ANALYSIS OF FINANCIAL PERFORMANCE OF ANUTAPURA PALU HOSPITAL BEFORE AND DURING COVID 19

Abstrak

This type of research is quantitative descriptive research with trend analysis/time series
analysis methods which focus on knowing and analyzing the financial performance of the
Regional Public Service Agency, Anutapura Palu Regional General Hospital before and
during the Covid 19 pandemic from the liquidity aspect, activity aspect, profitability aspect
, and aspects of PNBP income towards operational costs. The descriptive research method
is a research method carried out to focus on the main goal of making an objective depiction
and description of the situation. This research explains how to calculate financial ratios and
use analysis of liquidity ratios, activity ratios, profitability ratios and PNBP income ratios
at Anutapura Hospital, Palu for the 2017-2022 period. The financial reporting period from
2017 to 2019 was chosen because this year the condition of the Anutapura Palu Regional
Hospital has not been affected by the Covid 19 pandemic. The financial reports from 2020
to 2022 were chosen because this year the Anutapura Palu Regional Hospital has been
affected by the Covid 19 pandemic. Financial ratio analysis shows that during the Covid
19 pandemic, management performance to generate surpluses for hospitals decreased
compared to before the Covid 19 pandemic. Continuous performance evaluation is very
important to ensure the continuity and improvement of the quality of hospital services.
Keywords: Financial Ratios, BLUD, Covid 19