Dharmastuti, Amelia and Sutono, Petrus (2026) ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM MENILAI KINERJA KEUANGAN PADA RSUD BAGAS WARAS KABUPATEN KLATEN. Analisis “Jurnal Bisnis dan Akuntansi”, 29 (2). pp. 26-38. ISSN 1978 9750

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Abstract

This study aims to analyze the financial performance of Bagas Waras Regional General Hospital (RSUD Bagas Waras) in Klaten Regency, using financial ratio analysis based on the Directorate General of Treasury Regulation Number PER-22/PB/2020. A quantitative descriptive approach was employed using secondary data from the hospital’s financial statements spanning the 2020–2024 period. Financial performance was evaluated across seven distinct financial ratios. The results demonstrate that the hospital’s financial performance was generally categorized as good. However, enhancements are still required in receivables management, fixed asset utilization, and operational cost efficiency to better support sustainable healthcare services. .

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