Analisis Kinerja Keuangan RSUD dr. R. Goeteng Taroenadibrata Sebelum dan di Masa Pandemi Covid-19 Periode 2019-2020

PUTRI, AGNES SETIANI (2022) Analisis Kinerja Keuangan RSUD dr. R. Goeteng Taroenadibrata Sebelum dan di Masa Pandemi Covid-19 Periode 2019-2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 merupakan pandemi global yang memengaruhi seluruh sektor kehidupan. Salah satu sektor yang paling terkena dampak adalah sektor kesehatan. RSUD dr. R. Goeteng Taroenadibrata merupakan fasilitas kesehatan yang terkena dampak dan berperan penting di masa pandemi ini. Untuk mengetahui dampak pandemi Covid-19 terhadap rumah sakit tersebut, maka dilakukan penilaian kinerja keuangan dengan menggunakan analisis kinerja keuangan yang berupa rasio dan perbandingan beberapa akun dalam laporan keuangan. Terdapat sembilan rasio keuangan yang digunakan untuk menganalisis objek yang merupakan Badan Layanan Umum Daerah (BLUD). Analisis dilakukan dengan metode studi kepustakaan pada beberapa literatur dan analisis data dari laporan keuangan rumah sakit yang didapatkan melalui website resmi RSUD dr, R. Goeteng Taroenadibrata. Analisis kinerja keuangan ini bertujuan untuk mengetahui kinerja keuangan sebelum dan dimasa pandemi Covid-19, serta mengetahui bagaimana kaitan rumah sakit sebagai fungsi dari Public Service Obligation (PSO). Hasil dari pembahasan karya tulis ini menunjukkan bahwa kinerja keuangan RSUD dr. R. Goeteng Taroenadibrata dimasa pandemi Covid-19 mengalami peningkatan dibandingkan sebelum pandemi dan dinilai sangat baik. Selain itu, peran RSUD dr. R. Goeteng Taroenadibrata juga sudah sangat baik dalam menjalankan kewajibannya sebagai PSO./The Covid-19 pandemic is a global pandemic that affects all sectors. One of the sectors most affected is the health sector. RSUD dr. R. Goeteng Taroenadibrata is a health facility that affected and plays an important role during this pandemic. To find out the impact of the Covid-19 pandemic on the hospital, a financial performance assessment was carried out using financial performance analysis in the form of ratios and comparisons of several accounts in the financial statements. There are nine financial ratios used to analyze the object which is the Regional Public Service Agency (BLUD). The analysis was carried out using a literature study method on several literatures and data analysis from hospital financial reports obtained through the official website of RSUD dr, R. Goeteng Taroenadibrata. This financial performance analysis aims to determine financial performance before and during the Covid-19 pandemic, and to find out how the hospital is related as a function of the Public Service Obligation (PSO). The results of the discussion of this paper indicate that the financial performance of RSUD dr. R. Goeteng Taroenadibrata during the Covid-19 pandemic has increased compared to before the pandemic. It was very good. Beside that, the role of RSUD dr. R. Goeteng Taroenadibrata in carrying out his obligations as PSO has been very good.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pandemi Covid-19, Rasio Keuangan, Public Service Obligation (PSO), Covid-19 Pandemic, Financial Ratio, Public Service Obligations (PSO)
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 27 Feb 2023 02:29
Last Modified: 27 Feb 2023 02:29
URI: http://eprints.pknstan.ac.id/id/eprint/1005

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