Pengukuran kinerja dan kualitas pelayanan Perusahaan Daerah Air Minum (PDAM) :: Studi empiris pada PDAM Tirta Marta dan PDAM Tirta Prima
HITIPEUW, Donald F, Wiwin Rahmanti, SE.,M.Com
2005 | Tesis | S2 AkuntansiPenelitian imi bertujuan untuk melihat apakah terdapat perbedaan tingkat kinerja dan kualitas pelayanan antara PDAM Tirtamarta Yogyakarta dan PDAM Tirtaprima Sleman, kriteria penilaian yang digunakan dalam penelitian ini didasarkan atas Kepmendagri Nomor 47 Tahun 1999 Tentang Pedoman Penilaian Kinerja PDAM, Penilaian terhadap kinerja PDAM ini meliputi tiga aspek, yaitu aspek Keuangan, Operasional dan administrasi. Aspek keuangan dinilai berdasarkan rasio laba terhadap aktiva produktif, rasio laba terhadap penjualan, rasio aktiva lancar terhadap hutang lancar, rasio hutang jangka panjang terhadap equitas, rasio total aktiva terhadap total hutang, rasio biaya operasi terhadap pendapatan operasi, rasio laba operasi sebelum biaya penyusutan, rasio aktiva produktif tehadap penjualan air, dan efektivitas penagihan, sedangka aspek operasional dinilai berdasarkan cakupan pelayanan, kualitas air yang didistribusikan, kontinuitas pendistribusian air, efektivitas pemanfaatan instalasi produksi, prosentase tingkat kehilangan air, realisasi peneraan meter air, kecepatan pelaksanaan penyambungan baru, kemampuan pengaduan rata-rata perbulan, tingkat kemudahan pelayanan dan rasio keryawan terhadap 100 pelanggan. Selanjutnya aspek administrasi dinilai berdasarkan rencana jangka panjang (coorporate planning), struktur organisasi dan uraian tugas prosedur operasi standar, gambar nyata pelaksanaan pekerjaan (as built drawing), pedoman penilaian kerja karyawan, rencana kerja dan anggaran perusahaan, tertib laporan internal, tertib laporan internal, tertib laporan eksternal, laporan auditor independen dan tindak lanjut hasil pemeriksaan tahun terakhir. Penilaian terhadap kualitas pelayanan didasarkan atas presepsi pelanggan terhadap pelayanan yang diberikan oleh PDAM Tirtamarta Yogyakarta dan PDAM Tirtaprima Sleman, dengan mengunakan instrumen yang dikembangkan oleh parasuraman e al, (1988) yang terdiri dari 22 pertanyaan, dimana masing-masing pertanyaan mengunakan lima point skala likert. Data yang diambil bersumber dari data sekunder berupa laporan keuangan (neraca dan laporan rugi laba) serta laporan hasil audit kinerja PDAM Tirtamarta Yogyakarta dan PDAM Tirtaprima dari BPKP untuk periode waktu 31 Desember 2001 sampai dengan 31 Desember 2003, sedangkan data primer berupa presepsi konsumen terhadap variabel-variabel kualitas pelayanan yang digunakan. Sampel yang digunakan dalam penelitian ini sebanyak 304 responden yang merupakan pelanggan dari PDAM Tirtamarta Yogyakarta dan PDAM Tirtaprima Sleman. Untuk menguji tentang ada tidaknya perbedaan kinerja dan kualitas pelayanan antara PDAM Tirtamarta dan PDAM Tirtaprima Sleman, digunakan alat analisis independent sample t-test dan uji Mann-Whitney U-test. Berdasarkan hasil analisis terhadap kinerja PDAM Tirtamarta Yogyakarata dan Tirtaprima Sleman dengan mengunakan 30 indikator penilaian yang didasarkan atas Kepmendagri Nomor 47 Tahun 1999, ternyata PDAM Tirtamrta selama tiga tahun terakhir memiliki kinerja yang lebih baik dibanding kinerja PDAM Tirtaprim Sleman dengan kategori kesehatan baik sedangkan PDAM Tirtaprima Sleman adalah kurang. Perbedaan yang paling menonjol dari ketiga aspek yang dinilai (keuangan, operasional dan administrasi) adalah terletak pada aspek keuangannya. Hasil pengujian dengan Uji t-test dan Uji Mann-Whitney U-test juga membuktikan bahwa ada terdapat perbedaan antara kinerja dan kualitas pelayanan PDAM Tirtamarta Yogyakarta dan Tirtaprima Sleman
This research aimed to investigate whether there is difference in performance level and service quality of PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman. Criteria of performance assessment used in this research were based on Kepmendagri No.47/1999 on guidance of PDAM performance assessment. The assessment included three aspects: financial, operational and administrative aspects. Financial aspect was assessed based on profit to productive asset ratio, profit to sale ratio, current asset to current liabilities ratio, long term debt to equity ratio, total asset to total debt ratio, operating cost to operating income ratio, ratio of operating income before depreciation, productive asset to water sale ratio, and billing effectiveness. Operational aspect was assessed based on service coverage, quality of distributed water, continuity of water distribution, effectiveness of production installation utilization, water loss percentage, realization of water meter sealing, new connection execution rapidity, average capability of handling claim monthly, service easiness level and ratio of employee to 1000 customers. Administrative aspect was assessed based on corporate planning, organizational structure, job description, standard operating procedure, real drawing of job execution, guidance of employee job evaluation, corporate job plan and budget, internal report procedure, external report procedure, independent auditor report and follow up of the last year audit result. Assessment on service quality was based on customer perception on service provided by PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman using instrument developed by Parasuraman et al., (1988) consisting of 22 questions; each used five-point Likert scale. Secondary data was taken from financial statement (balance sheet and income statement) and BPKP's audit report on performance of PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman for period of December 31, 2001 to December 31, 2003. Primary data was on consumer perception to service quality used. Sample used in this research was 304 respondents of customers of PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman. To test the existed difference in performance and service quality between PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman, independent sample t-test and Mann-Whitney U-test were used. Based on analytical result on performance of PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman using 30 evaluation indicators based on Kepmendagri No.47/1999, for the last three years PDAM Tirtamarta had better performance than PDAM Sleman, where PDAM Tirtamarta indicated good health category while PDAM Tirtaprima Sleman indicated less healthy category. The prominent difference form three aspect assessed (financial, operational and administration) was on financial aspect. Result of test using t-test ad Mann-Whitney U test proved that there was difference in performance and service quality between PDAM Tirtamarta Yogyakarta and PDAM Tirtaprima Sleman.
Kata Kunci : Kinerja PDAM,Kualitas Layanan
