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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JURNAL ILMIAH ADVOKASI JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Jurnal Multidisiplin Madani (MUDIMA) Research of Service Administration Health and Sains Healthys Journal of Innovation Research and Knowledge Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Asril, Juli
Universitas Islam Nusantara
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Working Capital Management Effectiveness and Fixed Asset Management Efficiency on the Financial Performance of Anutapura Regional Hospital, Palu City Wentinusa, Stella Maria; Rohendi, A; Asril, Juli
Research of Service Administration Health and Sains Healthys Vol 7, No 1 (2026): Research of Service Administration Health and Sains Healthys (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/rehat.v7i1.10353

Abstract

This study aims to analyze the effect of working capital management effectiveness and fixed asset management efficiency on the financial performance of RSUD Anutapura Palu. The independent variables used are Working Capital Turnover (WCT) and Fixed Asset Turnover (FAT), while financial performance is measured using Return on Fixed Assets (ROFA). A quantitative approach was employed, using multiple linear regression analysis based on financial report data from 2017 to 2022. The results indicate that WCT and FAT simultaneously have no significant effect on ROFA, as shown by a significance value of 0.906 (> 0.05), thus rejecting the alternative hypothesis. These findings suggest that other factors such as high operational costs, fluctuations in BPJS revenue, and the lack of integration of financial indicators into strategic planning documents have a more dominant influence on financial performance. Therefore, improvements in integrated financial management systems and the implementation of result-based budgeting principles are necessary to enhance efficiency and ensure the hospital's financial sustainability.
Co-Authors Arlette Suzy Puspa Pertiwi Gunati, Mira Hanafi, Doni Haspada, Deni Haspada, Deny Herdiyanti, Siti Handayani Hernawati Kristina Kristina Mardiansah, Songgi Muhammad fauzan Pradita, Nugraha Rohendi, A Rohendi, Rohendi Rosidawati Wiradirja, Imas Ryan Faisal Saputra, Ade Rizki Sugiarto Wentinusa, Stella Maria Wojtyla, Maria Caroline