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 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 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 Penilaian Tingkat Efisiensi Pengelolaan Rumah Sakit Denganaplikasi Grafik Barber-Johnson Di Rumah Sakit Usada Sidoarjo

2015 ◽  
Vol 1 (1) ◽  
pp. 74
Author(s):  
Dyan Angesti
Keyword(s):  
Length Of Stay ◽  
Average Length ◽  
Visual Basic ◽  
Occupancy Rate ◽  
Bed Occupancy ◽  
Average Length Of Stay ◽  
Turn Over ◽  
Visual Basic 6.0

ABSTRAKUpaya pemberian pelayanan terbaik kepada customer oleh pihak manajemen rumah sakit tidak dapat dipungkiri apabila membutuhkan cost yang tidak sedikit. Langkah ataupun kebijakan yang akan diambil pihak manajemen haruslah merupakan langkah yang bijak. Disinilah informasi yang dihasilkan oleh unit rekam medis memegang peranan penting. Informasi yang berkualitas menjadi bermanfaat bagi pengambil keputusan baik keperluan internal maupun eksternal rumah sakit tersebut. Penelitian ini dilakukan pada bulan Maret sampai dengan Juli 2010 bertempat di Rumah Sakit Usada Sidoarjo.Variabel pada penelitian ini adalah Bed Occupancy Rate (BOR), Bed Turn Over (BTO), Average Length of Stay (AvLOS), Turn Over Interval (TOI). Penelitian ini merupakan penelitian pengembangan dengan tujuan mengembangkan laporan rumah sakit menjadi sebuah grafik Barber Johnson menggunakan Microsoft Visual Basic 6.0 sehingga dapat dipergunakan sebagai alat bantu pengambilan keputusan bagi pihak manajemen.

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

MODERATING EFFECT OF ECONOMIC GROWTH ON FINANCIAL PERFORMANCE OF MERGED INSTITUTIONS

2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Dr. Agnes Ogada ◽  
Dr. George Achoki ◽  
Dr. Amos Njuguna
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Financial Services ◽  
Panel Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Moderating Effect ◽  
Primary Data ◽  
The Government ◽  
To Come

Purpose: The purpose of the study was to determine the moderating effect of economic growth on financial performance of merged institutions Methodology: The study adopted a mixed methodology research design. The study population included all the 51 merged financial service institutions in Kenya. Purposive sampling was used. Primary data was obtained from questionnaires and a secondary data collection template was also used. The researcher used quantitative techniques in analyzing the data. Descriptive analysis for the study included the use of means, frequencies and percentages.  Inferential statistics such as correlation analysis was also used. Panel data analysis was also applied. Further, a pre and post merger analysis was used.Results: There was a significant relationship between the moderating effect of economic growth and financial performance of merged institutions.Unique contribution to theory, practice and policy: The government and Central Bank of Kenya to come up with strategies and policies to protect the financial services sector due to its immense contribution to the economy of the country by formulating policies aimed at controlling the effects of rapid fluctuations of the macro economic factors and their effects on the sector.

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 EFFECT OF VAT INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dr. John Kuria
Keyword(s):  
Length Of Stay ◽  
Sample Size ◽  
Research Design ◽  
Significant Relationship ◽  
Secondary Data ◽  
Tax Incentives ◽  
Primary Data ◽  
Inferential Statistics ◽  
Significance Level ◽  
The Government

Purpose: The purpose of this study was to determine the effect of VAT Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, VAT incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of total jobs created in Kenya. The results also revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy Based on the study findings, it was recommended that the government should reconsider its VAT policy by encouraging more VAT rebates to firms in order to boost their productivity and increase the volume of exports. The study also recommends that the government should introduce a strong monitoring unit to oversee the administration of tax incentives. Government should equally pay attention to the issue of security and infrastructure which are basic in order to maximize the benefits of tax incentives.

scholarly journals The efficient of beds used based on graphic Barber Johnson at Semen Padang Hospital in 2017

2019 ◽  
Vol 6 (12) ◽  
pp. 5071
Author(s):  
Sayati Mandia
Keyword(s):  
Statistical Analysis ◽  
Length Of Stay ◽  
Medical Record ◽  
Medical Records ◽  
Average Length ◽  
Sampling Technique ◽  
Occupancy Rate ◽  
Bed Occupancy ◽  
Average Length Of Stay

