p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 01 January 2024 http://jist.publikasiindonesia.id/
Doi: 10.59141/jist.v5i01.866 78
ASSESSMENT OF FINANCIAL PERFORMANCE OF SITI FATIMAH
HOSPITAL, SOUTH SUMATRA PROVINCE, IN THE APPLICATION OF THE
REGIONAL PUBLIC SERVICE AGENCY (PPK-BLUD) FINANCIAL
MANAGEMENT PATTERN
Djaky Nanda Parita
1*
, Mohamad Adam
2
, Mu’izzuddin
3
Universitas Sriwijaya Palembang, Indonesia
Email: [email protected]
1*
, [email protected]
2
,
[email protected]
3
*Correspondence
ABSTRACT
Keywords: Kinerja Keuangan;
Badan Layanan Umum Daerah;
Kinerja Keuangan Rumah Sakit
Umum Daerah.
Regional General Hospital (RSUD) is a Government-Owned Hospital
tasked with providing health services for the community. The purpose of
this study is to measure the financial performance of the Siti Fatimah
Regional General Hospital (RSUD) of South Sumatra Province; since
2018, it has become a Regional Public Service Agency (BLUD).
Interview, observation, and documentation methods carry out data
collection techniques. The data analysis method uses Financial Ratios
and BLU Financial Management Compliance by the Regulation of the
Director General of Treasury Number PER-22 / PB / 2020. The results
of this study, from 2018 to 2022, when viewed from Financial Ratios,
show that several ratios have not received optimal scores. Several
indicators have not received an optimal score from the BLU Financial
Management Compliance level. When viewed as a whole from the
assessment of financial aspect performance, Siti Fatimah Hospital of
South Sumatra Province has received a GOOD predicate. However, it
has not achieved the most optimal score.
Introduction
A public sector organization is an economic entity that aims to realize the welfare
of society. Public sector organizations primarily focus on providing community services
rather than profiteering (Natalia, Deviyanti, & Setiawati, 2022). Government hospitals
are one example of a public sector organization that serves the community's needs in the
field of Health (KARMILA, 2022).
When viewed from its function, Government-owned hospitals have an important
role. However, it is undeniable that many people consider government hospital services
to be not good compared to private hospitals (Tama, 2019).
In addition, because Government hospitals generally provide services for the lower
middle class, health costs also tend to increase and become a phenomenon for
Government hospitals (Candrasari, Kurrohman, & Wahyuni, 2018).
Based on the Law of the Republic of Indonesia concerning Hospitals, the Hospital
has the following functions: (1) Implementation of health treatment and recovery services
by hospital service standards, (2) Maintenance and improvement of individual health
through second and third-level plenary health services according to medical needs, (3)
Implementation of education and training of human resources in improving the ability
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 79
and provision of health services, (4) Implementation of research and development and
screening of technology in the field of Health in the context of improving health services
by taking into account the ethics of science in the field of Health (Chrishartoyo, Rahayu,
& Zutilisna, 2017). (BPK RI, 2009)
The existence of Law of the Republic of Indonesia Number 1 of 2004 concerning
the State Treasury opens up new opportunities for implementing performance-based
budgeting within government agencies (Waluyo, 2011). In the Law, government agencies
whose main duties and functions are to provide services to the community can implement
flexible financial management by highlighting productivity, efficiency, and effectiveness.
The new work unit is the Public Service Agency (BLU).
According to the Minister of Home Affairs Regulation Number 79 of 2018
concerning Regional Public Service Agencies, the purpose of implementing BLUD
Financial Management Patterns in Regional General Hospitals (BLUD) is to increase
productivity, efficiency, and effectiveness. Good and bad financial performance can be
seen from the financial statements describing the financial condition in a certain period
(Rini & Muharja, 2021).
Stakeholders need financial information useful for analyzing and interpreting the
report items, which are used as material or a basis for taking a stance on whether the
company is worth investing in. Therefore, it is necessary to interpret these financial
statement items using financial statement analysis (Rini & Muharja, 2021).
