ANALISIS KINERJA PERUSAHAAN UMUM DAERAH AIR MINUM TIRTA SORUME KABUPATEN KOLAKA

Abstrak

This study aims to assess the performance of Perumda Air Minum Tirta Sorume, Kolaka Regency, based on its health level during the 2021–2023 period. The study uses a quantitative descriptive approach with data analysis using the balanced scorecard method developed by BPPSPAM. The analyzed data includes financial, service, operational, and human resource aspects, comprising a total of 18 indicators. Data collection techniques were conducted through interviews and documentation.The research results show that the company's performance score in 2021 was 1.760, decreased to 1.730 in 2022, and increased to 1.915 in 2023. With a performance score below 2.2, the performance of Perumda Air Minum Tirta Sorume, Kolaka Regency, is categorized as "distressed". Therefore, the company is advised to enhance the efficiency of financial recording by implementing an Accounting Information System and optimizing asset management, including inventorying productive assets. Additionally, the company needs to replace aging distribution pipelines, establish an online complaint and payment system, and ensure that customer water meters function properly. Efforts to improve operational quality can also be pursued through water quality testing, restructuring distribution using a zoning system, and developing human resources through relevant training programs.

Kata kunci

• Balanced Scorecard
• Perumda Air Minum
• kinerja