ARTIKEL PENELITIAN EVALUASI KINERJA KEUANGAN RSUD SAWAHLUNTO SETELAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERA TAHUN 2011

Abstract

Financial performance reports are used to provide relevant information on financial and Position of all transactions made during the period. Financial performance assessments conducted to compare the results with the expected results, and to analyze the deviation from the target set at the beginning. The purpose of this study is to assess the financial performance of the District General Hospital Sawahlunto After application of Financial Management Pattern of Regional Public Service Board Sawahlunto Year 2011. This study uses financial data Sawahlunto Hospital in 2011. The research was carried out since july- november 2012. The result showed -35.71% Profitability, Liquidity, which consists of quick ratio, current ratio and cash ratio by 1109.61%, 701.42% and 260%., Solvency 0.77%. Assessment of cost recovery rate is 55, 47%. achievement of revenue target of 88.68%. Assessment of the efficiency of 116.77% financing.