All public sector organizations (government institutions) are unique economic
entities. They are not-for-profit, collectively owned, or resource-owned, and decisions
regarding policy and operations are based on consensus (Sari, Masnila, Widyastuti, &
Wahyudi, 2019).
Public sector organizations aim to improve community welfare through services;
hospitals have a goal in service to the community (public/service oriented). According to
the Ministry of Finance of the Republic of Indonesia in the Regulation of the Director
General of Treasury Number Per-36 / PB / 2016, calculating the BLU Work Unit's
performance in health services at hospitals includes financial and service aspects (Marom,
2015)v. The financial aspect consists of financial ratios and compliance with BLU
financial management, while the service aspect consists of service and quality indicators
and benefits to the community (Natalia et al., 2022).
The financial aspect has a total score of 30, consisting of financial ratios with the
highest total score of 19 and compliance with BLU financial management with the highest
total score of 11.
Implementing the Regional Public Service Agency Financial Management Pattern
(PPK-BLUD) is based on Permendagri No. 79 of 2018 concerning Regional Public
Service Agencies and PMK No. 129/PMK.05/2020 concerning Management Guidelines
for Public Service Agencies (Ainun, 2023).
RSUD is one of the Government work units that provide direct services to the
community in the health sector so that the hospital can implement PPK-BLUD (Angelita,
Lukman, & Tahir, 2021). As one of the work units that provide public services, RSUD
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
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has an important role in improving community welfare, so it is expected to continue to
improve and provide the best service, more effective and efficient, more economical, and
can also touch directly the needs the field of health of every existing community, therefore
hospitals are required to present adequate facilities and infrastructure to serve the
community (Korneles, Nangoi, & Kalangi, 2019).
In the implementation of regional general hospital activities, there are still many
obstacles in its management, both from management and operational aspects. This is
strongly influenced by various demands from the existing environment, including
hospitals requiring quality health services at affordable health service costs (Ariyanto &
Mangesti, 2016). Viewed from the segmentation of community groups, government
hospitals generally provide services for the lower middle class, while private hospitals
serve the upper middle class. Health costs will likely continue to rise, and hospitals must
address the problem independently. The increase in health costs causes this phenomenon
for government hospitals because they have a segment of health services for the lower
middle class (Korneles et al., 2019).
In addition, the aspect of government support greatly affects hospital management,
but in its implementation, government support is still very lacking; this can be seen from
the limited operational budget provided for hospitals, complicated financial management
rules that have an impact on bureaucratic flows that are too long in carrying out the
disbursement process. One of the right solutions to overcome the above is the
implementation of the Public Service Agency (BLU). By implementing PPK-BLUD, the
hospital can plan and manage every income directly and control all internal affairs more
flexibly, effectively, and efficiently, aiming to provide a better quality of public services
(Ekawati, Salaka, & Budiningsih, 2018).
UPTD organizes health healing and recovery efforts that are carried out
harmoniously, integrated, and sustainably with efforts to improve health and prevention,
carry out referral efforts, and organize education, training, and research (Farwitawati,
2020)v.
Siti Fatimah Hospital, South Sumatra Province, 2018, has become a Regional
Public Service Agency (BLUD) engaged in health, but there are still many obstacles that
result in services provided to the community are still not optimal; this is based on the
results of a preliminary survey through observations and interviews of researchers with
several speakers, namely the head of finance, head of accounting subdivision, and
financial staff at Siti Fatimah Hospital, South Sumatra Province. Several things were
obtained from the interview, including that the financial management of Siti Fatimah
Hospital was not optimal. This is due to several obstacles. Siti Fatimah Hospital still
depends on funding from the APBD because the income from health service services is
not optimal; the hospital has mostly come from the lower middle class, all of whom use
BPJS (Nurliah, Mus, & Dani, 2020).
