ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA

Cut Muftia Keumala (Sekolah Tinggi Ilmu Ekonomi Lhokseumawe)
Maryana Maryana (sekolah tinggi ilmu ekonomi lhokseumawe)
Dasmi Husin (Politeknik Negeri Lhokseumawe)
M. Lutfi Al Fahmi (Sekolah Tinggi Ilmu Ekonomi Lhokseumawe)
Shalawati Shalawati (Sekolah Tinggi Ilmu Ekonomi Lhokseumawe)
Shasqia Ulfa Tamara (Sekolah Tinggi Ilmu Ekonomi Lhokseumawe)
Intan Zahara (Sekolah Tinggi Ilmu Ekonomi Lhokseumawe)

Jurnal Bina Akuntansi
Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.