ANALISIS KINERJA KEUANGAN PADA UNIT KERJA RAWAT JALAN RUMAH SAKIT UMUM DAERAH DEPATI HAMZAH KOTA PANGKALPINANG (STUDI KASUS PADA RUMAH SAKIT UMUM DAERAH DEPATI HAMZAH KOTA PANGKALPINANG TAHUN 2017-2019)

Abstrak

This thesis research is entitled in Indonesian: “Analisis Kinerja Keuangan Pada Unit Kerja Rawat Jalan Rumah Sakit Umum Daerah Depati Hamzah Kota Pangkalpinang Tahun 2017–Tahun 2019”.The facts and theories used in the data analysis were carried out inductively starting from the collection of data relating to the analysis of financial performance in the outpatient work unit in RSUD Depati Hamzah Kota Pangkalpinang then analyzed by qualitative methods on the data obtained, then analyzed to provide a comprehensive description and explanation of the problem under study, with predetermined boundaries to obtain results and conclusions regarding the formulation of the existing problem. The data analysis process begins by collecting secondary data, namely financial performance data Regional Public General Hospital Depati Hamzah Kota Pangkalpinang which consists of liquidity ratio, solvency ratio, profitability ratio, cost recovery rate, and level of independence.

Efforts to improve service quality can use the concept of a case management system. A case management system as an effort to improve the quality of services at the microsystem level can be developed in hospitals. This can be achieved if it is carried out based on the implementation principles, namely:

“A holistic and comprehensive, patient-focused interprofessional collaborative approach. Facilitate shared decision-making, interprofessional learning, and patient assistance. Up-to-date service. Support to maintain compliance with existing health regulations.”

In general, hospital operating costs can be reduced through the use of technology in various ways, for example:

“Operational Centralization, Number of Employees, Virtual Management.”

The results of the analysis of income and costs can be seen that the decrease in the surplus indicates that Regional Public General Hospital Depati Hamzah Kota Pangkalpinang earns less than the costs incurred.

From the results of the financial ratio analysis, it can be seen that the value of assets, receivables, equity, income, costs, and profits of the Regional public General Hospital Depati Hamzah Kota Pangkalpinang tends to increase. Financial performance Regional public General Hospital Depati Hamzah Kota Pangkalpinang in 2018 compared to 2017 and 2019 insolvency ratio, cost recovery rate, and level of independence. Meanwhile, the liquidity ratio and profitability ratio decreased in 2018 and 2019.