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Assessment of Financial Performance of Siti Fatimah Hospital, South Sumatra Province, In The Application of The Regional Public Service Agency (PPK-Blud) Financial Management Pattern Djaky Nanda Parita; Mohamad Adam; Mu’izzuddin Mu’izzuddin
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i01.866

Abstract

Regional General Hospital (RSUD) is a Government-Owned Hospital tasked with providing health services for the community. The purpose of this study is to measure the financial performance of the Siti Fatimah Regional General Hospital (RSUD) of South Sumatra Province; since 2018, it has become a Regional Public Service Agency (BLUD). Data collection techniques are carried out by interview, observation and documentation methods. The data analysis method uses Financial Ratios and BLU Financial Management Compliance by the Regulation of the Director General of Treasury Number PER-22 / PB / 2020. The results of this study, from 2018 to 2022, when viewed from Financial Ratios, show that several ratios have not received optimal scores. Several indicators have not received an optimal score from the BLU Financial Management Compliance level. When viewed as a whole from the assessment of financial aspect performance, Siti Fatimah Hospital of South Sumatra Province has received a GOOD predicate. However, it has not achieved the most optimal score.
The Effect of Financial Performance on The Value of Companies in The Banking Sector: The Role of Good Corporate Governance as a Moderation Variable Riky Panca Putra Kusuma; Marlina Widiyanti; Shelfi Malinda; Mohamad Adam
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 8 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i8.114

Abstract

The purpose of this study is to obtain empirical evidence of the influence of profitability (Return On Assets and Return On Equity), BOPO, Credit Risk (NPL ratio) and the role of Good Corporate Governance as a moderating variable on the Value of Banking Companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 13 companies with a research period from 2017-2021 so that there were 65 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple linear regression analysis method with interaction test. The results showed that ROA has a significant positive effect, ROE has a significant negative effect on firm value. Meanwhile, BOPO, NPL and GCG have no effect on company value. GCG as a moderating variable moderates ROE on firm value however, it cannot moderate the effect of ROA, BOPO and NPL. The implication of this research is that companies must pay attention to profitability and those that can affect stock prices so that company value can increase.