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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Naz’aina, Naz’aina
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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FINANCIAL PERFORMANCE ANALYSIS BEFORE AND AFTER THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PATTERNS OF REGIONAL GENERAL SERVICES AGENCY AT CUT MEUTIA REGIONAL GENERAL HOSPITAL, ACEH UTARA REGENCY Rolinda, Cut; Naz’aina, Naz’aina; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 6 (2022): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i6.34

Abstract

This study analyzed differences in financial performance before and after the implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) at Cut Meutia Public Hospital, North Aceh Regency. Financial performance was proxied by the ratio of profitability, liquidity, solvency, and activity. The periods used were 2012-2015 (Before KDP-BLUD) and 2016-2019 (After KDP-BLUD). This study used secondary data in the form of quantitative data. The data analysis method used was Paired T-Test. The results showed that in financial performance ratios, there were significant differences in the ratio of profitability, liquidity, and activity before and after the implementation of PPK-BLUD, but the solvency ratio did not differ before and after the implementation of PPK-BLUD at Cut Meutia Hospital, North Aceh Regency.
THE INFLUENCE OF INCOME RATIO ON INDEPENDENCE RATIO DURING COVID-19 AT LANGSA GENERAL HOSPITAL BLU Maimun, Maimun; Khaddafi , Muammar; Naz’aina, Naz’aina
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 9 (2022): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i9.52

Abstract

The Regional Public Service Agency (BLUD) is a regional work unit and has a legal status that is not separate from the regional government. BLUD is formed to provide services to the community in the form of providing goods and services that are sold without prioritizing seeking profit.The population to be studied in this study is the Total Revenue of BLUDs until 2021 (during the COVID-19 pandemic). Annual BLUD income which describes its ability to cover operational expenditures for one year so that the hospital's financial independence can be seen clearly. The sample of this study uses data from the Langsa Hospital BLUD Revenue report for the period January 2019 to June 2021.GPM has a positive and significant effect on financial independence. The positive coefficient means that if the GPM increases, financial independence during the Covid-19 BLU of the Langsa Regional General Hospital will also increase. NPM has a positive and insignificant effect on financial independence. A negative coefficient means that if the NPM increases, financial independence during the Covid-19 BLU of the Langsa Regional General Hospital will decrease, and vice versa. ROI has a positive and significant effect on financial independence, a positive coefficient means that if the ROI increases, financial independence during the Covid-19 BLU of the Langsa Regional General Hospital will also increase. ROE has a negative and insignificant effect on financial independence, a negative coefficient means that if ROE increases, financial independence during Covid-19 BLU Langsa Regional General Hospital will decrease.
Co-Authors Khaddafi , Muammar Maimun Maimun Muammar Khaddafi Rolinda, Cut