Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Business and Quality Research
Rochmad Munandar
Master of Management, Faculty of Economics and Business, Hasanuddin University and Kendari Health Polytechnic, Ministry of Health
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Performance Analysis at Politeknik Kesehatan Kendari as Work Unit of Non-Tax State Revenue Towards Public Service Agency Rochmad Munandar; Andi Ratna Sari Dewi; Pratiwi Febrianti
International Journal of Business and Quality Research Vol. 1 No. 03 (2023): July - September, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i03.432

Abstract

This study aims to measure and present the financial performance of the Politeknik Kesehatan Kendari as a NTSR Satker to a Public Service Agency work unit.A Cash Ratio of 0% gets a score of 0 out of a maximum score of 3. Thus the Cash Ratio gets a score of 0 in the Bad category (C). The current ratio of 511.92% gets a score of 3.6 out of a maximum score of 4.8. Thus the current ratio gets a score of 80 in the Good category (A). Receivables Collection Period 7 days, gets a score of 4.5 out of a maximum score of 4.5, thus getting a score of 100 in the good category (AAA). Fixed Asset Turnover Ratio of 12.66 with a score of 0.6 out of a maximum score of 1.5 with a score of 80 in the Moderate category (B). Return on Fixed Assets of Negative 38.96 gets a score of 0 out of a maximum score of 1.5, So the Return on Fixed Assets is 0 with a Bad category (C). Equity Return is Negative 38.66, getting a score of 0 out of a maximum score of 1.5, So the Equity Return Value is 0 with the Bad category (C). The ratio of NTSR Revenue to Operational Costs of 26.47% gets a score of 0.9 out of a maximum score of 3, so that the Ratio of NTSR Revenue to Operational Expenses ratio gets a score of 30 in the Bad category (CC). Overall the Performance Assessment from Financial Ratio analysis at the Politeknik Kesehatan Kendari got a score of 9.6 out of a maximum score of 19,5, so that it got a score of 49 in the moderate category (BB). Referring to No. 129/PMK.05/2020 pasal 7 Politeknik Kesehatan Kendari a healthy financial performance by category MEDIUM (BB), so that it can be considered to become a PSA work unit.
Co-Authors Andi Ratna Sari Dewi Pratiwi Febrianti