Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis hasil dari penetapan harga pokok
produksi air PDAM Tirta Daroy pada tahun 2020 dan 2021, serta melihat tentang
bagaimana proses harga pokok produksi air diterapkan di PDAM Tirta Daroy.
Penelitian ini juga bertujuan untuk menganalisis proses terjadinya tarif full cost
recovery PDAM Tirta Daroy pada tahun 2020 dan 2021. Penelitian ini berjenis
deskriptif dengan pendekatan kualitatif. Sumber data penelitian ini adalah data
primer berupa wawancara dan data sekunder berupa laporan evaluasi kinerja PDAM
Tirta Daroy yang sudah diaudit oleh BPKP. Metode analisis data yang digunakan
yaitu model penelitian Miles & Huberman berupa pengumpulan data, reduksi data,
penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa
harga pokok produksi PDAM Tirta Daroy yang menggunakan NRW standar
menunjukkan nilai yang lebih rendah daripada menggunakan NRW riil PDAM Tirta
Daroy. Penelitian ini juga menunjukkan hasil bahwa PDAM Tirta Daroy belum
mencapai tarif full cost recovery apabila menggunakan harga pokok produksi riil,
sedangkan apabila menggunakan harga pokok produksi standar PDAM Tirta Daroy
telah mencapai tarif full cost recovery.


Kata Kunci: Harga Pokok Produksi, Full Cost Recovery, Non Revenue Water,
PDAM Tirta Daroy.

This research aims to analyze the results of determining the basic price of PDAM Tirta Daroy's water production in 2020 and 2021, as well as looking at how the basic price of water production is implemented at PDAM Tirta Daroy. This research also aims to analyze the process of full cost recovery rates for PDAM Tirta Daroy in 2020 and 2021. This research is descriptive with a qualitative approach. The data sources for this research are primary data in the form of interviews and secondary data in the form of PDAM Tirta Daroy performance evaluation reports which have been audited by BPKP. The data analysis method used is the Miles & Huberman research model in the form of data collection, data reduction, data presentation and drawing conclusions. The research results show that the cost of production of PDAM Tirta Daroy using standard NRW shows a lower value than using PDAM Tirta Daroy's real NRW. This research also shows the results that PDAM Tirta Daroy has not reached the full cost recovery rate when using the real cost of production, whereas when using the standard cost of production, PDAM Tirta Daroy has reached the full cost recovery rate. Keywords: Cost of Goods Sold, Full Cost Recovery, Non-Revenue Water, PDAM Tirta Daroy.