Image of Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah ( PPK-BLUD ) Pada Rsud Arifin Achmad Di Provinsi Riau
Penanda Bagikan

CD Tesis

Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah ( PPK-BLUD ) Pada Rsud Arifin Achmad Di Provinsi Riau

This study aims to analyze the difference of financial performance before and after the implementation of Local Public Service Agency‘s Financial Management Pattern (PPK-BLUD) and the influence of PPK-BLUD on financial performance of RSUD Arifin Achmad in Riau Province.
The data which was used in this study are financial reports of RSUD Arifin Achmad from 2007-2015. Financial performance variables which were used are in the Regulation of Director General of Treasury (PER-34/PB/2014), they are cash ratio, current ratio, Collecting Period, Fixed Asset Turn Over, Return on Fixed Asset, Return on Equity, Inventory Turn Over and the ratio of Non-tax State Revenue (PNBP) to operational cost. This study is a descriptive-quantitative study. The study was using Kolmogorov-Smirnov-test for testing the normality of data and t-test for testing the difference of financial performance before and after the Implementation of Local Public Service Agency‘s Financial Management Pattern (PPK-BLUD).
The result indicated that there are four out of eight financial performance indicators of RSUD Arifin Achmad which were tested showed significant difference after the implementation of PPK-BLUD, they are collecting period, fixed asset turn over, inventory turn over, and the ratio of non-tax state revenue (PNBP) to operational cost. Meanwhile, cash ratio, current ratio, return on fixed asset, and return on equity showed no significant difference after the implementation of PPK-BLUD on RSUD Arifin Achmad.

Keywords : Financial performance, Financial ratio, PPK-BLUD.

Ketersediaan
#
Perpustakaan Universitas Riau 10 03. 219 (0128)
10 03. 219 (0128)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 219 (0128)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
ix, 114 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 03. 219 (0128)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar