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All Journal Jurnal Bina Akuntansi
M. Lutfi Al Fahmi
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA M. Lutfi Al Fahmi; Zulkarnaini Zulkarnaini; Fauzan Fauzan; Bobby Rahman; Maulidin Maulidin; Athailah Athailah
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.459

Abstract

This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.
Co-Authors Athailah Athailah Bobby Rahman Dasmi Husin fauzan Fauzan Intan Zahara Keumala, Cut Muftia Maryana Maryana Maulidin Maulidin Shalawati Shalawati Shasqia Ulfa Tamara Zulkarnaini Zulkarnaini