Analysis of Financial Statements to Assess Financial Performance Based on PER-24/PB/2018 at Leuwiliang Hospital in 2020-2022

Abstract

The purpose of this research is to find out: 1) the financial ratios of Leuwiliang Hospital are measured from the Regulation of the Director General of the Treasury Number PER-24/PB/2018; 2) the financial performance of the Leuwiliang Hospital is based on the standard of the Director General of Treasury Regulation Number PER 24/PB/2018. The method used in this research is a quantitative descriptive method. Data analysis was carried out using financial ratio analysis based on PER-24/PB/2018 which consists of cash ratios, current ratios, accounts
receivable collection period, fixed asset turnover, fixed asset returns, equity returns, inventory turnover and the ratio of PNBP to operating expenses. The results showed that the total financial ratio score in 2020 was 11.55 and in 2021 it was 11.75 at intervals of 10.64 <TS ≤ 12.64 (BBB). Then in 2022 the total financial ratio score is 9.1 and is at an interval of 8.55 <TS ≤ 10.64 (BB). Under these conditions, the financial performance of the Leuwiliang Bogor Hospital for 2020-2022 in terms of PER-24/PB/2018 is in the moderate category