ANALYSIS OF FINANCIAL PERFORMANCE OF REGIONAL GENERAL SERVICES AGENCY (BLUD)(CASE STUDY IN THE REGIONAL TECHNICAL IMPLEMENTATION UNIT (UPTD) PAYUNGSARI COMMUNITY HEALTH CENTER (PUSKESMAS) PANUMBANGAN DISTRICT CIAMIS REGENCY PERIOD 2018 AND 2019)

The main problem in this study is the increase in
realization, but it does not reach the predetermined budget in
2018 and 2019. The purpose of this study is to determine the
financial performance of Puskesmas Payungsari after being
designated as BLUD in 2018 and 2019. In its financial
management, Puskesmas Payungsari must have constraints
that are faced, problems regarding the budget are something
that cannot be avoided. Sometimes high planning targets are
not proportional to low budget realization or vice versa. This
type of research is a case study. Data obtained by doing
documentation. Quantitative descriptive data analysis
techniques are used to measure financial performance based
on financial ratios. The results show that the financial
performance of Puskesmas Payungsari after being a BLUD in
2018 and 2019 is seen from measurements using financial
ratios such as cash ratios, current ratios, accounts receivable
collection period, asset turnover fixed, fixed assets
consideration, equity compensation, inventory turnover, and
the ratio of PNBP to operating expenses. From the calculation
of these financial ratios, the total score fluctuates, from these
results based on the Regulation of the Director General of
Treasury NUMBER PER-36 / PB / 2016, it can be concluded
that the financial performance of Puskesmas Payungsari in
2018 and 2019 is MEDIUM criteria in predicate B.