Financial management still experiences obstacles, namely the lack of understanding
related to implementing PPK-BLUD, especially in preparing and presenting financial
statements. In addition, since its inception, several people in the financial department of
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 81
the RSUD have a health education background, so financial management is still not
optimal. In the preparation of BLUD financial statements from 2018 to 2020, they still
did not use the application system but still used the Microsoft Excel program, which
resulted in the preparation of the 3-year financial statements, there were many errors in
journaling, especially the pharmaceutical inventory section, due to the large number of
medicines and still being recapitulated manually, in addition to the debt of Siti Fatimah
Hospital, South Sumatra Province, at the end of the year increased due to the files that
Entry to the finance department is often late, and only enters the debt bill file at the end
of the year when the books close.
Research Methods
Research Scope
In this study, the author took the object of research at the Regional General Hospital
(RSUD) Siti Fatimah, South Sumatra Province. The scope of this research is in the
financial statements of Siti Fatimah Hospital, South Sumatra Province, for 2018, 2019,
2020, 2021, and 2022.
Sample
The samples used in this study are the financial statements of Siti Fatimah Hospital
of South Sumatra Province for 2018, 2019, 2020, 2021, and 2022 and indicators of BLU's
compliance with laws and regulations regarding BLU financial management.
Data Types and Sources
The types and sources of data used in this study are qualitative data with a case
study approach. In case studies, researchers examine certain individuals or social units in
depth, where researchers find all the important variables behind the development of
existing variables. Qualitative methods with a case study approach are considered
appropriate because an in-depth study of existing social units is carried out in this
approach, and the results can provide a broad and detailed picture.
Data Collection Methods
Data collection methods in this study are interviews, observation, and
documentation. The informants in this study consisted of the Leader and Financial
Management Staff of Siti Fatimah Hospital. Data validity is tested using credibility tests,
namely source triangulation, engineering triangulation, and time triangulation.
Data Analysis Methods
The analysis method uses financial ratios and compliance with BLU Financial
Management by the Director General of Treasury Number Regulation PER-22/PB/2020
(Ministry of Finance, 2020).
Results and Discussion
A Brief History of Hospital Formation
By the central government program contained in the 9 (nine) priority agendas of
Nawacita, especially the fifth agenda, namely improving the quality of life of Indonesian
people and supporting the JKN program (BPJS), South Sumatra Province plays an active
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 82
role by building hospitals for the people of South Sumatra. Initially, the construction of
this hospital aimed to contribute to the 2018 Asian Games activities and efforts to support
the Medical Tourism program launched by the Indonesian government. As the host of the
international sports event, the South Sumatra Provincial Government needs to construct
this hospital to improve the quality and quantity of health infrastructure.
The Regional General Hospital of South Sumatra Province was built at the initiative
of the Governor of South Sumatra, Mr. H. Alex Noerdin, which aims to provide health
services to the community, especially the Palembang area and its surroundings, whose
construction uses the budget of the South Sumatra Provincial Health Office. RSUD Siti
Fatimah South Sumatra Province is a hospital owned by the government of South Sumatra
Province. It has been designated as a full Regional Public Service Agency (BLUD) based
on the Decree of the Governor of South Sumatra Number 336 / KPTS / Dinkes / 2018 so
that it has the authority to manage hospital finances flexibly, efficiently, and effectively.
So, with the full BLUD status, it is hoped that this hospital can provide professional health
services and benefit the community.
The establishment of the Siti Fatimah Regional General Hospital (RSUD) of South
Sumatra Province by the South Sumatra Provincial Health Office in Palembang is a very
strategic and quite essential plan to support the 2018 Asian Games and improve the degree
of public health of South Sumatra Province.
This hospital began to be built in 2013 with type B service standards and complete
facilities in South Sumatra Province. This hospital is located on Jl. Kol. H. Burlian Km
6.5 Palembang is adjacent to the Eye Hospital and Dental and Oral Hospital, located on
14 hectares. This hospital has a 400-bed capacity, which will be opened gradually to
prepare facilities and infrastructure to realize quality services.
