摘要：This research seeks to expose the practice of determining rental rates on business services room kos-kosan named Kos Putra Mulya. The purpose of this researchis to know the practices of the determination of rents that occur as well as uncovering the value and the meaning behind these practices. This study uses qualitative methods astools in the process of the discovery answers and use the knife as a phenomenology analysis approach to answer the value and its meanings. Theresults showed in the method of determining the price of rent conducted by Kos Putra Mulya was not based on the total cost of the activity of search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasury activities. Inaddition, there is cultural gotong royong, owners also instill a sense of brotherhood in every effort suffered, so that business owners regard the tenants is part of the family. And the last, the process of extracting the consciousness tofind meaning in the term profit increase, i.e. the profit is defined as "rezekinya", while if the lossesmeant "bukan rezekinya".
关键词：Value Relevance; Book value and profit; Fair Value; Ohlson Model (1995); Mechanism of Good Corporate Governance.
