ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO KEUANGAN PADA RUMAH SAKIT ERNALDI BAHAR PALEMBANG

MERLY, ARIZKA (2016) ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO KEUANGAN PADA RUMAH SAKIT ERNALDI BAHAR PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Analysis of Financial Performance with using Finantial Ratios in Rumah Sakit Ernaldi Bahar Palembang Merly Arizka, 2016. Accounting, State of Polytechnic of Sriwijaya (xiii + 51 Pages) Email : merly.arizka@ymail.com________________________________________ This final report aims to analysis the financial performance of Rumah Sakit Ernaldi Bahar Palembang for the year 2014 and 2015. Author collected primary data likes financial statements they are balance sheets, operating statements and budget realization and revenue expenditure. Analysis of financial performance with using financial ratios based on Peraturan Direktur Jenderal Perbendaharaan Nomor per-34/PB/2014 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Layanan Kesehatan by comparing the respective financial statement items that are relevant or significant data on a formula. From the analysis, the author conclude that the hospital has an average financial performance which is not good based on the calculation of financial ratios respectively. The problem is to perform the ratio calculations, there are no hospital budgeting done, such as surplus/deficit before post gains or losses and the amount of the subsidy cost of the patient. The hospital should do budgeting in order to determine the financial performance measurement related to hospital finances for the year 2014 and 2015. The hospital also should be controlling the sales order is not the buffer stock or stock extras that make inventories piled up in vain because it is not sold.

Item Type: Thesis (Other)
Uncontrolled Keywords: Analysis, Financial Performance, Financial Ratios.
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 26 May 2017 01:44
Last Modified: 26 May 2017 01:44
URI: http://eprints.polsri.ac.id/id/eprint/3560

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