Based on the Regulation of the Governor of South Sumatra Number 38 of 2017
concerning establishing a Technical Implementation Unit for the Regional General
Hospital Service of South Sumatra Province, UPTD RSUD is part of the provincial
apparatus under the Health Office. UPTD organizes health healing and recovery efforts
that are carried out harmoniously, integrated, and sustainably with efforts to improve
health and prevention, carry out referral efforts, and organize education, training, and
research.
Siti Fatimah Hospital Services
The types of Siti Fatimah Hospital service products based on development priorities
are distinguished based on existing conditions; the main patients served by the Siti
Fatimah Regional General Hospital (RSUD) South Sumatra Province are
comprehensively general patients participating in the BPJS Health health guarantee.
Regional General Hospital (RSUD) Siti Fatimah South Sumatra Province currently
provides services consisting of:
Cardiovascular Services (Integrated Heart);
Orthopaedic and Traumatology Services;
MCU;
Midwifery Services; and
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 83
Pulmonology Services (in progress)
Rasio Kasio (Cash Ratio)
The cash ratio measures a company's ability to pay short-term obligations with
available cash or cash equivalents.
Table 1
Recapitulation of Financial Data to Calculate Cash Ratio
RSUD Siti Fatimah South Sumatra Province Year 2018-2022
Year
Kas & Setara Kas (Rp)
Short Term Liability
(Rp)
2018
10.212.956,35
5.472.830,00
2019
265.807.224,64
48.419.846,00
2020
4.804.831.772,62
644.142.307,69
2021
5.928.693.826,16
19.810.994.015,32
2022
7.924.736.487,11
21.783.160.892,00
Analysis of Cash Ratio for 2018 – 2022 Siti Fatimah Hospital, South Sumatra
Province, uses the formula:
𝒄𝒂𝒔𝒉 𝒂𝒏𝒅 𝒄𝒂𝒔𝒉 𝒆𝒒𝒖𝒊𝒗𝒂𝒍𝒆𝒏𝒕𝒔
𝑺𝒉𝒐𝒓𝒕 𝒕𝒆𝒓𝒎 𝒍𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔
𝒙 𝟏𝟎𝟎%
Table 2
Cash Ratio Calculation Results
Year
Calculation Formula
Score
weight
2018
10.212.956,35
5.472.830,00
𝑥 100%
1,5
2
2019
265.807.224,64
48.419.846,00
𝑥 100%
0,25
2
2020
4.804.831.772,62
644.142.307,69
𝑥 100%
0,25
2
2021
5.928.693.826,16
19.810.994.015,32
𝑥 100%
0,25
2
2022
7.924.736.487,11
21.783.160.892,00
𝑥 100%
0,25
2
Based on Table 2, the Cash Ratio of Siti Fatimah Hospital, South Sumatra Province,
shows a fluctuation in the value of the cash ratio from 2018 to 187%, increasing until
2020 to four times, namely by 746%. However, in 2021, it decreased significantly to reach
30%. Based on the Regulation of the Director General of Treasury Number PER-22 / PB
/ 2020, the Cash Ratio for 2018 – 2022 is not optimal.
Radio Current Ratio
The current ratio (RL) measures a company's ability to close or pay current
liabilities using assets smoothly.
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 84
Table 3
Recapitulation of Financial Data to Calculate the Current Ratio of Siti Fatimah
Hospital, South Sumatra Province for 2018-2022
Year
Current Assets (Rp)
Short Term Liability
(Rp)
2018
2.977.441.384,35
5.472.830,00
2019
7.255.935.459,48
48.419.846,00
2020
23.511.243.351,76
644.142.307,69
2021
37.993.894.231,84
19.810.994.015,32
2022
36.676.029.111,71
21.783.160.892,00
Current Ratio Analysis for 2018 – 2022 Siti Fatimah Hospital, South Sumatra
Province, uses the formula:
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝒂𝒔𝒔𝒆𝒕𝒔
𝑺𝒉𝒐𝒓𝒕 𝒕𝒆𝒓𝒎 𝒍𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔
𝒙 𝟏𝟎𝟎%
Fixed Asset Turnover
The Fixed Asset Turnover Ratio (PAT) measures how productively and efficiently
a firm uses its fixed assets to generate revenue.
