FERHARD, MUHAMMAD ILLAL (2018) ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH BERSTATUS BADAN LAYANAN UMUM PADA POLITEKNIK KESEHATAN PONTIANAK. S1 thesis, Universitas Negeri Jakarta.
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Abstract
MUHAMMAD ILLAL FERHARD 8323154560. Analysis OF Differences In Financial Performance Before And After The Status Of Public Service Agency In Politeknik Kesehatan Pontianak. DIII Acounting Study Program. Faculty of Economics. State University of Jakarta. This scientific work on the background of the importance of financial performance in state universities. The purpose of this study is to determine whether there are differences in financial performance before and after the status of public service agencies at Politeknik Kesehatan Pontianak. The analytical method used is comparative descriptive analysis using PNBP revenue ratio measurement to operational cost, ratio of employee expenditure, ratio of goods expenditure, ratio of capital expenditure, and fixed asset turnover ratio. The results showed that the ratio of income PNBP to operational costs have increased each year so it is said to be in a better position after the status of public service agencies. Reviewed by expenditure ratio shows the proportion of spending at Politeknik Kesehatan Pontianak is bigger used to finance routine activity. Reviewed with fixed asset turnover ratio shows an increase each year so that the polytechnic situation in a better state after the status of public service agencies. Keywords: Financial Performance, Financial Ratio, Public Service Agency.
Item Type: | Thesis (S1) |
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Additional Information: | Pembimbing : Dr. Rida Prihatni, SE, M.Si, Ak, CA |
Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Keuangan (Financial Management) |
Divisions: | Fakultas Ekonomi > D3 Akuntansi |
Depositing User: | Budi Siswanto |
Date Deposited: | 21 Sep 2018 08:09 |
Last Modified: | 21 Sep 2018 08:09 |
URI: | http://repository.fe.unj.ac.id/id/eprint/6155 |
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