This study aims to measure the effectiveness and efficiency of hospital performance Madiun through accounting analysis. Provide advice to the executive management roles in order to achieve a more effective and efficient collective. Ensure the response and feedback with the management of this research. Judging from that to be achieved, this study was included in the descriptive type, because this study was intended to get an idea of how the accounting factors affect the performance of management. This study also uses the verification method, which explains and describes the relationship between the independent variables (independent) and dependent variable (dependent), and then analyzed in an effort to obtain the best model. This study analyzes the development of obtaining the results of the effectiveness and efficiency of hospital management performance Madiun in the 2012 fiscal year tend to be quite stable because of the effectiveness and efficiency of hospital management performance Madiun decline seen in the financing of the total receipts minus, of the solvency analysis. The development of the effectiveness and efficiency of hospital management performance Madiun in the 2012 fiscal year tend to be fairly stable because of the effectiveness and efficiency of hospital management performance Madiun decline seen in the financing of the total receipts minus, and from the results of the analysis of the results obtained activity demonstrated high activity of activity assets in fiscal year 2012.