ANALISIS INDIKATOR KINERJA PDAM TIRTAMARTA YOGYAKARTA

MUTIA RIZAL, Dr. Bambang Riyanto, LS.,M.BA.,C.MA.

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Perusahaan daerah termasuk PDAM mempunyai fungsi dan peran ganda yaitu untuk memupuk keuntungan sekaligus misi sosial memenuhi kebutuhan air bersih masyarakat. Beberapa indikator yang digunakan untuk menilai kinerja PDAM Tirtamarta melalui audit kinerja belum mencerminkan keberhasilan suatu pencapaian kinerja yang sesungguhnya dan justru dapat menimbulkan perilaku kontra produktif. Metode Performance Prism menghasilkan peta keberhasilan dengan hubungan sebab akibat antar aspek penting pada masing-masing stakeholder kunci digunakan dalam mengevaluasi indikator eksisting dan merumuskan indikator kinerja baru yang lebih obyektif dan komprehensif sesuai dengan fungsi, tujuan dan karakteristik PDAM Tirtamarta.

Local companies including PDAM (local water companies) have a dual function and role, i.e. to seek profits as well as to perform a social mission to meet the community’s needs for clean water. Several indicators that were used to assess the performance of PDAM Tirtamarta using the performance audit had not reflected the success of a real performance achievement and indeed may result in the counter-productive behavior. The method of Performance Prism generating a map of success with the causal relationship among the important aspects of each key stakeholder was used to evaluate the existing indicators and to formulate the new performance indicators that were more objective and comprehensive in accordance with the function, purpose and characteristics of PDAM Tirtamarta.

Kata Kunci : indikator kinerja, kinerja PDAM, peta keberhasilan, performance prism.