This paper is based on the writer’s observation at the PT.Bhakti Penilai Sejahtera. As a trading service instrument, the appraisal service business has shown remarkable growth in the past several years. These developments indicate that the existence of the appraisal business has been better recognized by society; therefore, the functions and rules of appraisal nowadays and in the future will become increasingly more important. The writers realize that. However, the thesis is imperfect. Therefore such criticism and comments are welcomed.