ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN RUMAH SAKIT UMUM DAERAH (STUDI KASUS PADA RSUD DI SUMATERA SELATAN)
Journal Title: Jurnal Akuntansi - Year 2017, Vol 5, Issue 2
Abstract
The purpose of this research is to analyze cash flow ratio in funds managing at South Sumatera Regional State Hospital (RSUD) and to analyze hospital financial performance in South Sumatera based on the analysis of the cash flow ratio. This research used quantitative descsriptive analysis methodology by using cash flow ratio. This research used hospital’s cash flow report in financial report as secondary data and information through internat and journal as the primary data. Results indicate that the performance of the RSUD in South Sumatera is not good. It is shown by the results of the cash flow ratio analysis on average less than 1 and cash flow ratio analysis performance measurement method is not used because cash flow analysis ratio using a lot of equity as a data while in the RSUD the data is not showed.
Authors and Affiliations
Rika Henda Safitri, Asfeni Nurullah, Burhanuddin Burhanuddin
Keywords
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- EP ID EP286593
- DOI 10.24964/ja.v5i2.283
- Views 117
- Downloads 0
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