PELUANG PENYERTAAN MODAL DAN DANA HIBAH PADA PDAM TIRTA WAESAI KABUPATEN BARRU (KAJIAN ANALISIS KEMAMPUAN KEUANGAN DAERAH DAN KEMAMPUAN PDAM)

This type of research uses a combination research method. Namely by combining quantitative and qualitative research methods. Data analysis techniques are the SWOT analysis method, regional financial capacity analysis (KKD), regional capability level analysis and Full Cost Recovery (FCR) analysis. The results showed: 1) PDAM Barru Regency Program Plan after obtaining capital participation from the Regional Government of Barru Regency is a) plan for funding activities for urban drinking water grant, free water connection for low-income communities (MBR), b) provision of water meters, c) construction of intake wells, d) construction of pump housings, e) installation of 5lt / sec cap intake pumps, f) procurement of Ø 6 ”GIP pipes, intake pumps and accessories, g) roof rehabilitation and additional space for Marolly installation operation houses and h) land acquisition Marolly intake well., 2) Regional Financial Capability of Barru Regency in distributing grant assistance in the form of Equity Participation to PDAM Barru Regency and 3) PDAM Barru Regency contribution to Regional Original Revenue is the contribution of PDAM Barru Regency to Barru Regency Government if Regional Government Capital Participation is implemented namely assisting the government in achieving Sdg's 100-0-100 targets and achieving SPM 100%. ak ses clean water.

The Shortage of Technetium-99m and Possible Solutions

Following a major shortage of 99Mo in the 2009–2010 period, concern grew that the aging reactor production facilities needed to be replaced. Most producers were using highly enriched 235U (HEU) as the target material. The Organisation for Economic Co-operation and Development and the International Atomic Energy Agency sought to remedy these issues by removing HEU from medical isotope production and implementing full cost recovery to enable new production entities to compete with the existing multipurpose reactor facilities, which were heavily subsidized by their respective governments. This review examines the various approaches to producing 99Mo and/or 99mTc with a critical eye toward their potential success in ( a) producing the medical isotopes and ( b) being able to successfully enter and compete in the market. Because many of the new approaches are adapting existing technologies for commercial businesses, some of the details are of a proprietary nature and not available for in-depth technical review.

Funding Civil Justice in Scotland: Full Cost Recovery, at What Cost to Justice?

In Scotland, there has been an increasing trend for the costs associated with the administration of civil justice to be met by the users of the court system. Such a policy can broadly be referred to as “full cost recovery”. A recent Scottish Government consultation on court fees uncritically continued with this overall approach, but various consultees nevertheless took the opportunity to critique full cost recovery in the context of that consultation and more generally. This article takes up that analysis, in a manner that should also be of interest to non-Scottish readers who may be contending with a similar challenge in another jurisdiction, by critiquing full cost recovery in principle and by offering potential routes by which its implementation might be challenged. It begins by explaining what full cost recovery actually is and investigating its origins, before interrogating some of the assumptions or acquiescence that seems to have developed around the issue and discussing the potential for litigation against court fees in Scotland.

Metrics and Methods for Comparing Water Utility Rate Structures

Utility managers must design rate structures that meet multiple objectives: full cost recovery, fairness, economic efficiency, and resource conservation. To reach these multiple goals, the design of an optimal rate structure would ideally include detailed information on cost of service, demand elasticity, and preferences of the customer base within each utility. However this information is often unavailable, especially when analyzing utilities at regional or national scales. In this absence, the comparison or benchmarking of rate structures across utilities may reveal insights regarding the features, management, or performance of one utility relative to another. We review the metrics and methods available to water utility managers for comparing rate structures with publicly available information. By presenting the full range of metrics available to utility managers, we aim to facilitate the comparison of water rate structures, and ensure that the analysts can select the metric that best fits their needs. To illustrate how these metrics may help generate insight, we use them to compare the rate structures of five municipalities in Canada. Despite the contextual differences, we find that the rates tend to converge at a single metric, the Canadian standard of 25[Formula: see text]m3/month, suggesting that there is a “looking over the shoulder effect” in which managers are probably cognizant of the metrics used to compare them to others. We suggest that the design or re-design of rate structures can be informed by the metrics that compare rates across utilities, despite the limitations of working with only publicly available information.

Locally uniform water utility pricing. Social and economic issues in an emergent policy in France and Italy.

Over the past twenty years, the principles of ‘full-cost recovery’ and ‘the user pays’ have become prominent in water utility pricing across the EU. At the same time, uniform pricing has been introduced by local authorities to boost equality between users in a given territory. Two case studies in France and Italy reveal different processes, depending upon the institutional setting, though in both cases EU regulations exert increasing influence on the water pricing structure. A literature review and study of specific documentation was used to prepare about thirty semi-directive interviews with public owners, private firms, and users’ organizations, all conducted face-to-face. The overview presented here has highlighted several trends common to the two case studies, France and Italy, in line with the EU standardization of water pricing structures. The differences arise from different national regulations and territorial models. Local congruence in pricing clearly accompanies reinforced cooperation between municipalities, promoting the legitimacy and visibility of public authorities but inducing complex economic mechanisms such as cross-subsidies and amendments to delegation agreements.

COST PRODUCT ANALYSIS AND STRATEGIC PLANNING PDAM TIRTA BANTIMURUNG KABUPATEN MAROS

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;