Penerapan Analisis Rasio Keuangan untuk Memprediksi Pertumbuhan Laba dan Pengukuran Kepuasan Pasien Rawat Inap di Rumah Sakit Bhakti Medicare

Abstract

Bhakti Medicare Hospital (RS BM) operating since 2005 was established to meet the need for a bed or public health services around the hospital. RS BM is a private hospital. RS BM has a social economical function it mean, hospital run the health service to humanity but also has the function as a profit producer. The purpose of this research : (1) Analyzing the financial condition of RS BM period 2008-2012 looking from financial ratio, (2) Evaluate the earnings growth rate according to the historical financial statements of profit and loss and balance sheet from 2008 to 2012, and (3) Measure level of inpatient satisfaction againts the quality of services provided by RS BM. The data used in this study are secondary data derived from financial statements balance sheet and profit and loss RS BM period 2008-2012. Collecting primary data obtained from interviewing with the accounting staff, medical records staff, and nursing. Other primary data obtained through questionnaires by 45 RS BM‟s inpatients. The sampling method was purposive sampling method that is part sampling technique, which is non-probability sampling. The validity test of questionnaires conducted with Pearson Product Moment and reliability testing using Cronbach Alpha. Analysis tool to measure level of inpatient satisfaction, is Customer Satisfaction Index (CSI). Assisted with data processing using Microsoft Office Excel 2007 and SPSS (Statistical Package for Social Science) 16.0 for Windows. The results can be concluded after calculating financial ratios. RS BM if we see from the liquidity, the hospital said to be less liquid. Because the hospital assets less current liabilities guarantee. The financial performance of the hospital visits of four financial ratios, the liquidity, solvency, activity, and profitability can be quite good. The factors that influence the financial performance of the hospital is operating income in the form of sales of health care services. Measuring RS BM inpatient satisfaction by taking the total sample of 45 people, the results of measurements of patient satisfaction index score indicates Customer Satisfaction Index (CSI) of 80.9% and classified satisfied.