which influence the existence and prosperity of human beings and other living organisms.
55 With the existence of mining activities in a certain location, the effects on the environment around the mining includes, but is not limited to, the following:
(a) Environmental pollution means the addition of living organisms, substances, energy and other components into the environment and/or the change in the ecosystem by man’s activities or natural processes up to the point where the quality of the environment has been diminished or cannot function to perform its intended purpose.
(b) Environmental damage means actions that result directly or indirectly in changes to the characteristics and/or biological make-up of area so that it ceases to support the continuing development.
As part of the effort to lessen and control the negative effects of mining on the environment, environmental management should be conducted which includes a concerted effort in the preservation, arrangement, maintenance, control and development of the environment.
Description of Activities
56 Activities conducted in environmental management include but are not limited to:
(a) preparing Analysis of Environmental Impact (AMDAL) documents;
(b) efforts to prevent the pollution of rivers by leakage from mines by building sediment pools around the excavation location, dumping area and stockpile;
(c) landscaping is conformed to topographical and hydrological conditions. These activities include:
(i) shaping slope gradient to lessen runoff, erosion, landslides and sedimentation;
(ii) shaping drainage so water does not flow to certain areas to limit erosion;
(d) topsoil management are activities conducted in removing and preserving topsoil from the mining location and piling it so that it can be reused in the reclamation of the former mining site when mining is completed;
(e) revegetation is the replanting of the former mining site where the original vegetation has been destroyed or tampered with;
(f) erosion control encompasses planting grass, building terraces and spreading rocks;
(g) preventing dust pollution includes spraying water on roads leading to the production area, the loading station and stockpile, and spraying other potentially dusty locations;
(h) preventing landslides by reducing the gradients of slopes and building dikes;
(i) researching the soil and plants to determine appropriate planting techniques;
(j) monitoring water quality from sediment pools, drainpipes and rivers near the mine;
(k) monitoring air quality at the mining location, employees’ quarters and the surroundings;
(l) monitoring the land quality in the dumping area;
(m) monitoring locations that have lost their vegetation as well as revegetation areas;
(n) monitoring the results of environmental control and management efforts; and
(o) monitoring the rate of erosion.
Types of Costs
57 Environmental management costs include, but are not limited to, the activities described above. The basic costs include building environmental management infrastructure, reducing and controlling the negative impact of mining activities, and other routine costs.
Accounting Treatment
58 The costs of building environmental management infrastructure are capitalized as Fixed Assets and depreciated systematically based on the economic useful life.
59 Estimated environmental management liabilities should be accrued if the following conditions are met:
(a) there is clear indication that an obligation has been incurred at the balance sheet date resulting from activities which have already been performed;
(b) there is a reasonable basis to calculate the amount of the obligation incurred.
60 The estimated cost for environmental management which have been incurred in connection with exploration and development activities, is accrued by debiting the Deferred Environmental Management Costs and crediting the Liability (provision) for Environmental Management. The deferred costs are amortized as the commercial production commences; the amortization expense is recorded as Production Cost.
61 The estimated cost for environmental management which is incurred in connection with production activities is expensed as production cost by crediting the Liability (provision) for Environmental Management.
62 Payment of environmental management liabilities in the current period is recorded as a reduction of the liability for environmental management.
63 At the balance sheet date, the amount of estimated liability for environmental management should be reevaluated to determine whether the amount of accrual is adequate.
64 If the actual expenditures for environmental management relating to prior periods are greater than the accrual amount, the difference should be expensed as production cost in the period when the difference arises.
Presentation of Financial Statements
65 Estimated Liability for Environmental Management should be presented in the balance sheet at the accrued amount less actual expenditures.

Disclosure
66 The following information should be disclosed in the notes to the financial statements:
(a) accounting policy relating to:
(i) accounting treatment on expensing environmental management costs;
(ii) amortization method for the Deferred Environmental Management Costs; and
(iii) depreciation method of environmental management infrastructure;
(b) the activity in the estimated liability for environmental management in the current year showing:
(i) the beginning balance;
(ii) the provision made;
(iii) the actual expenditures; and
(iv) the ending balance;
(c) environmental management activities which have been conducted and are in progress.
(d) contingent liabilities in connection with environmental management and other contingent liabilities as described in the financial accounting standards.
TRANSITION
67 The change arising from the application of this Statement does not constitute a Cumulative Effect of A Change in Accounting Policy. Therefore, in preparing financial statements adopting this new method, the previous period’s ending balance will be the beginning balance for the current period.
68 The estimated remaining liability for environmental management relating to prior activities (the difference between estimated total liabilities and the actual expenditures) is expensed prospectively from the effective date of this Statement through a systematic amortization over the remaining useful life of the mine and is presented after Operating Profit items. The amortization method and duration should be disclosed in the notes to the financial statements.

EFFECTIVE DATE
69 This Statement becomes effective for financial statements covering periods beginning on or after January 1, 1995.

APPRAISAL REPORT, TERMS & CONDITIONS , RELATIONS WITH THE ACCOUNTING STANDARDS

2008-10-05T08:10:00.000-07:00

APPRAISAL REPORT

The most important aspects of an assessment report which is the final stage in the process of assessment is located on the conclusions communication assessment, the determination of the assessment objectives, the basic assessment, and assumptions or restricting the terms and conditions that underlie the assessment. The process of analysis and empirical data that is used to get the value conclusions can be included in the assessment reports to guide readers through the procedures and data used in conducting the assessment valuer. Appraisal reports with conclusions value Evaluation include the name and date of assessment. Reports identify the property assessment and property rights are considered, the basic assessment, and the purpose of the assessment. Reports ratings discloses the assumption that all the terms and conditions of restraint used in the assessment, set the date of assessment and reporting, the results of inspections describes the field, refers to the application of the Standard Assessment and disclosures required, and include the signature valuer.

APPRAISAL REPORT CONSISTS OF:

Written reports: Results are communicated to carry in the form of writing, including that communicated electronically. Reports can be written on a document containing a detailed narrative of all the materials related to the tested and analyzed to get the value conclusions or documents concise narrative, including the value of periodic updates (Re-Appraisal), the form used by government agencies or the other, or mail - The letter is intended to carry.

Oral report: Results are communicated with the verbal presented in front of the court either as witnesses or expert testimony. A report is communicated verbally to the client must be supported with a minimum of paper work and followed up with a written summary of the assessment.

SEVEN GUIDANCE APPRAISAL REPORT
The Valuer to ensure that analysis, information and conclusions presented in the report is in accordance with the terms of reference assignment. The framework includes the assessment of the assignment, guidance seven terms as follows:

Identification of real estate, personal property (machinery and equipment; furniture, fixture, and equipment), business activities / business, property or other property and other groups included in the assessment of the property, other than the main categories.

Identification of ownership of property rights (single ownership, partnership, or partial ownership rights) is assessed.
The purpose and goal scoring and other restrictions related to, and identification of assistance from outside parties and other professions involved in the assessment and contribution.
The basic definition or the type of value that is used.
Date assessment and reporting
Identification of the scope of the assessment and report;
Identification of conditions that would not restrict conditions and practices that underlie the assessment.

TERMS & CONDITIONS :
The restrictions applied in the assessment, both came from the Task Force, Evaluation, or local legislation.

RELATIONS WITH THE ACCOUNTING STANDARDS

Wherever possible, reports should meet the requirements assessment on the International Financial Reporting Standards / IFRSs / International Accounting Standards / IASs and the Public Sector Accounting Standards International (International Public Sector Accounting Standards / IPSASs).