ANALISIS PENGARUH TINGKAT HUNIAN PASIEN (BOR), ANGGARAN BIAYA OPERASIONAL DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN BERDASARKAN KEMAMPUAN PENDAPATAN PNBP MENUTUPI BIAYA OPERASIONAL BADAN LAYANAN UMUM RUMAH SAKIT DI PROVINSI DKI JAKARTA

PUTRI, ISTIQOMAH DWI (2017) ANALISIS PENGARUH TINGKAT HUNIAN PASIEN (BOR), ANGGARAN BIAYA OPERASIONAL DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN BERDASARKAN KEMAMPUAN PENDAPATAN PNBP MENUTUPI BIAYA OPERASIONAL BADAN LAYANAN UMUM RUMAH SAKIT DI PROVINSI DKI JAKARTA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT ISTIQOMAH DWI PUTRI. Analysis The Influence Of Activity, Operational Cost Budgeting, And Bed Occupancy Rate On Financial Performance Based On Ability Of PNBP Revenue To Cover Operating Cost Public Service Agency Hospital In Dki Jakarta State University of Jakarta. 2017 The purpose of this research is to know the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue to cover operating cost public service agency hospital. This research used secondary data from Ministry of Finance monetary This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015. The data used in this research is secondary data obtained from financial data and performance Hospital General Services Agency in Jakarta Samples from this study using 9 Hospital which has become a full BLU, wherein the method used is purposive sampling. Methods of data analysis using descriptive statistical analysis. Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures, The results of this study indicate that patient occupancy rate (BOR), and Budget operasional of positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital (Key words: Finacial Performance Public Service Agency, BOR, Budgeting Operation,Activity)

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