Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Akuntansi Enrichment : Journal of Management Jurnal Darma Agung Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Adi Wiratno
Universitas Jenderal Soedirman
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Enrichment : Journal of Management

 1 
The Effect Of Covid-19 Pandemic On Financial Performance Of Covid-19 Referral And Non-Referral Hospital Lisamelia; Adi Wiratno
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.472 KB) | DOI: 10.35335/enrichment.v12i3.680

Abstract

The purpose of this paper is twofold: to examine the relationship between Covid-19 pandemic and hospital performance and to compare the performance of Covid-19 referral and non-referral hospitals. To this end, secondary data were obtained from fourteen state-owned hospitals. These fourteen hospitals were parts of Indonesia Health Care Corporation (IHC). The data on hospital’s performance were used to represent the population of all state-owned hospitals in Indonesia. A correlation test was performed using the Rank Spearman test, while the comparison test was done using Mann-Whitney. Test results showed a weak, positive relationship between both types of hospitals in terms of ROA, a moderate, positive relationship between both types of hospitals in terms of EBITDA margin, and a moderate, negative relationship in terms of BOPO ratio. A significant difference in financial performance was also noticed between Covid-19 referral and non-referral hospitals. The result implies that hospitals play a central role in handling Covid-19 pandemic, especially those appointed as the referral hospital by the authority. Referral hospitals actively handled the pandemic, as indicated by the significant difference in financial performance compared to non-referral hospitals. This work is expected to contribute to future studies on similar topics and the hospital management's decision-making process when a similar condition occurs in the future.
Co-Authors Agus Sunarmo Eko S I Wayan Mustika Imam Raditia Zabbar Arief Lisamelia Negina Kencono Putri Sukirman Sukirman Wahyu Ningsih Warsidi *