Anandasari, Yana (2014) Analisis Dampak Penentuan Tarif Air Perusahaan Daerah Air Minum (PDAM) Terhadap Kinerja Keuangan Perusahaan Daerah Air Minum (PDAM)” (Studi Pada PDAM Kabupaten Tulungagaung dan PDAM Kabupaten Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Perusahaan Daerah Air Minum (PDAM) sebagai perusahaan yang dimiliki oleh Pemerintah Daerah (Pemda) yang mengemban dua misi yaitu sebagai penyedia layanan publik dan sebagai institusi bisnis yang berusaha mendapatkan keuntungan (profit oriented). Salah satu indikator pengukuran kinerja PDAM dalam Keputusan Menteri Dalam Negeri No. 47 Tahun 1999 tentang Pedoman Penilaian Kinerja Perusahaan Daerah Air Minum adalah aspek keuangan. Melalui laporan keuangan dapat dilihat kinerja keuangan perusahaan yang berkaitan erat dengan optimalisasi pelayanan PDAM kepada masyarakat dan menjadi cerminan dari kinerja teknis serta kinerja administrasi perusahaan. Penelitian ini bertujuan menganalisisi penentuan tarif air yang dilakukan Perusahaan Daerah Air Minum (PDAM) Tirta Cahya Agung Kabupaten Tulungagung dan PDAM Kabupaten Malang dan membandingkan kinerja keuangan kedua Perusahaan Daerah Air Minum (PDAM).Metode penelitian yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan pendekatan diskriptif. Teknik pengumpulan data yang dipergunakan dalam penelitian ini, yaitu observasi, wawancara, dokumentasi dan Studi pustaka. Hasil penelitian menunjukkan Penetapan besaran tarif air PDAM berpedoman pada Permendagri No. 23 Tahun 2006 tentang pedoman teknis dan tata cara pengaturan tarif air minum pada Perusahaan Daerah Air Minum adalah tarif air PDAM Tirta Cahya Agung Kabupaten Tulungagung sebesar Rp 2.500 per m3 dan tarif air PDAM Kabupaten Malang sebesar Rp 1.500 per m3. Hasil perbandingan kinerja aspek keuangan PDAM Kabupaten Malang dikatakan lebih baik dari PDAM Kabupaten Tulungagung dengan nilai Current Ratio, Profit Margin dan Retrun On Investmen (ROI) yang lebih tinggi dibanding PDAM Kabupaten Tulungagung dan nilai Operating Ratio PDAM Kabuapten Malang lebih rendah dari pada PDAM Kabupaten Tulungagung
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/487/051500067 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 09 Jan 2015 09:32 |
| Last Modified: | 27 Oct 2021 04:45 |
| URI: | http://repository.ub.ac.id/id/eprint/107522 |
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