Background: Quality of hospital services can be seen from the bed usage. Statistical analysis of efficiency bed usage can be mesured based on inpatient medical records. To determine the efficiency requires four parameters namely bed occupancy rate (BOR), average length of stay (ALoS), turnover interval (TI), and bed turnover (BTR). parameters can be presented using Graphic Barber Johnson. This study aims to determine the efficiency of bed usage at Semen Padang Hospital in 2017.Methods: This research was conducted at Semen Padang Hospital, West Sumatera, Indonesia from January to December 2017. The study used a descriptive method with a qualitative approach. The data was collected from medical records department. The population is all abstraction data of in-patient medical record in 2017, 9796 medical record used total sampling technique. Data analysis was performed by calculating the values of ALoS, BOR, BTR, and TI. Data will be presented based on graphic Barber Johnson. Excel 2010 and graphic Barber Johnson method were applied for data analysis.Results: Number of daily inpatient censuses in 2017 are 31227 and number of service days are 31362. Number of beds 144. Statistical analysis results obtained total BOR 60%, BTR 67 times, TI 2 days and ALoS 3 days. The highest value of bed occupancy rate is 66% on August.Conclusions: Based on statistical, value of bed occupancy rate (60%) and turnover interval (2 days) are efficient at Semen Padang Hospital in 2017. Average length of stay (3 days) and bed turnover rate (67 times) are not efficient.

scholarly journals Analisis Dampak Platform Peer-To-Peer Airbnb Terhadap Usaha Perhotelan Konvensional di Provinsi Bali

2021 ◽  
Vol 5 (1) ◽  
pp. 34-47
Author(s):  
I Dewa Gede Ganapati ◽  
Tatan Sukwika ◽  
Yohanes Sulistyadi
Keyword(s):  
Hotel Industry ◽  
Secondary Data ◽  
Sharing Economy ◽  
Research Data ◽  
Occupancy Rate ◽  
Public Attention ◽  
Public Programs ◽  
The Government ◽  
Forecasting Analysis ◽  
The Impact

The sharing economy platforms in the accommodation, such as Airbnb, gain more public attention. Several hoteliers in Indonesia have complained about the unequal playing of the field due to the alleged tax violations. Some studies on the impact of Airbnb have been discussed in various countries, but this subject has not been widely conducted in Indonesia. This study aims to determine the impact of Airbnb on the conventional hotel industry in Bali and how the conventional hotel’s  response to compete with Airbnb. This research was conducted using qualitative research. Data was collected through interviews and secondary data collection. Interviews were conducted with representatives of hoteliers, Airbnb owners, and hospitality associations in Bali. Using forecasting analysis, this study finds that the presence of Airbnb in Bali has an impact on the occupancy rate of conventional hotels in Bali. However, there doesn't a significant impact from Airbnb regarding the hospitality revenue. Meanwhile, conventional hoteliers generally do not make particular efforts to compete with Airbnb. This research implies for the managerial side of hotels and public programs and policies, especially for the Government of Bali in the future to pay attention to consumer protection to provide equal action between conventional hotel and Airbnb owners.

scholarly journals Kinerja Keuangan Badan Layanan Umum Rumah Sakit Se-Jabotabek

1970 ◽  
Vol 4 (02) ◽  
pp. 161-169
Author(s):  
Sonny Sulaksono ◽  
Darmansyah Darmansyah
Keyword(s):  
Firm Size ◽  
Secondary Data ◽  
Data Retrieval ◽  
Jel Classification ◽  
Profit Margin ◽  
Service Agency ◽  
Financial Report ◽  
Quantitative Analysis Method ◽  
Report Data ◽  
Turn Over

ABSTRACT This study aims to identify and analyze the significant effect of cash ratio, receivable turn over, firm size on the financial performance proxyed by gross profit margin at General Hospital Service Agency located in Jakarta, Bogor, Tangerang and Bekasi. This research method using quantitative analysis method with secondary data retrieval, obtained from financial report data of hospital of Public Service Agency in Jabotabek area year 2013-2015 which measured by using ratio scale. The results of this study show that cash ratio partially does not affect significantly to gross profit margin, and the frequency of cash ratio movement that occurs partially has no impact on gross profit margin. Receivable turn-over is partially significant to gross profit margin, and the frequency of partially receivable turnover movements will have an impact on gross profit margin. Firm Size partially significant effect on gross profit margin, and firm size changes that occur partially impact on gross profit margin generated. ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh signifikan cash ratio, receivable turn over, firm size terhadap kinerja keuangan yang diproksikan oleh gross profit margin pada Rumah Sakit Badan Layanan Umum yang berlokasi di wilayah Jakarta, Bogor, Tangerang dan Bekasi. Metode penelitian ini menggunakan metode analisis kuantitatif dengan pengambilan data sekunder, diperoleh dari data laporan keuangan rumah sakit Badan Layanan Umum di wilayah Jabotabek tahun 2013-2015 yang diukur dengan menggunakan skala rasio. Hasil penelitian ini menunjukkan cash ratio secara parsial tidak berpengaruh secara signifikan terhadap gross profit margin, dan frekuensi atas pergerakan cash ratio yang terjadi secara parsial tidak berdampak apapun terhadap gross profit margin. Receivable turn-over secara parsial berpengaruh secara signifkan terhadap gross profit margin, dan frekuensi pergerakan Receivable turn-over yang terjadi secara parsial akan berdampak pada gross profit margin. Firm Size secara parsial berpengaruh secara signifikan terhadap gross profit margin, dan perubahan firm size yang terjadi secara parsial berdampak terhadap gross profit margin yang dihasilkan. JEL Classification: H83, I18, L25

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