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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

The Financial Analisis Efektifitas Pengelolaan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Pada RSUD Bayu Asih Kabupaten Purwakarta Lusiana Badriah; Widiya Avianti
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 02 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i02.1434

Abstract

Management of working capital hospital operational costs is the need for operational, to improve financial performance effectively and efficiently in accordance with the Permendagri number 79 of 2018 concerning BLUD. The aim research is to determine the condition of working capital, to analyze the management of working capital with the financial performance of the hospital and to find out the turnover of working capital so that it is effective and efficient. Methodology uses a qualitative with a case study approach at Bayu Asih Hospital, Purwakarta. The research subjects of key respondents from the finance department and expert respondents, namely the vice director of general affairs and finance. The data analysis technique was triangulation of the results of observations, interviews, documentation of financial reports from 2017 to 2020 before the impact of the covid pandemic, classified based on themes and research findings and then analyzed using SWOT analysis. The results of research on working capital management in 2017 to 2020 are not fixed. Management of working capital to improve financial performance at BLUD Hospital pays attention to current assets and short-term liabilities so that it effectively and efficiently improves financial performance.
Co-Authors .Ridwan, S Abiyoga, Faizin Adam, Duki Adelia Putri Afdani, Hari Agus Mulyana Alfaizah, Insyirah Nisa Amanda, Septiana Annisa Fitri Anggraeni Aprianti, Deva Ariyati Rahayu, Desy Aryatie, Yayah Asyifa, Sarah Laila Azhar Affandi Cahyadi Supyansuri Dede Yusuf Maulana Duki Adam Endang Pitaloka Evi Syeftia Latifah Fadila, Vina Rizki Farah Fauziyah, Farah Fauzia, Fathia Fitria, Dissy Fitriani, lina Ganjar, Febriana Gumiwa, Ferdian Hamzah, Ahmad Hardiani, Andlisa Shiamara Heddy Setiawan Horas Djulius Imam Fauzi Imas Maesaroh Ina Revayanti Indah, Dewi Yuliati Indrajati, Indrajati Ismarianto, Dwi Iwan Ridwan Jayanti, Esti Jusdijachlan , R Jusdijachlan, R Jusdijachlan, R. Karoba, Dandrem Kartika Rahayu, Ika Komar Priatna, Deden Komar, Deden Kurniasih, Ratna Lesmono, Bayu Lestari, Septiana Listiya, Alika Lusi Suwandari Lusiana Badriah Luthfi Setiadiwibawa Mela Tri Yusnita Minlaeni, Minlaeni Monica Rosiana Mubarok, Wildan Syahrul Mugiati, Titi Nasrulloh, Firman Nur Izzati Nurpaida, Dian Nurrahmi, Alfianti Nurramadhan, Delfina Permatasari, Arini Purwana, Edi Purwanto Purwanto Rachman, Ariep Rahmawan, Moch Rifki Reza, Siti Nur Ridwan, Ridwan Ridwan, S Ridwan, S. Rosmayana, Andi RR. Ella Evrita Hestiandari Saeful Ulum, Devi Sahroni, Devina Samuel Samuel Sandha Medika Permana Septianawati, Dina Setiadi, Dani Setiawan, Ismawan Siswanda, Andi Siti Fatimah Sodikin, Ujang Supriatini, Anni Surya Putri, Alma Catherina Utami, Indri Putri Violeta, Arlienda Warsidi, Edi Winna Roswinna Wiriadinata, Andhika Yanti Yanti Yayat Rukayat Yunanto, Angling