ANALISIS PERBANDINGAN KINERJA PENGELOLAAN KEUANGAN SATKER BLU DENGAN NON BLU POLITEKNIK KESEHATAN KEMENTERIAN KESEHATAN REPUBLIK INDONESIA

FEBRIYANTI, YETTY (2019) ANALISIS PERBANDINGAN KINERJA PENGELOLAAN KEUANGAN SATKER BLU DENGAN NON BLU POLITEKNIK KESEHATAN KEMENTERIAN KESEHATAN REPUBLIK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and examine the Comparative Analysis of Satker Blu Financial Management Performance with Non Blu Health Polytechnic of the Ministry of Health of the Republic of Indonesia. The research variables used are financial ratios which refer to the Director General of Treasury Regulation Number Per-32 / PB / 2014 concerning Guidelines for Assessing the Performance of Public Service Bodies in the Field of Education Services. The financial ratios used for performance measurement include: cash ratio, current ratio, collecting period, fixed asset turnover, return on fixed asset, return on equity and PNBP ratio to operating costs. The population in this study amounted to 38 satker. The sample used was 32 satker with sampling using purposive sampling technique. The data in this study are secondary data taken from the 2016 Health Polytechnic Financial Report and the website of each health polytechnic. Data were analyzed using SPSS 21. The results of this study indicate that there are differences in financial performance of cash ratios and current ratios of Health Polytechnic BLU and Non-BLU Health Polytechnic. And there is no difference in financial performance in the period of collecting, fixed asset turnover, return on fixed asset, return on equity and PNBP ratio to operational costs of Health Polytechnic BLU and non-BLU Health Polytechnic. Keywords : Financial Performance, Public Service Agency, Financial Ratio, Independent Sample T-test Penelitian ini bertujuan untuk menguji dan mengkaji Analisis Perbandingan Kinerja Pengelolaan Keuangan Satker Blu Dengan Non Blu Politeknik Kesehatan Kementerian Kesehatan Republik Indonesia. Variabel penelitian yang digunakan adalah rasio-rasio keuangan yang mengacu pada Peraturan Direktur Jenderal Perbendaharaan Nomor Per-32/PB/2014 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Layanan Pendidikan. Rasio keuangan yang digunakan untuk pengukuran kinerja meliputi:.rasio kas, rasio lancar, periode penagihan piutang, perputaran aset tetap, imbalan atas aset tetap, imbalan ekuitas dan rasio PNBP terhadap biaya operasional. Populasi dalam penelitian ini berjumlah 38 satker. Sampel yang digunakan sebanyak 32 satker dengan pengambilan sampel menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari Laporan Keuangan Tahun 2016 politeknik kesehatan dan website masing-masing politeknik kesehatan. Data dianalisis dengan menggunakan SPSS 21. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan kinerja keuangan rasio kas dan rasio lancar Politeknik Kesehatan BLU dan Politeknik Kesehatan non BLU. Dan tidak terdapat perbedaan kinerja keuangan pada periode penagihan piutang, perputaran aset tetap, imbalan atas aset tetap, imbalan ekuitas dan rasio PNBP terhadap biaya operasional Politeknik Kesehatan BLU dan Politeknik Kesehatan non BLU. Kata kunci : Kinerja Keuangan, Badan Layanan Umum, Rasio Keuangan, Independent Sample T-test

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 624
Call Number: SE/32/18/406
NIM: 43215110578
Uncontrolled Keywords: Kinerja Keuangan, Badan Layanan Umum, Rasio Keuangan, Independent Sample T-test
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Jan 2019 02:44
Last Modified: 22 Jan 2019 08:30
URI: http://repository.mercubuana.ac.id/id/eprint/46585

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