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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Akurasi
Ringkot P Nainggolan
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.956

Abstract

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.
Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.956

Abstract

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.
Challenging the Industry Effect: Evidence of Fundamental Risk Heterogeneity Across Sectoral and Industry Tiers Rexon Nainggolan; Ringkot P Nainggolan; Clarijun Q Montebon
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6465

Abstract

Purpose: The study challenges the industry effect concept by analysing total volatility and idiosyncratic risk in the firms listed in the Indonesia equity market to investigate whether firms in the same sector industry share similar risk profiles. Methodology: While previous work has largely focused on the time series of average idiosyncratic volatility, the study uses a novel cross-sectional approach to identify industry-wide mispricing in the normalisation of both total and idiosyncratic volatility, by using data from 601 publicly traded firms in the Indonesia Equity Market (IDX) and several robust statistical tests, including the Coefficient of Variance, the Shapiro-Wilk Test for Data Normality, the Kruskal-Wallis H test, and Levene's Test. Result: The findings show significant variation across industries, with coefficients of variation for total volatility and idiosyncratic risk at the market level higher than typically observed in homogeneous groups. Deviating from the traditional Structure-Conduct-Performance (SCP) view. Conclusions: This study found that the traditional Structure-Conduct-Performance (SCP) model is too simple to capture how firms really behave, especially when compared to the Resource-Based View (RBV) using modern risk analysis. Limitations: The study focuses on standard deviation and STEY X as measures of risk and does not cover other external factors, such as macroeconomic or geopolitical factors. Contributions: The results contribute to the existing capital market literature by providing empirical evidence that challenges the traditional concept of the industry effect, showing that sectoral and industry classifications fail as measures of firm risk profile.
Co-Authors Clarijun Q Montebon Eduward Tony Sitorus Maralus Samosir Rexon Nainggolan