Mujiyah, Mujiyah (2026) Analisis Kinerja Dan Kesehatan Keuangan BLUD Puskesmas Berbasis Rasio Keuangan: Studi Empiris Di Kecamatan Kenjeran Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze and evaluate the differences in the financial performance of Regional Public Service Agency (BLUD) Puskesmas in Kenjeran District, Surabaya City, for the period 2022–2025. The indicators used include Liquidity Ratio (Current Ratio), Solvency Ratio (Debt to Asset Ratio), Activity Ratio (Fixed Asset Turnover), Operational Surplus Ratio, and Financial Independence Ratio. This research uses a quantitative comparative approach with a total sampling technique across four Puskesmas in Kenjeran District: Tanah Kali Kedinding, Sidotopo Wetan, Bulak Banteng, and Tambak Wedi (N = 16 observations). Data were collected secondary from financial statements on the official website of the Surabaya Health Office and analyzed using One-Way ANOVA and Kruskal-Wallis tests. The results show that there are no significant differences among Puskesmas in terms of Liquidity Ratio, Solvency Ratio, and Operational Surplus Ratio. Conversely, significant differences were found in the Activity Ratio and Financial Independence Ratio. These findings indicate that while short-term liquidity management, low fiscal risk, and cost controls are relatively homogeneous due to centralized local government regulations, asset management efficiency and financial autonomy vary significantly depending on operational capacity, patient volume, and coverage of BPJS healthcare claims
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT |
| Divisions: | Bachelor of Management |
| Depositing User: | MUJIYAH MUJIYAH |
| Date Deposited: | 06 Oct 2026 03:49 |
| Last Modified: | 06 Oct 2026 03:49 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14537 |
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