PERPUTARAN PIUTANG DALAM ASPEK KINERJA KEUANGAN PADA RUMAH SAKIT DI SURABAYA
Abstract
The aim of this research is to examine accounts receivable turnover in the financial performance aspect of hospitals in Surabaya. Accounts receivable turnover is calculated based on hospital financial report data collected from 2019 - 2022. A descriptive qualitative method was used in this research by interviewing three informants in accordance with research requirements. The data analysis method in this research uses the Miles and Huberman interactive model which consists of three activity flows that occur simultaneously, namely data reduction, data presentation and data verification. Based on the RTO (receivable turnover) graph, it shows increased efficiency in generating revenue from clinical and non-clinical operations. Hospitals can maximize the use of resources for higher revenues. This increase indicates better efficiency and productivity. on the other hand, the ACP (average collection period) graph is falling, meaning hospitals can collect receivables more quickly. this indicates more efficient financial governance, optimizing liquidity. this provides financial benefits, allowing hospitals to meet financial obligations more quickly and avoid the risk of payment arrears. Increasing RTO and decreasing ACP have a positive impact on financial stability and hospital operations.
Keywords
References
Ammy, Baihaqi. “Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Likuiditas Perusahaan Otomotif Dan Komponen†2, no. 3 (2019).
Anas, Muhammad, dan Idris Yunus. “Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Perusahaan Tambang di Indonesia,†2022.
Damayanti, Deriska. “Analisis Kinerja Keuangan Menggunakan Rasio Profitabilitas pada PT Bank Rakyat Indonesia (Persero) Tbk. Tahun 2018 – 2020.†Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) 3, no. 4 (6 November 2021): 738–46. https://doi.org/10.32639/jimmba.v3i4.936.
Fahmi, Irham. Pengantar Manajemen Keuangan. Bandung: Alfabeta, 2018.
Gunawan, Hendrik. “Analisis Sistem Manajemen Piutang Pasien Rawat Inap Di Rumah Sakit Umum Daerah Al Ihsan Provinsi Jawa Barat,†2023.
Hege, Marselinda, Kretisana Jagi, Aplonia Atto, Made Susilawati, dan Dwi Dersmi Selan. “Analisis rasio keuangan untuk menilai kinerja keuangan perusahaan daerah air minum kabupaten kupang.†Jurnal Maneksi 12, no. 2 (2 Juni 2023): 280–87. https://doi.org/10.31959/jm.v12i2.1471.
Kartini, Titin. “Pengaruh Pendapatan Usaha Dan Biaya Opersional Terhadap Laba Bersih†1, no. 2 (2017).
Kurnia, Rahmat, Febi Rahmat, dan Riandy Mardhika Adif. “Analisis Aktivitas dan Rentabilitas Terhadap Efektifitas Kinerja Keuangan.†Jurnal Informatika Ekonomi Bisnis, 31 Maret 2023, 175–81. https://doi.org/10.37034/infeb.v5i1.210.
Latif, Abdul, Primaraga Sumantri Indra Wicaksana, Nani Hartati, dan Nur Hidayati. “Kinerja Keuangan PT. Krakatau Steel Tbk Membaik?: Tinjauan Analisis Laporan Keuangan.†. . p. 6, no. 1 (2023).
Mahulae, David Yanto Daniel. “Analisis Pengaruh Efisiensi Modal Kerja, Likuiditas, Dan Solvabilitas Terhadap Profitabilitas.†Jurnal Manajemen Dan Akuntansi Medan 2, no. 1 (1 April 2020): 1–11. https://doi.org/10.47709/jumansi.v2i1.2101.
Mutiara, Pipit. “Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih.†J-MAS (Jurnal Manajemen dan Sains) 7, no. 1 (18 April 2022): 244. https://doi.org/10.33087/jmas.v7i1.396.
Prasetyowati, Niken, dan Diah Agustina Prihastiwi. “Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan PT. Mandom Indonesia Tbk Tahun 2019.†Global Financial Accounting Journal 6, no. 1 (30 April 2022): 1. https://doi.org/10.37253/gfa.v6i1.6099.
Prihadi, Toto. Analisis Laporan Keuangan. Jakarta: PT Gramedia Pustaka Utama, 2019.
Qomariyah, Siti Nur, Ni’mah Nur Afifah, dan Adelina Citradewi. “Analisis Rasio Likuiditas Untuk Menilai Kinerja Keuangan PT. Kimia Farma (Persero) Tbk Periode 2019-2021.†Journal of Islamic Accounting Competency 2, no. 2 (25 Oktober 2022): 1–13. https://doi.org/10.30631/jisacc.v2i2.1323.
Ramanda, Bella Dwintya Cahya, dan Astri Fitria. “Pengaruh Arus Kas Dan Laba Akuntansi Terhadap Return†12 (2023).
Ristilestari, Rikka, dan Anita Handayani. “Analisis Perputaran Piutang Pada Pasien Rawat Inap BPJS Kesehatan Pada Rumah Sakit Xyz Di Gresik,†2023.
Rivandi, Muhammad, dan Gina Septiana. “Pengaruh pengelolaan piutang terhadap efektivitas arus kas pada pt. Satria lestari multi.†Jurnal Manajemen Universitas Bung Hatta 15, no. 2 (31 Juli 2020). https://doi.org/10.37301/jmubh.v15i2.16896.
Santoso, Rahmat Agus, dan Anita Handayani. “pengaruh debt to equity ratio terhadap dividend payout ratio melalui return on asset.†Manajerial 6, no. 2 (18 September 2019): 53. https://doi.org/10.30587/manajerial.v6i2.1013.
Saputri, Yunitha. “analisis kinerja keuangan berdasarkan rasio likuiditas dan profitabilitas serta solvabilitas pada pt bina karya nuansa sejahtera di samarinda,†2015.
Sembiring, masta. “jrak jurnal riset akuntansi dan bisnis,†2022.
Siregar, Tafanny Hasna, dan Apriatni Endang Prihatini. “Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT Tiga Pilar Sejahtera Food, Tbk.†Jurnal Ilmu Administrasi Bisnis 10, no. 2 (7 Oktober 2021): 1030–40. https://doi.org/10.14710/jiab.2021.30352.
Sugeng, Bambang. Manajemen Keuangan Fundamental. Yogyakarta: Deepublish, 2017.
Sugiono. Metode penelitian kuantitatif kualitatif dan R dan D. Bandung: Alfabeta, 2021.
Susi Susanti. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Assets Pada Pt Muaramas Ekamukti.†Jurnal Ilmiah Akuntansi dan Finansial Indonesia 3, no. 1 (30 Oktober 2019): 33–44. https://doi.org/10.31629/jiafi.v3i1.1515.
Wasesa, Tjandra. “Analisa Perputaran Piutang Usaha Terhadap Efektivitas Arus Kas†3, no. 1 (2022).
Yunenda, Faza. “Pengaruh Kinerja Keuangan Dan Probabilitas Kebangkrutan Terhadap Manajemen Laba†10 (2021).
DOI: 10.28944/masyrif.v4i2.1345
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
