Nilai aset tegakan hutan: studi kasus hutan tanaman pt.x di Provinsi Kalimantan Tengah

Abstract

Industrial Forest Plantation (HTI) is regulated under Government Regulation (PP) No 7 / 1990 regarding Concession Right of Industrial Forest Plantation. In this Government Regulation, industrial forest plantation is defined as forest plantation which is established to increase potency and quality of production forest by application of intensive silviculture to fulfill the need of raw material for forest product industry (Mof, 1990). For the sustainable supply of wood from industrial forest plantation, it is required sustainable forest management. In industrial forest plantation, this can be evaluated from forest stands and value of forest stands asset. Valuation of stands asset was carried through by three calculation approaches namely the factual cost approach, “normal” management cost approach and in use value approach. This study was carried out in forest concession (IUPHHK-HT) of PT. X in Central Kalimantan Province. The results analysis of forest stands asset by three calculation approaches showed that the value of stands asset per hectare by in use value approach was higher one to five folds compared with the value of stands asset using factual cost approach and “normal” management cost approach. From the bussines point of view, the company would get benefits from the investment. Investment of cost by the company was still lower because the company has not implemented all of forest management activities. This could be seen from factual cost expenditure which was lower than “normal” management cost. In this first rotation, the company has not shown sustainable forest management. It was presented by the indicator the planting area not fit with annual planting plan, therefore there was fluctuation in each stands volume. Evaluation the value of stands asset also showed the fluctuative value, where the pattern of asset value trend should be in line with the stands growth. To achieve forest sustainability for the next rotation, harvesting should be carried out according to Annual Allowable Cut (AAC) based on the result of periodic forest inventory. AAC of volume is 1.501.531 m³/ year and based on area is 5.009 ha/year. Implementation of yield regulation according to area and volume, it will be expected that in the third rotation, the company would manage the forest regularly, it could produce constant value of stands stock and the value of stands asset for long period.