ANALISIS AKUN DALAM PENGUKURAN PERKEMBANGAN LABA FINANSIAL DI RUMAH SAKIT PERHIASAN HATI DI MAKASSAR
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Abstract
The purpose of this study was to determine the financial performance of Permata Hati Hospital Makassar. The research used in this study is a quantitative approach with a sample of 3 years. The data taken are primary data and secondary data and the data collection techniques are observation and documentation. To analyze the data used key indicators, liquidity indicators, solvency, profit. The results of the study showed after the analysis using key indicators. Based on the financial performance ratio of Permata Hati Hospital Makassar, each year there is an increase and decrease which occurs due to a decrease in the volume of current assets such as cash due to an increase in operational costs. Permata Hati Hospital is limited to what Permata Hati Hospital is able to do. The coverage of short-term liabilities is reduced because the free funds for debt payments are lower. The liquidity ratio is in very good condition. This is because the hospital's fixed assets are damaged and this is followed by an increase in current debt. The credit rating is in very good condition. This is due to the low level of debt financing, because the composition of debt is smaller than the total capital of the hospital. The profit margin is in a bad situation. Because the hospital needs to manage logistics costs, increase sales and reduce unnecessary costs.
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Main Article Content
Abstract
The purpose of this study was to determine the financial performance of Permata Hati Hospital Makassar. The research used in this study is a quantitative approach with a sample of 3 years. The data taken are primary data and secondary data and the data collection techniques are observation and documentation. To analyze the data used key indicators, liquidity indicators, solvency, profit. The results of the study showed after the analysis using key indicators. Based on the financial performance ratio of Permata Hati Hospital Makassar, each year there is an increase and decrease which occurs due to a decrease in the volume of current assets such as cash due to an increase in operational costs. Permata Hati Hospital is limited to what Permata Hati Hospital is able to do. The coverage of short-term liabilities is reduced because the free funds for debt payments are lower. The liquidity ratio is in very good condition. This is because the hospital's fixed assets are damaged and this is followed by an increase in current debt. The credit rating is in very good condition. This is due to the low level of debt financing, because the composition of debt is smaller than the total capital of the hospital. The profit margin is in a bad situation. Because the hospital needs to manage logistics costs, increase sales and reduce unnecessary costs.