Analisis Kinerja Keuangan dan Non Keuangan Bagian Keuangan Pada Klinik & Apotek Al Barokah (PT. Al Barokah Rifaat Djaya) Bogor

• NABILA AULIA FITRIANI
• 2024

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Nabila Aulia Fitriani (63200169) Analysis of Financial and Non-Financial Performance of the Finance Department at Klinik & Apotek Al Barokah (PT. Albarokah Rifaat Djaya) Bogor

This study aims to analyze the financial performance of Klinik dan Apotek Al Barokah using key financial ratios, namely Return on Equity (ROE), Operating Cash Flow Ratio, Debt Equity Ratio (DER), and Bed Occupancy Rate (BOR) over the period of 2021-2023. This analysis provides a comprehensive overview of the efficiency in capital usage, the ability to generate cash flow from operations, capital structure, and the efficiency in utilizing clinic facilities. The results indicate that the clinic's ROE decreased from 12.84% in 2021 to 11.03% in 2022, but increased again to 12.63% in 2023. The decrease in 2022 was due to the impact of the COVID-19 pandemic, which affected the number of patients and operational costs. Despite this, the overall ROE remained in good condition. The Operating Cash Flow Ratio fluctuated, with a value of 1.44 in 2021, dropping to 0.90 in 2022, and rising again to 1.159 in 2023. The drop in 2022 reflected the inability of operating cash flow to cover the clinic's current liabilities, but the improvement in 2023 indicated a recovery in cash flow management. The clinic's DER showed an increase from 13.427% in 2021 to 16.440% in 2022, with a slight decrease to 16.092% in 2023. This increase in DER reflects a greater reliance on debt to finance operations, which increases financial risk but remains within acceptable limits. The clinic's BOR increased from 60% in 2021 to 67% in 2022, reaching 77% in 2023. The rise in BOR indicates better efficiency in the use of clinic bed facilities, positively impacting the clinic's revenue. This study has several limitations, including a limited sample size and a focus on quantitative aspects. However, overall, Klinik dan Apotek Al Barokah demonstrated stable financial performance and the ability to adapt to dynamic economic conditions, including the impact of the COVID-19 pandemic.

 

Keywords: Financial Performance, Return on Equity, Operating Cash Flow Ratio, Debt Equity Ratio, Bed Occupancy Rate

https://repository.bsi.ac.id/repo/54594/Analisis-Kinerja-Keuangan-dan-Non-Keuangan-Bagian-Keuangan-Pada-Klinik-&-Apotek-Al-Barokah-(PT.-Al-Barokah-Rifaat-Djaya)-Bogor
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