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All Journal Journal of Innovative and Creativity
Rahmi, Sherly Firsta Rahmi
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Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Tinjauan Pustaka Mengenai Dampak Pengelolaan Rugi Laba Terhadap Kinerja Keuangan Rumah Sakit: Sudut Pandang Manajerial Rahmi, Sherly Firsta Rahmi; Dewi, Nur Husna; Hartono, Budi; Daud, Alfani Ghutsa
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i4.1634

Abstract

The management of income statements is a crucial aspect in strategic decision-making within hospitals. The study aims to analyze the impact of income statement management on hospital financial performance from a managerial perspective. Using a literature review approach based on 20 national and international journals, the study concludes that a proper understanding and utilization of income statement can enhance operational efficiency, support effective resource allocation and strengthen strategic planning. From a managerial standpoint, the income statement functions as a tool for monitoring and evaluating the performance of work units. Furthermore, it serves as a basis for both short- and long-term financial decision-making. The study also highlights that hospital management teams who actively utilize this report tend to exhibit more stable and sustainable financial performance. Lastly, it emphasizes the importance of strengthening hospital management capacity in effectively managing and utilizing financial information to support the success of healthcare service delivery.
Co-Authors Budi Hartono Daud, Alfani Ghutsa Dewi, Nur Husna