ANALYSIS OF FINANCIAL PERFORMANCE IN UNDATA HOSPITAL CENTRAL SULAWESI

Abstrak

This research aims to analyze the financial conditions and financial performance at UPT. Undata
Hospital, Central Sulawesi, for five years (2018-2022) using a quantitative approach and
descriptive methods. The research results show variations in financial performance: in 2018 it was
moderate (67.11, BBB), influenced by the achievement of cash ratios, current ratios, receivables
collection periods and inventory turnover which were not yet optimal. In 2019, performance
decreased (64.47, BBB), but was still in the medium category. In 2020, performance improved
(69.74, BBB), although it did not reach the overall good category. In 2021, performance improved
(71.05, A), but there is still room for improvement. In 2022, performance remains good (70.26, A)
with emphasis on cash ratio, current ratio, return on equity and inventory turnover. These results
provide an understanding that UPT's financial performance. Undata Regional Hospital improved
during the research period, but there are still aspects that need to be improved. These findings can
be used as a basis for improving hospital financial management.
Keywords: Financial Performance Analysis, Financial Ratios