Kinerja Perusahaan Daerah Air Minum Tirta Mayang Kota Jambi, 1997-2004 :: Tinjauan aspek keuangan, operasional dan administrasi

SALAMI, Rd. M, Wihana Kirana Jaya, M.Soc.Sc

2006 | Tesis | Magister Ekonomika Pembangunan

Tuntutan otonomi daerah agar daerah lebih mandiri dan berdaya saing menyadarkan pentingnya optimalisasi pemanfaatan aset daerah. PDAM sebagai salah satu aset daerah yang dikelola terpisah dari sistem birokrasi menghendaki penanganan yang profesional oleh manajemen perusahaan agar kedua fungsinya dapat berjalan optimal. Manajemen profesional senantiasa berusaha mencapai kinerja terbaik perusahan yang dikelolanya, melalui evaluasi kinerja secara berkala dan berkesinambungan. PDAM Tirta Mayang Kota Jambi hingga tahun 2004 baru mampu melayani 48% penduduk Kota Jambi dan selalu terkecil kontribusinya pada PAD. Bagaimana kinerjanya? Penelitian ini menganalisis kinerja PDAM Tirta Mayang dan kewajaran tarifnya. Analisis rasio dan runtut waktu digunakan untuk mengukur tingkat keberhasilan PDAM Tirta Mayang selama periode 1997-2004, ditinjau dari aspek keuangan, operasional dan administrasi dengan indikatorindikator yang ditetapkan berdasarkan Kepmendagri Nomor 47 Tahun 1999. Analisis biaya per unit dan runtut waktu digunakan untuk menilai tarif PDAM. Neraca, laporan rugi/laba, laporan administrasi dan kepegawaian, serta laporan operasional dianalisis rasionya untuk memperoleh nilai-nilai indikator kinerja, nilai kinerja aspek dan akhirnya nilai kinerja PDAM serta menentukan tingkat keberhasilannya. Biaya per unit produksi sebagai batas minimum tarif, sedangkan perubahannya per tahun menunjukkan perubahan efisiensi produksi PDAM. Kinerja PDAM Tirta Mayang selama periode 1997-2004 mencapai tingkatan “cukup” dan cenderung meningkat, namun pada tahun 2000 dan 2004 mencapai tingkatan “baik”. Kinerja operasional terendah pertumbuhan dan persentase dari nilai maksimumnya disebabkan cakupan pelayanan cenderung menurun, tingkat kehilangan airnya tinggi dan cenderung meningkat, kontinuitas air belum merata 24 jam, rasio peneraan meter air masih sangat rendah. Pertumbuhan kinerja keuangan tertinggi, tapi baru 50% dari nilai maksimum karena inefisiensi operasi: biaya tidak langsung lebih dari 30% dan biaya per unit cenderung meningkat, kenaikan bertahap TDL tahun 2000 hingga 2003 dan beban angsuran pokok dan bunga telah jatuh tempo pada tahun 2003. Kinerja administrasi merupakan yang tertinggi capaiannya yaitu 80%. PDAM harus meningkatkan disiplin anggaran, melaksanakan peremajaan jaringan distribusi dan meningkatkan koordinasi penanganannya, meningkatkan kapasitas terpasang IPA.

The pressure of self-supported and competitive power of local government in local autonomy made a using their assets optimally to be most important. As an asset of local government which be managed separate from bureaucracy system, Municipal Water Supply Firm (PDAM) always needs managing by professional management in order to both of it’s functions can go on optimally. A professional management always effort to reach for the best performance of firm that managed, through evaluate it’s performance continuously and sustained. PDAM Tirta Mayang City of Jambi has just been giving services for 48% Jambi city’s citizens and always smallest in contribute to local revenues (PAD). How is it’s performance? This research is analysing PDAM Tirta Mayang’s performance and realized its’s tariff. Ratio and time series analysis used to measured it’s performance during 1997-2004, look at from financial, operational and administrative aspects with indicators that determines in Kepmendagri Nomor 47 Tahun 1999. Unit cost and time series analysis used to valued PDAM’s tariff. Balance sheet, income statement, personnel and administrative statement, and operational statement are analysed its’s ratios to find values of performance indicator, values of aspects performance and finally value of PDAM performance and determine it’s rating. Unit cost of production as a minimum tariff, while it’s growth of year views growth in efficiency of productions. Performance of PDAM Tirta mayang during 1997-2004 got a “medium” level and tend to increasing, but at 2000 and 2004 years got a “good” level. Operational performance is lowest in growth and percented of it’s maximum value was impacted by service coverage tend to decreasing, high levels of unaccountedfor- water and tends to increasing, continuous in distribution was less from 24 hours, ratios of water meters maintenance just very low. The growth of financial is highest, but just 50% from it’s maximum value because there are inefficiency in operations: indirect cost more than 30% and unit cost tend to increasing, the increasing basic tariff of electricity power step by step during 2000 to 2003 and cost of stage and intress leabilities were arrived it’s dead line or time limit at 2003 year. The highest is administrative performance with 80%. Managements must deeply committed to butgetting discipline, to improve water distribution network and more intens in coordination that, to increase the capacity of the water installation.

Kata Kunci : Kinerja PDAM Tirta Mayanag,Jambi,Analisis Rasio,PDAM, Water Supply Performance, Ratio Analysis