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All Journal Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Khariidatul Bahiyyah
Politeknik Lembaga Pendidikan dan Pengembangan Profesi Indonesia
Economics, Econometrics & Finance Education

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Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi Yuyun Kurniawati; Khariidatul Bahiyyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8242

Abstract

Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being able to cover company expenses. One of the principles of water tariff setting is full cost coverage, i.e. that all company costs can be covered by tariff revenues. Therefore, to achieve this principle, a Break Even Point calculation is conducted, i.e. where the total revenue from the sales volume is equal to the total costs. Through this research, it can be determined whether the drinking water tariff of BLUD Air Minum Cimahi City can cover all company costs. The research used is a qualitative and descriptive approach. Information was obtained through interviews and documentation. The results of this study indicate that BLUD Air Minum is appropriate in setting the Drinking Water tariff, because at the beginning of the fourth quarter or October, the Drinking Water tariff revenue has reached the break-even point.Keywords: Tariff, Cost, Break Even Point Keywords: Tariff, Cost, Break Even Point
ANALISIS TREN HARGA SAHAM PASCA KEBIJAKAN PENYALURAN STIMULUS FISKAL RP200 TRILIUN PADA BANK HIMBARA INDONESIA Nurasiah Nurasiah; Khariidatul Bahiyyah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 2 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i2.2026.467-473

Abstract

Penelitian ini bertujuan untuk menganalisis tren harga saham Bank HIMBARA sebagai respons pasar modal terhadap kebijakan stimulus fiskal pemerintah senilai Rp200 triliun. Metode penelitian yang digunakan adalah Mixed Methods dengan menganalisis pergerakan harga saham sebelum dan setelah pengumuman kebijakan stimulus fiskal pada periode Juni hingga Desember 2025. Data yang digunakan merupakan data sekunder berupa harga saham bulanan Bank HIMBARA yang diperoleh dari sumber resmi pasar modal. Hasil penelitian menunjukkan bahwa respons pasar modal terhadap kebijakan stimulus fiskal tidak bersifat merata antar bank. Beberapa saham menunjukkan kenaikan harga setelah pengumuman kebijakan, namun sebagian lainnya justru mengalami penurunan pada periode selanjutnya. Temuan ini mengindikasikan bahwa kebijakan stimulus fiskal hanya memberikan dampak jangka pendek dan belum mampu mendorong tren kenaikan harga saham yang berkelanjutan. Simpulan penelitian ini menunjukkan bahwa respons pasar modal terhadap kebijakan stimulus fiskal sangat dipengaruhi oleh penilaian investor terhadap efektivitas kebijakan serta karakteristik masing-masing bank
Co-Authors Nurasiah Nurasiah Yuyun Kurniawati