Table 4
Recapitulation of Financial Data to Calculate Fixed Asset Turnover
RSUD Siti Fatimah South Sumatra Province Year 2018-2022
Year
Operating Income
(Rp)
Fixed Assets (Rp)
2018
35.922.681,35
12.080.000,00
2019
3.048.318.869,39
18.168.913.663,00
2020
24.161.267.786,34
43.373.501.610,30
2021
68.346.749.078,71
761.968.062.511,71
2022
86.792.935.426,95
1.614.544.366.433,85
Analysis of Fixed Asset Turnover in 2018 – 2022 Siti Fatimah Hospital, South
Sumatra Province, uses the formula:
𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝑰𝒏𝒄𝒐𝒎𝒆
𝑭𝒊𝒙𝒆𝒅 𝑨𝒔𝒔𝒆𝒕𝒔
𝒙 𝟏𝟎𝟎%
Table 5
Calculation Results of Asset Turnover Ratio
Year
Calculation Formula
VERY
Score
Weight
2018
35.922.681,35
12.080.000,00
𝑥 100%
297%
2
2
2019
3.048.318.869,39
18.168.913.663,00
𝑥100%
17%
1,5
2
2020
24.161.267.786,34
43.373.501.610,30
𝑥 100%
56%
2
2
2021
68.346.749.078,71
761.968.062.511,71
𝑥 100%
9%
0,5
2
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
Pattern
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 85
2022
86.792.935.426,95
1.614.544.366.433,85
𝑥 100%
5%
0,5
2
Based on Table 5, the Fixed Asset Turnover (PAT) of Siti Fatimah Hospital, South Sumatra
Province, in 2018 – 2022 fluctuated; where in 2018, it had the highest asset turnover rate of 297%
but decreased in 2019 by 281 percent to 17% and in 2020 it increased to 56% and then in 2021 to
2022 it decreased to 5%. Based on the Regulation of the Director General of Treasury Number
PER-22 / PB / 2020, Fixed Asset Turnover (PAT) in 2018 and 2020 is optimal, but 2019, 2021,
and 2022 are not optimal.
Imbalan Ekuitas (Return on Equity)
The Equity Reward Ratio is used to measure the level of ability to obtain profits from
existing capital (equity).
Table 6
Recapitulation of Financial Data to Calculate Equity Rewards
RSUD Siti Fatimah South Sumatra Province Year 2018-2022
Year
Surplus/Deficit before
profit/loss (Rp)
Equity – Surplus or
Deficit (Rp)
2018
2.984.048.554,35
2.984.048.554,35
- 2.984.048.554,35
2019
3.929.353.968,13
25.579.341.521,48
- 3.929.353.968,13
2020
12.566.376.018,32
67.725.330.613,37
- 12.566.376.018,32
2021
202.976.003.621,14
784.015.393.990,98
- 202.976.003.621,14
2022
120.580.056.434,58
1.637.065.291.255,56
- 120.580.056.434,58
Analysis of Equity Rewards for 2018 – 2022 Siti Fatimah Hospital, South Sumatra
Province, uses the formula:
𝑺𝒖𝒓𝒑𝒍𝒖𝒔 𝒐𝒓 𝒅𝒆𝒇𝒊𝒄𝒊𝒕
𝑩𝒆𝒇𝒐𝒓𝒆 𝒕𝒉𝒆 𝒑𝒓𝒐𝒇𝒊𝒕 𝒐𝒓 𝒍𝒐𝒔𝒔 𝒑𝒐𝒔𝒕
𝑬𝒒𝒖𝒊𝒕𝒚 − 𝑺𝒖𝒓𝒑𝒍𝒖𝒔 𝒐𝒓 𝒍𝒐𝒔𝒔
𝒙 𝟏𝟎𝟎%
The ratio of PNBP Revenue to Operating Expenses
The PNBP Revenue to Operating Expenses ratio compares PNBP revenue and
operating costs.
