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FINANCIAL PERFORMANCE ANALYSIS BEFORE AND AFTER THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PATTERNS OF REGIONAL GENERAL SERVICES AGENCY AT CUT MEUTIA REGIONAL GENERAL HOSPITAL, ACEH UTARA REGENCY Cut Rolinda; Naz’aina Naz’aina; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology Vol. 1 No. 6 (2022): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i6.34

Abstract

This study analyzed differences in financial performance before and after the implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) at Cut Meutia Public Hospital, North Aceh Regency. Financial performance was proxied by the ratio of profitability, liquidity, solvency, and activity. The periods used were 2012-2015 (Before KDP-BLUD) and 2016-2019 (After KDP-BLUD). This study used secondary data in the form of quantitative data. The data analysis method used was Paired T-Test. The results showed that in financial performance ratios, there were significant differences in the ratio of profitability, liquidity, and activity before and after the implementation of PPK-BLUD, but the solvency ratio did not differ before and after the implementation of PPK-BLUD at Cut Meutia Hospital, North Aceh Regency.