ANALISIS BIAYA OPERASIONAL TOTAL DAN TARIF AIR BERSIH PADA SPAMDES TIRTA LESTARI KABUPATEN KULON PROGO

SPAMDES is needed by managing total operational costs and determining water tariff prices properly and appropriately to get benefits that can be used for SPAMDES development. A well-managed total operating cost can be determined if the cost of production is less than the water rate. At SPAMDES Tirta Lestari, which is located in Kaliapak Village, Samigaluh District, Kulon Progo Regency, it still does not take into account the price of water tariffs by Permendagri Regulation No. 21 of 2020 so this research needs to be carried out. The research was conducted by collecting financial reports and data on water use from SPAMDES Tirta Lestari clients from 2018-2020. In this study, total operational costs were calculated according to the 2019 POB SPAMS, the cost of production using the full costing method and the determination of water tariffs concerning the Regulation of the Permendagri Regulation No. 21 of 2020. The survey results show that in 2021-2025, the base tariff starts from Rp. 8.362/m³ – Rp. 10,414/m³ and the full tariff begins at Rp. 9.198/m³ – Rp. 11,455/m³. From the results of this analysis, if the determination of the basic tariff or full tariff is carried out, SPAMDES has covered the total operational costs and earns profits that can be used for SPAMDES development.