ANALYSIS OF THE FINANCIAL PERFORMANCE OF RSUD ANUTAPURA PALU BEFORE AND DURING COVID 19

Jumiati; Muslimin; Juliana Kadang

doi:10.59769/tajam.v5i3.196

Authors

Jumiati Universitas Tadulako
Muslimin Universitas Tadulako
Juliana Kadang Universitas Tadulako

DOI:

https://doi.org/10.59769/tajam.v5i3.196

Keywords:

Financial Ratio, BLUD, covid 19

Abstract

This type of research is descriptive quantitative research with the trend analysis method / time series analysis which focuses on knowing and analyzing the financial performance of the Regional Public Service Agency of the Anutapura Palu Regional General Hospital before and during the Covid 19 pandemic from the aspects of liquidity, activity aspects, profitability aspects, and aspects of PNBP income to operational costs. The research method using descriptive is a research method carried out to focus on the main objective of objectively describing and describing the situation. This research describes the calculation of financial ratios and uses the analysis of liquidity ratios, activity ratios, profitability ratios and PNBP revenue ratios at Anutapura Palu Hospital for the period 2017-2022. The financial reporting period in 2017 until 2019 was chosen because this year the condition of Anutapura Palu Hospital has not been affected by the Covid 19 pandemic. The financial report for 2020 to 2022 was chosen because this year Anutapura Palu Hospital has been affected by the Covid 19 Pandemic. Financial ratio analysis shows that during the Covid 19 pandemic, management performance to generate surplus to the hospital has decreased compared to before the Covid 19 pandemic. Continuous performance evaluation is essential to ensure the continuity of sustainability and improvement in the quality of hospital services.

References

Armen, F., Azwar, V., & Mars. (2013). Dasar-dasar Manajemen Keuangan Rumah Sakit. Gosyen Publishing.

Abdul, K., Chairil, F. A., & Tenripada, T. (2023). the Effect of Budget, Audit and Government Performance: Empirical Evidence From Indonesian Regional Governments. Экономика региона, 19(1), 289-298.

Candrasari, M., Kurrohman, T., dan Wahyuni, N. I. (2018). Analisis Kinerja Keuangan dan Pelayanan dengan Kemandirian Rumah Sakit di RSUD Dr. Abdoer Rahem Situbondo. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(1), 94–99.

Furqan, A. C., Kahar, A., Masdar, R., Andriana, C., Rahmaniyah, F., & Risma, R. (2023). Mechanism of incentives and accountability in rural institutions: Regional context in global dimensions of SDGS. Cogent Economics & Finance, 11(2), 2259274.

Haris, N., Furqan, A. C., Kahar, A., & Karim, F. (2023). Disaster risk index on disaster management budgeting: Indonesia’s national data set. Jamba-Journal of Disaster Risk Studies, 15(1), 1365.

Hayat, A., Hamdani, dan Azhar, I, Yahya, M.N, Hasrina, C.D, Ardiany, Y, Rinanda, Y, Nurlaila, Ikhsan, A, Noch, M.Y. (2021). Manajemen Keuangan Buku 1. Madenatera.

Kadang, J., Mursinto, D., & Purwono, R. (2018). Factors influencing profit efficiency of banking in indonesia. Journal of Developing Economies, 3(2), 1.

Kasmir. (2017). Analisis Laporan Keuangan (Pertama, Vol. 10). PT Raja Grafindo Persada.

Mutasowifin, A. (2014). Intisari Analisis Kinerja Keuangan. Mahameru Publishing House.

Nurliah, N., Mus, A. R., dan Dani, I. (2020). Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum. Tata Kelola, 7(1), 47–61.

Peraturan Direktur Jenderal Perbendaharaan Nomor PER-36/PB/. (2016). Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Kesehatan. Kementerian Keuangan Republik Indonesia. Jakarta.

Peraturan Direktur Jenderal Perbendaharaan Nomor PER-24/PB/. (2018). Perubahan Atas Peraturan Direktur Jenderal Perbendaharaan Nomor PER-36/PB/2016 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Kesehatan. Kementerian Keuangan Republik Indonesia. Jakarta.

Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006. Pedoman Pengelolaan Keuangan Daerah

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 79 Tahun 2018. (t.t.). Badan Layanan Umum Daerah. Kementerian Dalam Negeri Republik Indonesia. Jakarta.

Rosita, Ghozali, I., Harto, P., Susanto, H., & Zainuddin, F. (2020). Intellectual capital and financial performance of state-owned banking: Evidence from Indonesia. International Journal of Learning and Intellectual Capital, 17(1), 47-60.

Setyawati, I., Sufyati, H. S., Kasim, M. Y., Meini, Z., & Hardini, R. (2020). Does the Indonesian Capital Market Have Resistance During the Pandemic of Covid-19. Italienisch, 11(2), 464-469.

Sugiyono. (2022). Metode Penelitian Manajemen. CV Alfabeta.

Suparman, S., & Muzakir, M. (2023). Regional inequality, human capital, unemployment, and economic growth in Indonesia: Panel regression approach. Cogent Economics & Finance, 11(2), 2251803.

Tria, R. (2021). Perbandingan Kinerja Keuangan Rumah Sakit Umum Daerah Polewali dengan Rumah Sakit Umum Daerah Majene. Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar, 1(2), 26–26.

Winarso, A. N. A. (2018). Analisis Kinerja Keuangan Terhadap Laporan Keuangan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (Ppk-Blud) Pada Rsud Idaman Banjarbaru Kota Banjarbaru. Kindai, 14(3).

Yunus Kasim, M., Muslimin, & Dwijaya, I. K. B. (2022). Market reaction to the Covid-19 pandemic: Events study at stocks listed on LQ45 index. Cogent Business & Management, 9(1), 2024979.