EVALUASI KINERJA KEUARGAN PADA RUMAH SAKIT Dt. ERNALDI BAHAR PALEMBANG

SURYANI, WULAN and Tjandrakirana DP, Rina (2010) EVALUASI KINERJA KEUARGAN PADA RUMAH SAKIT Dt. ERNALDI BAHAR PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are I) to evaluate the financial performance of the hospital Dr. Bahar Emaldi Palembang and 2) to describe the financial health of hospitals that can provide solutions that can overcome the negative conditions of the performance. Research finding has shown that during period of years 2007-2009, the financial performance of hospitals has decreased. This can be seen from the decrease in the percentage of budget realization and achievement of revenue targets. Based on the calculation of cash flow ratios indicate that in the years 2007 to 2009 capital spending of hospitals is higher than its operational activities. The height of this activity is marked with the purchase of additional assets by the hospital. In order to improve the financial performance of hospitals, management of hospitals may balancing the cost of operating expenditure and capital expenditure and the target and realization of hospital services need to be controlled in order to achieve harmony between the increase in assets and services

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kinerja Keuangan, Rasio Arus Kas
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 31 Mar 2020 03:41
Last Modified: 31 Mar 2020 03:41
URI: http://repository.unsri.ac.id/id/eprint/28747

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