scholarly journals Analisis Kinerja Keuangan dan Pelayanan dengan Kemandirian Rumah Sakit di RSUD Dr.Abdoer Rahem Situbondo

2018 ◽  
Vol 5 (1) ◽  
pp. 94
Author(s):  
Mentari Candrasari ◽  
Taufik Kurrohman ◽  
Nining Ika Wahyuni
Keyword(s):  
Financial Performance ◽  
Recovery Rate ◽  
Average Length ◽  
Secondary Data ◽  
Cost Recovery ◽  
Service Performance ◽  
Service Agency ◽  
Average Length Of Stay ◽  
Turn Over ◽  
Solvency Ratio

This study aims to analyze the financial performance and service or the dr. Abdoer Rahem hospital that implement regional public service agency since 2009. This study included a quantitive research with time series method. The data used is secondary data collected through the financial statements and management report hospital. Financial performance is measured by financial ratios of liquidity ratio, solvency ratio, and profitability ratio. Meanwhile, service performance is measured by six indicators, namely: Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). The study’s hypotheses were tested using pearson corerelation. The results showed that financial performance is measured by the solvency ratio is statistically proven to correlate strongly with the cost recovery rate and level of independence. Service performance as measured by BTO has a strong correlation with the level of independence.Keywords: financial performance, service performance, cost recovery rate, and level of independence

scholarly journals EVALUASI KINERJA PELAYANAN DAN KEUANGAN RSUD YANG MENERAPKAN POLA PENGELOLAAN KEUANGAN BLUD

2018 ◽  
Vol 3 (2) ◽  
pp. 11-25
Author(s):  
Annafi Indra Tama
Keyword(s):  
Length Of Stay ◽  
Financial Performance ◽  
Death Rate ◽  
Secondary Data ◽  
Service Agency ◽  
Occupancy Rate ◽  
Bed Occupancy ◽  
Analytical Technique ◽  
The Government ◽  
Turn Over

Abstrak. Evaluasi Kinerja Pelayanan Dan Keuangan Rumah Sakit Umum Daerah Yang Menerapkan Pola Pengelolaan Keuangan BLUD.  Penelitian ini bertujuan untuk mengevaluasi kinerja pelayanan dan keuangan rumah Badan Layanan Umum Daerah. Kualitas pelayanan diukur menggunakan indikator Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate dan Gross Death Rate pada RS.Tugurejo Semarang. Data yang digunakan pada penelitian ini merupakan data sekunder yaitu laporan keuangan, laporan kinerja instansi pemerintah RS.Tugurejo. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dengan menggunakan alat uji yaitu pearson coorrelation test. Hasil dari penelitian menunjukkan bahwa tidak terdapat korelasi antara kinerja pelayanan dengan efektivitas dan efesiensi keuangan rumah sakit, namun kinerja keuangan berkorelasi secara kuat terhadap efektivitas dan efesiensi rumah sakit. Hal ini harus menjadi sebuah perhatian khusus oleh pemerintah untuk terus dapat meningkatkan kualitas pelayanan tidak hanya peningkatan kinerja keuangan rumah sakit.Kata Kunci: Pelayanan, Keuangan, Efektivitas, EfesiensiAbstract. Evaluation Of Regional Public Hospital Services Performance And Financial Application Of Blud Management Patterns. This research aimed to evaluate the performance of services and home finances Regional Public Service Agency. Service quality was measured using Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate and Gross Death Rate indicators at RS.Tugurejo Semarang. The data used in this study are secondary data, namely financial report, government agency performance report RS.Tugurejo. The analytical technique used in this research is descriptive statistical analysis. The results of the study indicate that there is no correlation between service performance and effectiveness and financial efficiency of hospital, but financial performance correlated strongly to effectiveness and efficiency of hospital. This should be a special concern by the government to continue to improve the quality of services not only to improve the financial performance of hospitals only. Keywords: Service, Financial, Effectiveness, Efficiency  

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Arniyatun Febi Hastuti ◽  
Istiatin Istiatin ◽  
Fithri Setya Marwati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; Profitability.

scholarly journals Financial Performance of Janapriya Multiple Campus Pokhara

2018 ◽  
Vol 7 (1) ◽  
pp. 35-45
Author(s):  
Hari Bahadur Bhandari
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Recovery Rate ◽  
Balance Sheet ◽  
Cost Recovery ◽  
Financial Statement ◽  
Development Fund ◽  
Income Statement ◽  
Internal Sources ◽  
Profitability Ratios

