Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Vol 1, No 2: Agustus 2022

Analisis Rasio Keuangan sebagai Dasar Penilaian Kinerja Keuangan Sebelum dan Setelah Munculnya Pandemi Virus Corona (Covid-19) di Rumah Sakit UNS

Nur Sidiq, Anas Harya (Unknown)
Luhgiatno, Luhgiatno (Unknown)
Wahyuningsih, Panca (Unknown)



Article Info

Publish Date
01 Aug 2022

Abstract

This study aims to analyze financial ratio analysis as the basic for assessment of financial performance before and after the event of the corona virus pandemic (covid-19) in uns hospital. This type of research is a retrospective study with descriptive and analytical research methods. Retrospective research is research that seeks to look back (backward looking) where research explains past data. Descriptive research method is a research method that is carried out with the main aim of making a picture or description of a situation objectively. This study describes the calculation of financial ratios using the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios at UNS Hospital for the 2018-2020 period. The financial reporting period in 2018 was chosen because this year the conditions at the UNS Hospital have not been affected by the Corona virus pandemic. The financial report for 2020 was chosen because this year UNS Hospital has been affected by the Corona virus. The purpose of this study is that readers can find out financial performance based on the results of analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios at UNS Hospital before and after the emergence of the Corona virus in Indonesia and find out the comparison of the results of the analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios before and after the emergence of the Corona virus in Indonesia.Keywords: liquidity ratio, solvency ratio, activity ratio, and profitability ratio

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Journal Info

Abbrev

fokusemba

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published three times a year (April, August and December).The scope of journal is: Economic, Management, Accounting ...