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All Journal Budgeting: Jurnal Akuntansi Syariah
Siti Khadijah
Universitas Negeri Makassar

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ANALISIS KINERJA KEUANGAN BADAN LAYANAN UMUM RUMAH SAKIT (STUDI KASUS RSUP DR. WAHIDIN SUDIROHUSODO MAKASSAR) Siti Khadijah; Azwar Anwar; Warka Syachbrani
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/wgaz3g10

Abstract

This study aims to analyze the financial performance of the Public Service Agency Hospital, RSUP Dr. Wahidin Sudirohusodo Makassar, for the 2021–2023 period. The data collection technique used in this research is documentation. The data analysis technique applied in this study is descriptive quantitative analysis. The data sources used for data collection include secondary data. The research results show that RSUP Dr. Wahidin Sudirohusodo Makassar consistently maintained a performance score of "A (Good)" from 2021 to 2023, based on the Director General of Treasury Regulation No. PER-22/PB/2020. This reflects a stable financial condition. The cash ratio remained at 0.25, and the current ratio remained at 4.00. The accounts receivable collection period changed from 1.75 days in 2021, increasing to 2.25 days in 2022, and then improving to 1.25 days in 2023. The fixed asset turnover and fixed asset return remained stable at 2.00 and 0.50, respectively. The return on equity increased from 0.60 in 2021-2022 to 0.80 in 2023, while the ratio of PNBP revenue to operational expenses remained at 4.00. Overall, the hospital's financial condition is good.
Co-Authors Azwar Anwar Warka Syachbrani