Pengelolaan Cash Mismatch pada RSUD dr. Tjitrowardojo Purworejo

SWASTIKA, CARISSA INDAH (2022) Pengelolaan Cash Mismatch pada RSUD dr. Tjitrowardojo Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengelolaan kas dapat dikatakan optimal bilamana terjadi kecocokan antara cash in dengan cash out. Penelitian ini bertujuan untuk mengetahui seberapa optimal pengelolaan cash mismatch khususnya di lingkup RSUD dr. Tjitrowardojo Purworejo. Penelitian yang dilakukan merupakan penelitian kuantitatif. Analisa data menggunakan model Miller-Orr, analisis trend, dan networking hasil wawancara. Partisipan wawancara ditentukan dengan metode judgement-purposive sampling terhadap pengelola keuangan RSUD. Penelitian ini mengungkapkan bahwa tidak ditemukan adanya mismatch negatif pada pengelolaan kas RSUD dr. Tjitrowardojo tetapi terdapat surplus kas pada bulan-bulan tertentu. Berdasarkan analisis Miller-Orr ditemukan idle cash yang diakibatkan oleh belum diterapkannya prinsip active cash management secara sempurna. Ditemukan juga bahwa ketiadaan batas bawah dan batas atas kas serta preferensi pengelola berkontribusi terhadap tingginya idle cash pada RSUD./ Cash management can be said to be optimal if there is a match between cash in and cash out. This study aims to determine how optimal the management of cash mismatch, especially in the scope of RSUD dr. Tjitrowardojo Purworejo. This research is a quantitative research. Analysis of the data using Miller-Orr model, trend analysis, and networking interviews. Interview participants were determined by the judgment-purposive sampling method on the financial managers of the RSUD. This study revealed that there was no negative mismatch found in the cash management of RSUD dr. Tjitrowardojo but there was cash surplus in certain months. Based on the Miller-Orr analysis, it was found that idle cash caused by the incomplete implementation of the active cash management principle. It was also found that the absence of a lower and upper cash limit as well as management preferences contributed to the high idle cash at RSUD.

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