Evaluasi Nilai dan Tinjauan Yuridis Aset Kelompok Penyelenggara Sistem Penyediaan Air Minum Desa Sumur Gali (Studi Kasus di Desa Sumberarum, Kecamatan Moyudan, Kabupaten Sleman)

BINTANG PRASOJO, Dr. Ertambang Nahartyo, M.Sc., CMA., Ak., CA.

2018 | Tesis | Magister Ekonomika Pembangunan

Keberadaan kelompok SPAMDes di Desa Sumberarum, Kecamatan Moyudan, cukup penting mengingat perannya sebagai penyedia air minum jaringan perpipaan. Namun, selama ini banyak para pengelola SPAMDes yang belum melakukan analisis nilai asetnya secara rutin dan terukur. Dengan adanya analisis nilai aset baik berupa peralatan dan nilai air dalam setahun pada para kelompok tersebut, tentunya diharapkan dapat memberikan bantuan pengawasan dan dasar rencana kebijakan di masa yang akan datang, baik bagi pengurus Asosiasi Perpamdes Warih Sembada, pengurus kelompok-kelompok SPAMDes di Desa Sumberarum, serta pemerintah. Di samping itu, pengelolaan aset kelompok SPAMDes tentunya memerlukan peninjauan aspek yuridis hukum, mengingat mayoritas kelompok SPAMDes bukan merupakan suatu badan hukum, hanya berupa kelompok swadaya masyarakat serta sebagian dari aset kelompok SPAMDes merupakan bantuan dari Pemerintah. Dari hasil penelitian, dapat diketahui nilai aset total tiap kelompok SPAMDes yang terbagi menjadi dua, yakni musim penghujan dan musim kemarau. Selain itu, diketahui bahwa nilai dasar air aktual per m3 tiap kelompok SPAMDes masih lebih rendah dibandingkan tarif air per m3 yang terdapat pada PDAM Sleman. Selain itu, secara yuridis, tidak ada masalah besar terhadap kegiatan kelompok SPAMDes di Desa Sumberarum. Namun kelompok SPAMDes tersebut dalam hal ini tidak memiliki/menguasai/menyimpan bukti Hak Guna Pemakaian Air, sehingga diharapkan para pengurus SPAMDes dan pemerintah dapat menangani masalah ini. Para kelompok SPAMDes juga disarankan untuk membentuk badan hukum agar dapat meningkatkan kinerja.

The existence of a rural drinking water supply system group in Sumberarum Village, Moyudan District, is quite important considering its role as a piped water supply provider. However, so far many managers of rural drinking water supply systems have not analyzed the value of their assets regularly and measured. With the analysis of the value of assets in the form of equipment and water value in a year for the groups, of course it is expected to provide supervision assistance and the basis of future policy plans, both for the board of Warih Sembada Perpamdes Association, managers of water supply system groups rural areas in Sumberarum Village, as well as the government. In addition, the management of assets of the rural drinking water supply system group certainly requires a review of legal juridical aspects, considering that the majority of rural drinking water supply system groups are] not legal entities, only in the form of self-help groups and part of the assets of the rural drinking water supply system is assistance from the Government. From the results of the study, it can be seen that the total asset value of each group of rural drinking water supply systems is divided into two, namely the rainy and dry seasons. In addition, it is known that the actual basic water value per m3 of each group of rural drinking water supply systems is still lower than the water tariff per m3 in PDAM Sleman. In addition, juridically, there were no major problems with the activities of the rural water supply system group in Sumberarum Village. However, the rural drinking water supply system group in this case does not have / controls / stores evidence of water use rights, so that the managers of the rural water supply system and the government can handle this problem. The rural drinking water supply system groups are also advised to form legal entities to improve performance.

Kata Kunci : penilaian, nilai wajar, nilai air, sistem penyediaan air minum, air minum, sumberarum, moyudan, sleman, regulasi