Financial performance analysis is based on financial statement. Financial statement is the final product of accounting process. Fundamentally, financial performance analysis refers to financial statement analysis to identify financial strength and weaknesses by establishing appropriate relationship among the figures of income statement and balance sheet. The main objective behind this study was to assess the financial performance of Janapriya Multiple Campus (JMC). Beside this, it also aimed to compare the financial performance and analyze the financial changes over a period of five years along with examining the cost recovery rate of JMC. This research was done with the help of secondary data entirely gathered from the annual report and official documents of the campus. The financial performance measured by using various financial/accounting and statistical tools such as common size financial statement, horizontal trend percent analysis, profitability ratios, mean and standard deviation. Based on the analysis, internal sources of fund including reserve and surplus, long term fund and campus development fund contribute more than 65% of the total liabilities/total assets. The highest percentage of permanent capital and fixed assets denote that the durable assets and fixed deposit amount were covered by the internal sources of fund. Findings have been arrived that the campus has got enough current assets to meet its current liabilities. The income statement shows total revenues increased every year at good rate and profit also increased every year except the years of 2070/71 and 071/72. In average, all profitability ratios are positive. Moreover, the analysis of collected data showed that there is no high fluctuation in the calculated profitability ratios and cost recovery rate. There exist positive relationship between revenue and expenses but the relationship is insignificant. Revenue explains 52.3 percent variation of variation in expenses. However, the institution is financially viable and there is a strong possibility to make money in long run.

scholarly journals HUBUNGAN MUTU PELAYANAN DENGAN KEPUASAN PASIEN RAWAT INAP DI RUMAH SAKIT UMUM DAERAH TAMIANG LAYANG

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Grace Siama Juwita ◽  
Lenie Marlinae ◽  
Fauzie Rahman
Keyword(s):  
Quality Of Service ◽  
Patient Satisfaction ◽  
Quality Of Care ◽  
Average Length ◽  
P Value ◽  
Chi Square ◽  
Average Length Of Stay ◽  
Turn Over ◽  
Occupation Rate

Abstrak Rumah Sakit Umum Daerah (RSUD) Tamiang Layang merupakan rumah sakit umummilik Pemerintah Daerah Barito Selatan. Data Bed Occupation Rate (BOR), Average Length Of Stay (ALOS), dan Bed Turn Over (BTO) pada tahun 2013-2014 mengalami penurunan yang artinya bahwa mutu pelayanan di rumah sakit juga semakin menurun. Tujuan penelitian ini adalah untuk menjelaskan hubungan mutu pelayanan pasien rawat inap dengan kepuasan pasien RSUD Tamiang Layang. Rancangan penelitian menggunakan cross sectionaldengan jumlah sampel 52 responden menggunakan metodeproportionalrandom sampling.Instrumen yang digunakan berupa kuesioner dan data dianalisis menggunakan uji Chi Square. Hasil penelitian menunjukkan bahwa terdapat hubungan antara mutu pelayanan dalam dimensi kehandalan (reliability), jaminan (assurance), bukti langsung(tangible), empati (empathy)dan daya tanggap (responsiveness)dengan kepuasan kerja dengan masing-masing p-value 0,000. Diharapkan agar pihak RSUD Tamiyang Layang dapat meningkatkan mutu pelayanansehingga kepuasan pasien terhadap mutu pelayanan dapat meningkat, sehingga dapat memaksimalkan kepercayaan pasien dalam memanfaatkan pelayanan kesehatan. Kata-kata kunci: Rumah sakit, mutu pelayanan, kepuasan, pasien  Abstract Regional General Hospital (Hospital) Tamiang Layang is a general hospital belonging to the Regional Government of South Barito. Data Bed Occupation Rate (BOR), Average Length Of Stay (ALOS), and Bed Turn Over (BTO) in 2013-2014 has decreased, which means that the quality of care in hospitals is also declining. The purpose of this study was to describe the relationship of quality of service inpatients with hospital patient satisfaction Tamiang Layang. Using a cross sectional study design with a sample of 52 respondents using proportional random sampling method. The instrument used was a questionnaire and the data were analyzed using chi square test. The results showed that there is a relationship between the quality of service in the dimensions of reliability (reliability), assurance (assurance), direct evidence (tangible), empathy (empathy) and responsiveness (responsiveness) and job satisfaction with each of the p-value of 0.000. It is hoped that the hospitals Tamiyang Layang can improve the quality of care that patient satisfaction with the quality of service can be increased, so as to maximize the patient's belief in the use of health services. Keywords: Hospital, quality of service, satisfaction, patient

scholarly journals Analysis of Financial Performance In PT. PP (Persero) Tbk

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Fadil Abu Bakar ◽  
Youlanda Hasan
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Financial Ratio ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over ◽  
Solvency Ratio

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.

scholarly journals SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN RUMAH SAKIT DENGAN PELAYANAN RAWAT INAP TERBAIK

2020 ◽  
Vol 6 (4) ◽  
pp. 55-62
Author(s):  
Chintya Puspa Dewi ◽  
Mustika Mentari
Keyword(s):  
Length Of Stay ◽  
Average Length ◽  
Ideal Solution ◽  
Bed Occupancy ◽  
Average Length Of Stay ◽  
Order Preference ◽  
Simple Additive Weighting ◽  
Topsis Technique ◽  
Turn Over