Table 7
Recapitulation of Financial Data to Calculate the Ratio of PNBP Revenue to Operating
Costs of Siti Fatimah Hospital, South Sumatra Province for 2018-2022
Year
PNBP Revenue (Rp)
Operating Cost (Rp)
2018
35.922.681,35
13.629.725,00
2019
3.048.318.869,39
2.686.533.858,10
2020
24.161.267.786,34
15.793.876.669,36
2021
68.346.749.078,71
55.531.016.261,20
2022
86.792.935.426,95
76.125.280.640,00
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 86
Analysis of the Ratio of PNBP Revenue to Operating Costs for 2018 – 2022 Siti
Fatimah Hospital, South Sumatra Province uses the formula:
𝑷𝑵𝑩𝑷 𝑰𝒏𝒄𝒐𝒎𝒆
𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝒄𝒐𝒔𝒕
𝒙 𝟏𝟎𝟎%
Review of Cash Ratio
Financial performance, when viewed from the cash ratio, experienced fluctuations,
which can be seen in the figure below:
Figure 1. Cash Ratio Year 2018 – 2022
From Figure 1, it can be seen that the percentage of ups and downs in 2020, the
highest cash ratio value of 749%, means that it is not optimal from the standard value that
has been set because the cash ratio value is too high means that Siti Fatimah Hospital does
not utilize the value of wealth efficiently, Siti Fatimah Hospital should use these funds to
invest so that idle cash does not occur. In 2021, the lowest cash ratio value is 30%, which
means this value is not optimal from the regulations set and cannot cover its short-term
obligations with available cash funds.
Judging from the Current Ratio
Financial performance, when viewed from the Current Ratio, experienced
fluctuations throughout the study and can be seen in the figure below:
187%
549%
749%
30%
36%
0%
100%
200%
300%
400%
500%
600%
700%
800%
Rasio Kas (%)
(Tahun)
2018 2019 2020 2021 2022
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 87
Figure 2. Current Ratio 2018 - 2022
Figure 2 shows the fluctuation in the current ratio value of Siti Fatimah Hospital,
South Sumatra Province. It can be seen that the highest graph in 2018 was 54,404%,
which means that the current ratio of Siti Fatimah Hospital is too high and not optimal
from the standard value that has been set and shows that there is an excess of current
assets, which as a result is not good for the company's profit growth because current assets
generate lower income than fixed assets. The higher or greater the value of the current
ratio, the higher the ability of Siti Fatimah Hospital to cover current debt obligations; the
higher the current ratio, the more cash is not used effectively. Moreover, in 2022, it is the
lowest current ratio value of 168% and is not optimal from the standard value set. This
means that the lower value of the current ratio means that Siti Fatimah Hospital cannot
meet its short-term obligations, which will affect its level of profitability.
Reviewed from the Receivables Collection Period
Financial performance, when viewed from the receivables collection period, Siti
Fatimah Hospital can be seen in the following figure:
54404%
14985%
3650%
192%
168%
0%
10000%
20000%
30000%
40000%
50000%
60000%
Rasio Lancar (%)
(Tahun)
2018 2019 2020 2021 2022
0
77
10
34
14
0
10
20
30
40
50
60
70
80
90
Rasio Penagihan Piutang (hari)
(Tahun)
2018 2019 2020 2021 2022
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 88
Figure 3. Receivables Collection Period 2018 - 2022
The rise and fall in the value of the receivables collection period at Siti Fatimah
Hospital, South Sumatra Province, can be seen in Figure 3 above; in 2018, 2020, and
2022, the values obtained are 0.10, respectively, and 14 means that they have obtained an
optimal score value of 3. It shows that the receivables turnover of Siti Fatimah Hospital
is good. However, in 2019 and 2021, the value of the receivables collection period is 77
and 34, respectively, which is not optimal from the predetermined value standard, which
means that Siti Fatimah Hospital of South Sumatra Province should improve the
management of receivables collection again to get an optimal score consistently.
