JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)

Analisis Kinerja Keuangan BLUD Pada Rumah Sakit X Di Provinsi Kalimantan Selatan (KALSEL)

Vitasari, Anastasia (Unknown)
Hasymi, Liana Fitriani (Unknown)
Marliadi, Reny (Unknown)
Rahman, Andri Nur (Unknown)
Hastuti, Eny (Unknown)



Article Info

Publish Date
23 Jul 2025

Abstract

Financial performance is an important indicator in assessing the efficiency and effectiveness of hospital financial management, especially those with Regional Public Service Agency (BLUD) status. This research aims to analyze the financial performance of Hospital The research method used is descriptive quantitative with data collection through financial report documentation for the 2019–2023 period and interviews. Analysis was carried out on liquidity ratios, activity, profitability, PNBP ratio to operational costs, as well as BLUD financial management compliance. The research results show that overall Hospital The conclusion of this research is that although Hospital X has demonstrated good financial performance according to regulatory standards, improvements in certain aspects are still needed to support financial management.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...