Rumah sakit adalah tempat pelayanan kesehatan yang pasti sangat diperlukan oleh masyarakat.Pelayanan tersebut dilihat dari efisiensi, sarana dan prasarana yang memadai, dan faktor lainnya. Efisiensi pelayanan rawat inap juga termasuk hal yang penting bagi pasien, khususnya yang harus dirawat di rumah sakit. Pihak rumah sakit melakukan sensus harian untuk meninjau dan meningkatkan kualitas pelayanan rawat inap. Kriteria pelayanan rawat inap adalah BOR (Bed Occupancy Ratio), BTO (Bed Turn Over), TOI (Turn Over Interval), dan AVLOS (Average Length of Stay). Untuk kemudahan dalam memilih, maka dibutuhkan sistem pendukung keputusan sebagai alat. Rumah sakit yang akan dijadikan pilihan oleh peneliti adalah rumah sakit yang ada di wilayah Kota Batu. Metode yang digunakan adalah gabungan SAW (Simple Additive Weighting) dan TOPSIS (Technique For Order Preference By Similiarity To Ideal Solution). Metode ini dipilih karena menggunakan persamaan matematis yang lebih sederhana untuk mendapatkan solusi terbaik. Hasil pengujian dapat digunakan untuk membantu masyarakat dalam pemilihan rumah sakit.

scholarly journals ANALISIS KINERJA KEUANGAN DAN NON KEUANGAN RUMAH SAKIT SEBELUM DAN SESUDAH BADAN LAYANAN UMUM DAERAH

ProBank ◽  
2017 ◽  
Vol 2 (2) ◽  
pp. 25-35
Author(s):  
Khairana Amalia Chrishartoyo ◽  
Sri Rahayu ◽  
Djusnimar Zutilisna
Keyword(s):  
Length Of Stay ◽  
Death Rate ◽  
Average Length ◽  
T Test ◽  
Occupancy Rate ◽  
Bed Occupancy ◽  
Paired Sample ◽  
Average Length Of Stay ◽  
Turn Over

Diterbitkannya Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 tentang Pedoman teknis Pola Pengelolaan Keuangan Badan Layanan Umum Daerah mengharuskan Pemerintah Daerah menganut PPK - BLUD dalam manajemen Rumah Sakit dalam rangka meningkatkan pelayanan kesehatan bagi masyarakat. Penelitian ini bertujuan untuk melihat perbedaan kinerja keuangan dan non keuangan RSUD Dr Moewardi sebelum dan sesudah berstatus BLUD. Kinerja keuangan diukur dengan rasio likuiditas, rasio aktivitas, rasio profitabilitas, dan rasio struktur modal. Sedangkan kinerja non keuangan diukur dengan rasio efisiensi pelayanan yaitu Bed Occupancy Rate, Bed Turn Over, Turn Over Interval, Average Length Of Stay, Gross Death Rate dan Net Death Rate. Teknik analisis yang digunakan adalah Paired Sample T Test. Hasil uji statistik menunjukkan tiga dari empat kelompok rasio keuangan yang diuji memiliki nilai Asymp. Sig. (2-tailed) kurang dari 0,05 sehingga dapat disimpulkan terdapat perbedaan signifikan pada kinerja keuangan RSUD Dr Moewardi sebelum dan sesudah BLUD, sedangkan pada rasio efiseiensi pelayanan hanya dua dari enam rasio yang memiliki nilai Asymp. Sig. (2-tailed) kurang dari 0,05 sehingga dapat disimpulkan tidak terdapat perbedaan signifikan pada kinerja efisiensi pelayananRSUD Dr Moewardi sebelum dan sesudah BLUD.Kata kunci :BLUD, kinerja keuangan, kinerja efisiensi pelayanan, rasio keuangan

scholarly journals Analisis Kinerja Keuangan Perusahaan pada PT. Japfa Comfeed Indonesia Tbk

2020 ◽  
Vol 5 (2) ◽  
pp. 203
Author(s):  
Jezzyca Ria Paramita ◽  
Iwan Eka Putra ◽  
Abd Halim ◽  
Ermaini Ermaini
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Financial Ratios ◽  
Z Score ◽  
Financial Ratio ◽  
Financial Condition ◽  
Score Method ◽  
Solvency Ratio

Financial performance is an overview of how a company's financial condition is. To assess financial performance is used with a benchmark commonly called financial ratios. Financial ratios used are usually such as profitability ratio, liquidity ratio and solvency ratio. in addition to using financial ratios, the company can also use the Altman Z-Score method to assess the level of the company's bankruptcy prediction. This research aims to find out the financial performance of PT Japfa Comfeed Indonesia Tbk as well as the company's future bankruptcy predictions. the research method used is quantitative analysis based on secondary data taken from the Financial Statements of PT Japfa Comfeed Indonesia Tbk for the period 2014 to 2019. The results of the study are measurements of the company's financial ratio showing sufficient value while measurements using the company's Altman Z-Score method show healthy value which means it does not go into bankruptcy.

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