Definitive Business Plan and Budgeting (RBA).
Based on the results of the analysis, the schedule for the preparation and
completeness of the Business Plan and Budget (RBA) of Siti Fatimah Hospital, South
Sumatra Province, for 2018 – 2022 has obtained an optimal score with a total score of 2
by the Regulation of the Director General of Treasury Number PER-22 / PB / 2020. This
means that Siti Fatimah Hospital has complied with the rules of BLU Financial
Management and is expected to be maintained.
Financial Statements Based on Government Accounting Standards (SAP)
Based on the results of the analysis, the submission time for the 1st Semester
Financial Statements of Siti Fatimah Hospital, South Sumatra Province, 2018 – 2020 is
more than 30 days late; in 2021, it is up to 30 days late, while in 2022, it is submitted until
July 15, meaning that Siti Fatimah Hospital has increased from 2018 to 2022, the optimal
score obtained for the submission of Semester 1 Financial Statements is 2022. This means
that in 2022, Siti Fatimah Hospital has complied with the Director General of Treasury
Number Regulation PER-22 / PB / 2020. It is expected that Siti Fatimah Hospital can
maintain and be consistent in the submission of Semester 1 Financial Statements for the
following year until July 15.
For the time of submission of the Annual Financial Statements (Unaudited) and
Audited Annual Financial Statements of Siti Fatimah Hospital, South Sumatra Province,
2018 – 2022, has received an optimal score, meaning that Siti Fatimah Hospital, Sumatra
Province Selatatan, has complied with the Regulation of the Director General of Treasury
Number PER-22 / PB / 2020 and must be maintained.
BLU Income and Expenditure Verification Order Letter
Based on the results of the analysis, the delivery time and correctness of the cash
balance of Siti Fatimah Hospital, South Sumatra Province, the Public Service Agency
(BLU) Public Service Agency (BLU) Revenue and Expenditure Approval Order (SP3B)
Quarter I to Quarter IV of 2018 – 2022, has received an optimal score. This means that
Siti Fatimah Hospital, South Sumatra Province, has complied with the Director General
of Treasury Number Regulation PER-22 / PB / 2020.
Assessment Of Financial Performance Of Siti Fatimah Hospital, South Sumatra Province, In
The Application Of The Regional Public Service Agency (PPK-Blud) Financial Management
Pattern
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 89
Conclusion
The performance assessment of Siti Fatimah Hospital, South Sumatra Province,
based on the Regulation of the Director General of Treasury Number PER-22 / PB / 2020,
is carried out on the financial aspect only without measuring performance on the service
aspect. In the financial aspect, the assessment is carried out from the aspect of financial
ratios and compliance aspects of BLU financial management with the following total
scores:
a. The total score calculation in 2018 is 25.06. It can be concluded that the financial
performance of Siti Fatimah Hospital, South Sumatra Province, is classified as GOOD
criteria with AA Predicate.
b. The total score calculation for 2019 is 23.56. It can be concluded that the financial
performance of Siti Fatimah Hospital, South Sumatra Province, is classified as GOOD
criteria with Predicate A.
c. The total score calculation in 2020 is 25.81. It can be concluded that the financial
performance of Siti Fatimah Hospital, South Sumatra Province, is classified as GOOD
criteria with AA Predicate.
d. The total score calculation for 2021 is 20.47. It can be concluded that the financial
performance of Siti Fatimah Hospital, South Sumatra Province, is classified as GOOD
criteria with Predicate A.
e. The total score for 2022 is 21.55. It can be concluded that the financial performance
of Siti Fatimah Hospital, South Sumatra Province, is classified as GOOD criteria with
Predicate A.
Djaky Nanda Parita, Mohamad Adam, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 90
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