Perspektif Akuntansi
Vol 5 No 3 (2022)

Analisis Kinerja Keuangan RSUD Simpang Lima Gumul Sebelum dan Sesudah Penerapan PPK-BLUD

Anneke Shierly Frycillia Widodo (Unknown)
Erna Puspita (Unknown)
Sigit Puji Winarko (Unknown)



Article Info

Publish Date
19 Oct 2022

Abstract

PPK-BLUD is one of system which give flexibility for SKPD to build and opeate bussiness practice and still have a priority to increase a service quality for public. One of the goals of the estabilishment of a PPK-BLUD is to realize a prosperous society. BLUD status widely applied in the health service environment such as health center or general hospital. One of the hosptal which applied a BLUD system is RSUD SLG Kediri. RSUD SLG is under the aupspices of the Kediri District Health Office. This research have an purpose to analyze financial performance of RSUD SLG Kediri before and after applied PPK-BLUD. The variabel used in this research is some of financial ratio such as profitability ratio, liquidity ratio and solvability ratio.The analysis technique used is Paired Sample T Test. The statistical result show that Asymp sig is 0,010 or less than 0,05. So it can be conclude that there are different on financial performe of RSUD SLG before and after applied PPK- BLUD

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Journal Info

Abbrev

persi

Publisher

Subject

Humanities Education Social Sciences Other

Description

Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi ...