Abstrak

Analisis penerapan harga pokok produksi dalam penetapan tarif air di PDAM Kota Baru Kalimantan Selatan. Deskriptif kuantitatif adalah metode yang digunakan. Laporan keuangan tahun 2023 menjadi data sampel. Pengumpulan data dilakukan melalui dokumentasi dan wawancara. Variabel penelitian meliputi komponen biaya produksi dan volume produksi. Analisis menggunakan metode full costing. Temuan penelitian memperlihatkan HPP sebesar Rp. 2.382 per m³. Angka itu berdasarkan Permendagri No.71/2016. Harga jual rata-rata mencapai Rp. 5.184 per m³. Margin keuntungan sebesar 117,6%. Tingkat kehilangan air sebesar 14,17% berada di bawah standar maksimal 20%. Laba operasional mencapai Rp. 21.613.440.000. Rasio laba terhadap penjualan sebesar 57,15%. Kesimpulannya, PDAM sukses menerapkan strategi penetapan tarif. Strategi itu seimbang antara keberlanjutan finansial dan fungsi sosial.

Kata Kunci –harga pokok produksi; tarif air; PDAM; kinerja keuangan; akuntansi biaya

Abstract

The study has the goal of examining how the cost of goods sold (COGS) is used in setting water tariffs at PDAM Kota Baru, South Kalimantan. A quantitative descriptive approach is employed as the research method, with data gathered through documentation of financial reports and interviews conducted in depth. The full costing method is employed to compute COGS, this method involves all components of production costs. Results indicate a COGS of Rp. 2,382 per cubic meter according to Permendagri No.71/2016. The actual average price at which water is sold is Rp. 5,184 per cubic meter, this produces a profit margin of 117.6%. With a progressive tariff system, effective cross-subsidies are created. The rate of water loss is 14.17%, this is below the standard maximum of 20%. Financial performance presents an operating profit of Rp. 21,613,440,000. The ratio of profit to sales is 57.15%. The study arrives at a conclusion that PDAM has implemented a tariff setting strategy with success. This strategy balances financial sustainability with the social function.

Keywords – cost of goods sold; water tariff; PDAM; financial performance; cost account