PENGARUH KINERJA KEUANGAN DAN KINERJA PELAYANAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA

ASTUTI, INDAH KUSUMA (2020) PENGARUH KINERJA KEUANGAN DAN KINERJA PELAYANAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA. S1 thesis, Universitas Mercu Buana.

[img]
Preview
Text (HAL COVER)
1. Cover Skripsi.pdf

Download (207kB) | Preview
[img]
Preview
Text (ABSTRAK)
4. Abstrak.pdf

Download (27kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
2. Lembar Surat Pernyataan Karya Sendiri.pdf

Download (239kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
3. Lembar Pengesahan Skripsi.pdf

Download (246kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf

Download (71kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (239kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (196kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (194kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf

Download (196kB) | Preview
[img] Text (BAB I)
10. Bab I.pdf
Restricted to Registered users only

Download (315kB)
[img] Text (BAB II)
11. Bab II.pdf
Restricted to Registered users only

Download (337kB)
[img] Text (BAB III)
12. Bab III.pdf
Restricted to Registered users only

Download (503kB)
[img] Text (BAB IV)
13. Bab IV.pdf
Restricted to Registered users only

Download (251kB)
[img] Text (BAB V)
14. Bab V.pdf
Restricted to Registered users only

Download (30kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (34kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (142kB)

Abstract

The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018. The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Keywords: Financial Performance, Service Performance, Financial Independence, Cost Recovery Rate. Tujuan dari penelitian ini adalah untuk mengetahui pegaruh kinerja keuangan yang diukur dengan indikator current ratio, fixed asset turnover, return on asset dan kinerja pelayanan yang diukur dengan indikator bed occupancy ratio, turn over interval, dan length of stay terhadap tingkat kemandirian keuangan rumah sakit. Objek penelitian ini adalah rumah sakit umum pemerintah milik Kementerian Kesehatan Republik Indonesia yang sudah menjadi Badan Layanan Umum (BLU). Sampel penelitian yang digunakan adalah metode sampel jenuh atau sensus yang mengambil seluruh populasi menjadi sampel penelitian. Studi ini menggunakan data sekunder pada tahun 2016-2018. Hasil penelitian ini menunjukkan bahwa kinerja keuangan (current ratio, fixed asset turn over, return on asset) dan kinerja pelayanan (bed occupancy ratio, turn over interval, length of stay) secara bersama-sama memiliki pengaruh positif dan signifikan terhadap kemandirian keuangan rumah sakit yang diukur dengan indikator cost recovery rate. Secara parsial, current ratio memiliki pengaruh negatif signifikan, fixed asset turnover memiliki pengaruh positif tidak signifikan, return on asset memiliki pengaruh positif signifikan, bed occupancy ratio memiliki pengaruh positif tidak signifikan, turn over interval memiliki pengaruh positif tidak signifikan, dan length of stay memiliki pengaruh negatif tidak signifikan terhadap kemandirian keuangan rumah sakit yang diukur dengan indikator cost recovery rate. Kata kunci: Kinerja Keuangan, Kinerja Pelayanan, Kemandirian Keuangan, Cost Recovery Rate.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 247
NIM/NIDN Creators: 43216010238
Uncontrolled Keywords: Kinerja Keuangan, Kinerja Pelayanan, Kemandirian Keuangan, Cost Recovery Rate.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 353 Specific Field of Public Administration/Administrasi Negara yang Membawahi Bidang Khusus, Departemen > 353.6 Administration of Health Services/Departemen Kesehatan (Depkes)
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 > 657.4 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 > 725.5 Welfare and Health Buidings/Arsitektur Rumah Sakit dan Gedung Kesehatan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 May 2022 02:38
Last Modified: 13 Jul 2022 02:45
URI: http://repository.mercubuana.ac.id/id/eprint/62142

Actions (login required)

View Item View Item