ASSESSMENT OF INTELLECTUAL PROPERTY RIGHTS AS CREDIT COLLATERAL Anis Mashdurohatun, Gunarto & Adhi Budi Susilo
Universitas Islam Sultan Agung Semarang
Abstract
This study aims to examine, analyze the valuation of intellectual property rights as credit guarantees. The approach in this study is to use a socio-legal approach. This type of research is a qualitative research. The type of data used is primary and secondary data. Data collection techniques, through literature and field studies. Data collection through field studies is through observation and interviews. Observation is research conducted directly to the object under study by conducting interviews with research informants. The data analysis used is qualitatively inductive. The results of the study found that the assessment of intellectual property rights as credit guarantees went through several stages. As for the valuation method, the market approach approach, assessing intellectual property assets based on an analysis of actual sales or transactions according to an object. The approach, the income approach, assesses intangible IPR assets based on economic income with current and future values. The cost approach approach assesses IPR based on the economic principle of substitution that is commensurate with the costs incurred as a substitute according to the utility function.
