<![CDATA[ABSTRACT Asset valuation is one of the root causes of the problem. There is an intersection between the accounting profession and the appraisal profession. By the presence of property valuation, market value, investment value, insurance value, or other types can be known. According to the American Institute of Real Estate Appraiser (1987:63) and Eckert et al. (1991:151) said, it can be done through three approaches, namely the market data comparison approach and the cost approach, and the income approach (Income capitalization approach). This research was conducted by means of assessment using the Cost Approach (cost approach) and Income Approach (income approach) methods. This research was conducted to determine the market value of the property. In the research on the fair value analysis of Dalwa Syariah Hotel using the income approach method and the cost approach method based on the cost and income approach, the market value of the Dalwa Syariah Hotel object with an assessment date of May 23, 2022, was IDR 16,640,000,000 (sixteen billion six hundred and forty million rupiahs). ABSTRAK Penilaian aset adalah salah satu pangkal permasalahannya. Disinlah letak persinggungan antara profesi akuntansi dengan profesi penilai. Dengan adanya penilaian properti, nilai pasar, nilai investasi, nilai asuransi atau jenis lainnya dapat diketahui. Menurut American Institute of Real Estate Appraiser (1987:63) dan Eckert et al. (1991:151) mengatakan dapat dilakukan melalui tiga pendekatan, yakni pendekatan perbandingan data pasar (Market data comparison approach), pendekatan biaya (cost approach) dan pendekatan pendapatan (Income capitalazation approach). Penelitian ini dilakukan dengan cara penilaian menggunakan metode Cost Approach (pendekatan biaya) dan Income Approach (pendekatan pendapatan). Penelitian ini dilakukan untuk menetukan suatu nilai pasar properti. Dalam penelitian analisis nilai wajar Hotel Dalwa Syariah dengan menggunakan metode pendekatan pendapatan (income Approach) dan metode pendekatan biaya (cost approach) Berdasarkan pendekatan biaya dan pendapatan, diperoleh nilai pasar dari objek Hotel Dalwa Syariah dengan tanggal penilaian 23 Mei 2022, adalah Rp 16.640.000.000 (enam belas miliar enam ratus empat puluh juta ribu rupiah).]]>
