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Journal : Tata Kelola

Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum Nurliah, Nurliah; Mus, Abdul Rahman; Dani, Ibrahim
Tata Kelola Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.166 KB) | DOI: 10.52103/jtk.v10i2.79

Abstract

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan RSUP Dr. Wahidin Sudirohusodo Makassar setelah implementasi Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012 pada RSUP Dr. Wahidin Sudirohusodo Makassar. Data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang akan digunakan oleh penulis dalam penelitian ini adalah metode analisis kuantitatif yaitu menggunakan analisis Rasio Keuangan berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: Per-36/PB/2012. Hasil penelitian menunjukkan bahwa: (1) hasil analisis rasio kas, rasio lancar, dan periode penagihan piutang di RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong kurang baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut berada di bawah nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; (2) Hasil analisis perputaran aset tetap (PAT), imbalan atas aktiva tetap (ROA), dan imbalan ekuitas (ROE) menunjukkan kondisi keuangan RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut mendekati atau mencapai nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; dan (3) RSUP Dr. Wahidin Sudirohusodo Makassar yang memiliki nilai rasio keuangan dan pendapatan BLU secara keseluruhan adalah 44,7% dengan predikat penilaian kinerja keuangan digolongkan dalam klasifikasi “cukup sehat. The purpose of this study was to analyze the financial performance of RSUP Dr. Wahidin Sudirohusodo Makassar after the implementation of the Financial Management Pattern of the Public Service Agency (PPK-BLU) based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012 at Dr. Wahidin Sudirohusodo Makassar. The data used are quantitative data and qualitative data. The analysis method that will be used by the authors in this study is a quantitative analysis method that is using the analysis of Financial Ratios based on the Director General of Treasury Regulation Number: Per-36 / PB / 2012. The results showed that: (1) analysis of cash ratios, current ratios, and accounts receivable collection periods at RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as not good, where the average value obtained from the analysis of financial ratios was below the maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; (2) The results of analysis of fixed asset turnover (PAT), return on fixed assets (ROA), and return on equity (ROE) show the financial condition of RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as good, where the average value obtained from the analysis of the financial ratios approached or reached a maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; and (3) RSUP Dr. Wahidin Sudirohusodo Makassar, whose overall financial ratio and BLU income is 44.7% with the rating of financial performance classified as "quite healthy"
Co-Authors , Michael, Kwan Abd Saddam Mujib Abdul Rizal Adrianus Adrianus Agustian, Jaka Farih Alfando WS, Johantan Amaliah, Nurul Amrullah, Fakhri Ananda Putri, Aulia Lun Andari, Gardis Ari Andayani Asdar Asdar Asep Sunandar Ashari, Rowi Ayu Adhita Damayanti Bagus Dwi Hari Setyono Baiq Hilda Astriana, Baiq Hilda bin Tuan Kechik, Tuan Nordin Boer, Kheyenne Molekandella Chandrika Eka Larasati, Chandrika Eka Dani, Ibrahim Dawapa, Merry Dewi Putri Lestari, Dewi Putri Dian Fitriani Dwivayani, Kadek Dristiana Dzulkipli, Dzulkipli Edoardo Tondang Erdiawati Arief Euis Nurlaela Fachrizal, Riza Fadli Syamsuddin Fauzi, Fadhillah Nur Fibiantoro, Imam Firdaus, Muhammad Nur Firmawati Firmawati Gigentika, Soraya Ginting, Nina Maksimiliana Gunarmi Gunarmi, Gunarmi Hairunnisa Hairunnisa Hapzah, Hapzah Hasan, Tri Amaliya Hasanuddin Hasanuddin Hernawati Hernawati Himawan, Mahardika Rizki Idawati Idawati Ilmi, Muhammad Rizqan Imawan, Ahmat Alex Teguh Ineke Nursih Widyantari, Ineke Nursih Irwan, Zaki Jayawarsa, A.A. Ketut Jefri, Edwin Jubhari, Yuristson Junaenah, Een Kaharto, Kaharto Kamila, Adissa Cahya Kezia Arum Sary Kheyene Molekandella Boer Kristian, Dony Kurniati, Widya Latjompoh, Kurniawan Adisaputra lestariningsih, Wiwid Lestariningsih, Wiwid Andriyani Limbong, Sunarlia M, Asia Mahardika Rizqi Himawan Martanina, Martanina Muhammad Hasyim, Muhammad Muhammad Sumsanto mujalifah, mujalifah Muntaha, Yasirul Murdin, Lalu Ferdi Alfarisi Mus, Abdul Rahman Muslyha, Amilia Najdah, Najdah Nastiti, Ninda Neto, Emilia Tinci Nisa, Andi Khaerun Nur Hikmah Nurani Syaamanda Maulika Oeij Nurbaya Nurbaya Nurbaya Nurbaya, Nurbaya Nursalam Nursalam Pabidang, Siswanto Paryono Puspita Sari, Yanita Puspita, Aria Putra, Fajar Ade Putri, Axel Faradila RACHMAT HIDAYAT Rahmadani, Jeri Rahmadhani, Adinda Rahman Ma'rifatullah, Fathur Rahman, Ibadur Ramadhani, Fathanah Tri Rasmaniar, Rasmaniar Retni, Ani Rhojim Wahyudi Rifayanti, Rina Rina Juwita Rini, Ferdiansyah Rizky, Muhammad Alfa Robiansyah, Yani Rohmah, Ainun Ni'Matu Romadhani, Tri Rosmiaty Rosmiaty Sadikin Amir Sahra, Jihan Fatimatus Sajriawati Sajriawati Sakina, Sholihati Lathifa Sakinah, Sholihati Lathifa Saptono Waspodo Sary, Kezia Arum Sasabone, Luana Sedana, Ganda Sari Sianturi, Reny Simbala, Iskandar Siti Aisyah Sitti Hilyana Sri Yulianti Suci Ananda, Andi Sucipta, Johantan Alfando Wikandana Sucipta, Wikandana Sunarni Sunarni Syamsuddin, Agustan Syukur, Sabirin B Talango, Sakinah Taufiq, Anwar Thamrin Tahir Untari Untari W.S., Johantan Alfando Wahab, Annisa Patricia Wahyudi, Rojim Wesa Nurrahim, Irsalinda Wijayanto, Ahmad Wikandana Sucipta, Johantan Alfando WS, Johantan Alfando Yosehi Mekiuw, Yosehi Yudhistira, Agung Yudianti, Yudianti Yuriatson, Yuriatson