CD Tesis
Analisis Kinerja Keuangan Dan Non Keuangan Rumah Sakit Umum Daerah (RSUD) Bengkalis Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD)
This study aims to measure and analyze financial performance and nonfinancial
perfomance at Regional Hospital of Bengkalis before and after the
implementation of the Financial Management Pattern of the Regional Public
Service Agency (PPK-BLUD), which was the period 2013-2018. The financial
ratios measured and analyzed in this study were liquidity ratio, activity ratio,
profitability ratio, and capital structure ratio. Meanwhile, the non-financial
performances analyzed were BOR, ALOS, TOI, BTO, GDR, and NDR. This study
used mixed methods research. Financial and non-financial performance before
the implementation of PPK-BLUD were analyzed and compared to financial and
non-financial performance after the implementation of PPK-BLUD using
wilcoxon sign rank test to examine each variable.
The result indicates that there are no differences in financial and nonfinancial
performance before and after the implementation of PPK-BLUD. This is
due to Bengkalis Regional Hospital has not been able to utilize the flexibility
provided by PPK-BLUD optimally.
Key words: PPK-BLUD, financial performance, non financial perfomance,
wilcoxon sign rank test.
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