ANALISIS KINERJA KEUANGAN BADAN LAYANAN UMUM DAERAH RSUD Dr. SAIFUL ANWAR MALANG (Studi kasus pada BLUD RSUD Dr. Saiful Anwar Malang periode 2013-2016)

Abstract

ABSTRACT
The conduction of this research is to analyze the financial performance at the Badan
Layanan Umum Daerah RSUD Dr. Saiful Anwar Malang, through the analysis of
activity ratios and profitability ratios. The research model is through field research
(fieldresearch), which is directly research in the company, by conducting directly
interviews with the leaders and employees of the company, analyzing the financial
statements and library research, it means that the research is using literature and
writings that connected with the object of writing, which is intended to obtain the
theoretical basis that will be used in discussing the problems under study.
The results of this study indicate that the activity ratio has decreased in 2015, and in
2016 it is more significant, while the profitability ratio also decreased in 2015 and in
2016 it is more significant also. Based on the calculation of the financial
performance of Badan Layanan Umum Daerah RSUD Dr. Saiful Anwar Malang,
during the three years period, the activities ratios and the profitability ratios is un
efficient, it is evident that the company is lacking in terms of planning and
implementation of strategies to increase the corporate profits. The company doesn’t
have an evaluation to maintain the succeeded of the financial performance in the
past.
Keywords: Activity Ratio Analysis, Profitability Ratio Analysis and Company
Financial Performance.