scholarly journals ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Isna Putri Indayani ◽  
Sunarto Sunarto
Keyword(s):  
Water Use ◽  
Cost Recovery ◽  
Financial Statement ◽  
Water Services ◽  
Full Cost ◽  
Revenue Growth ◽  
Water Rates ◽  
Recovery Cost ◽  
Article 5 ◽  
Full Cost Recovery

Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) . In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps full Sleman not meet the principle of full cost recovery. From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery. Keyword: full cost recovery, cost of business, price of water

scholarly journals Una nota sobre la recuperación de costes de los servicios del agua en la cuenca del Gállego

2011 ◽  
Vol 7 (13) ◽  
pp. 49 ◽  
Author(s):  
Luis Pérez y Pérez ◽  
Jesús Barreiro Hurlé
Keyword(s):  
Water Management ◽  
Low Cost ◽  
Public Capital ◽  
Cost Recovery ◽  
Water Services ◽  
The Public ◽  
Full Cost ◽  
Sustainable Water Use ◽  
Full Cost Recovery

Up to date, water management in Spain has been focused on supply approaches, with the result of providing consumers with this resource at a low price. Developments in the institutional framework regulating water management in the European context (mainly the implementation of the Water Framework Directive) have shifted this approach in order to promote sustainable water use. To achieve this objective, tariff policy must now take into account the water services cost-recovery principle for its different uses. Within this context, this paper estimates the public capital stock related to water supply and assesses the existing level of cost-recovery related to that stock. The methodology used, compares the tax level needed for full-cost recovery with actual revenues from different water-related taxes. The case study area is Gallego River basin in Aragon, and results show the low cost- recovery level for most water services.

scholarly journals The Effectiveness of the Principle of Recovery of the Costs of Water Services Jeopardized by the European Court of Justice – Annotations on the Judgment in C-525/12

2015 ◽  
Vol 12 (1) ◽  
pp. 80-94 ◽  
Author(s):  
P.E. Lindhout ◽  
H.F.M.W. van Rijswick
Keyword(s):  
Water Framework Directive ◽  
Water Use ◽  
Cost Recovery ◽  
European Court Of Justice ◽  
Water Services ◽  
Member States ◽  
Court Of Justice ◽  
Environmental Objectives ◽  
European Court ◽  
The Cost

In Case C-525/12 the European Court of Justice concludes that cost recovery for water services as outlined in Article 9 of the Water Framework Directive is only one of the instruments for Member States to strive for a rational water use. It furthermore concludes that the wfd environmental objectives not necessarily imply that cost recovery should be applicable to all water-related activities mentioned in Article 2 (38) wfd. In this underlying contribution a number of critical remarks to this judgment are provided. In view of the authors, the European Court of Justice reduces the effectivity of the cost recovery principle too rigorously by reducing the principle of cost recovery for water services to a practically voluntary tool for Member States.

COST PRODUCT ANALYSIS AND STRATEGIC PLANNING PDAM TIRTA BANTIMURUNG KABUPATEN MAROS

2018 ◽  
Vol 3 (2) ◽  
pp. 42-54
Author(s):  
Mery Salu ◽  
Petrus Peleng Roreng ◽  
Fransiskus Randa
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Cost Recovery ◽  
Product Analysis ◽  
Return On Equity ◽  
Full Cost ◽  
Full Cost Recovery

Penelitian ini bertujuan untuk menganalisis Harga pokok produksi air per m3 dengan menggunakan metode Full costing pada Perusahaan Daerah Air Minum (PDAM) Tirta Bantimurung Kabupaten Maros dan membuat rencana strategi PDAM Tirta Bantimurung Kabupaten Maros menggunakan balanced scorecard untuk meningkatkan pelayanan meliputi kuantitas, kualitas dan kontinuitas. Hasil Penelitian ditunjukkan bahwa Analisa biaya produksi air di PDAM Tirta Bantimurung Kabupaten Maros dari tahun 2015 – 2017 semakin meningkat menggunakan metode full costing dan metode full cost recovery dengan tarif penjualan air tidak mengalami perubahan dari tahun 2015 – 2017, namun tarif rata – rata masih diatas dari tarif dasar dan tarif rata-rata masih diatas dari harga pokok produksi sehingga perusahaan masih mampu untuk menutupi biaya operasional atau full cost recovery. Rencana strategi yang akan dilakukan untuk meningkatkan kinerja berdasarkan analisa balanced scorecard adalah meningkatkan pendapatan penjualan air melalui penyesuaian tarif, reklasifikasi pelanggan, restrukturisasi tarif, melakukan efesiensi biaya dan yang paling prioritas adalah menurunkan tingkat kehilangan air dari 41,64% menjadi maximum 20% sesuai standar nasional. Berdasarkan analisa biaya produksi di PDAM Tirta Bantimurung Kabupaten Maros tahun 2015 – 2017 bahwa tarif rata-rata sudah mampu menutupi harga pokok produksi atau sudah Full Cost Recovery namun empat perspektif belum semuanya mencapai nilai maksimum karena air yang diproduksi belum semuanya menghasilkan pendapatan akibat tingginya tingkat kehilangan air. Perusahaan mengalami kendala untuk menurunkan tingkat kehilangan air tersebut karena dibutuhkan investasi yang besar sedangkan kemampuan keuangan perusahaan sangat terbatas. Hal ini dapat dilihat dari hasil analisa kinerja perusahaan indikator Return On Equity (ROE) hanya 1,68% dari target minimal 5% dan Rasio Operasi (RO) hanya 0,98 dari target 0,5. Kata Kunci : Cost Product, Full costing recovery; strategic planning;

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