Implementasi Pendekatan Penilaian Sumber Daya Alam Dalam Mendukung Pengelolaan Aset Berkelanjuitan Pada Direktorat Jenderal Kekayaan

Simanjorang, Andreas Rivaldo (2026) Implementasi Pendekatan Penilaian Sumber Daya Alam Dalam Mendukung Pengelolaan Aset Berkelanjuitan Pada Direktorat Jenderal Kekayaan. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

Natural resources are part of state assets that have significant economic potential; therefore, they need to be managed optimally and sustainably. The valuation of natural resources is conducted to obtain a fair value estimate as a basis for managing these resources. This study aims to analyze the implementation of natural resource valuation at the Directorate General of State Assets based on the Minister of Finance Regulation Number 99 of 2024 and to examine the application of sustainability principles in the valuation process. This research uses a qualitative method with a descriptive approach through interviews, documentation studies, and literature review. The results show that natural resource valuation is conducted using the market approach, cost approach, and income approach, which are adjusted to the characteristics of the natural resources and the availability of supporting data. In addition, natural resource valuation also supports the application of sustainability principles in the management of natural resources in a more prudent and sustainable manner.

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