Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal ILTIZAM Journal of Sharia Economic Research Formosa Journal of Multidisciplinary Research (FJMR)
Ferinluary, Fadila
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023 Ferinluary, Fadila; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12561

Abstract

This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.
Co-Authors Anjarsari, Putri Salsa Enggar Diah Puspa Arum Febrila, Ariqo Mukhzarudfa, Mukhzarudfa Ratih Kusumastuti SRI RAHAYU Wasti Margaretha, Widya Wiralestari, Wiralestari