Perbandingan Analisis Laporan Keuangan Sebelum dan Setelah Pendampingan Manajemen di Rumah Sakit Ibu dan Anak (RSIA) Aisyiyah Bangkalan

Keberlanjutan keuangan merupakan tantangan utama bagi institusi pelayanan kesehatan, khususnya rumah sakit yang menghadapi keterbatasan sumber pendanaan. Tujuan penelitian yang dilakukan untuk mengevaluasi perbedaan kinerja keuangan sebelum pendampingan manajemen dan setelah dilaksanakannya pendampingan manajemen pada Rumah Sakit Ibu dan Anak (RSIA) Aisyiyah Bangkalan yang sebelumnya mengalami kerugian keuangan secara berkelanjutan.Penelitian ini adalah penelitian analitik kuantitatif observasional dengan pengambilan data secara cross sectional data sekunder laporan keuangan sebelum dan sesudah pendampingan manajemen periode awal tahun 2024 dan akhir tahun2024. Evaluasi kinerja keuangan dilakukan melalui analisis berbagai rasio keuangan yang mencakup rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas yang meliputi Total Margin, Return on Assets (ROA), Return on Equity (ROE),Current Ratio, Quick Ratio, Cash Ratio, Times Interest Earned (TIE), Total Debt Ratio, Debt to Equity Ratio (DER), Working Capital Turnover, Fixed Asset Turnover, Inventory Turnover, dan Total Asset Turnover. Distribusi data diuji menggunakan uji Shapiro–Wilk, dan perbandingan antarperiode dianalisis menggunakan uji Komparasi Wilcoxon Signed-RankHasil penelitian menunjukkan terdapat perbedaan yang bermakna secara statistik pada sebagian besar indikator kinerja keuangan antara periode sebelum dan setelah pendampingan manajemen (p < 0,05), terutama pada rasio profitabilitas dan aktivitas. Rasio profitabilitas yang sebelumnya bernilai negatif mengalami perubahan menjadi positif, yang mengindikasikan peningkatan efisiensi operasional. Meskipun Current Ratio mengalami penurunan, peningkatan pada Quick Ratio dan Cash Ratio menunjukkan perbaikan kualitas likuiditas jangka pendek. Selain itu, rasio solvabilitas, khususnya Times Interest Earned, mengalami peningkatan yang mencerminkan kemampuan rumah sakit dalam memenuhi kewajiban keuangannya.Penelitian ini menyimpulkan bahwa terdapat perbedaan kinerja keuangan antara periode sebelum pendampingan manajemen dan setelah pendampingan manajemen. Analisis rasio keuangan dapat dimanfaatkan sebagai instrumenevaluasi yang efektif dalam menilai dan memantau perubahan kinerja keuangan serta kebijakan manajerial pada institusi pelayanan kesehatan.

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Sustainable financial management is a major for healthcare institutions, particularly private maternal and child hospitals operating under constrained financial conditions. This study evaluates changes in financial performance before and after a management assistance program implemented at a Maternal and Child Hospital Aisyiyah Bangkalan, which had experienced persistent financial losses prior to the intervention period. The study aims to assess whether measurable differences in financial performance emerged following the implementation of management assistance.A quantitative observational analytic study with a comparative before–after design was conducted using secondary financial statement data from early 2024 (preassistance) and late 2024 (post-assistance). Financial performance was evaluated using profitability, liquidity, solvency, and activity ratios, including Total Margin, Return on Assets (ROA), Return on Equity (ROE), Current Ratio, Quick Ratio, Cash Ratio, Times Interest Earned (TIE), Total Debt Ratio, Debt-to-Equity Ratio (DER), Working Capital Turnover, Fixed Asset Turnover, Inventory Turnover, and Total Asset Turnover. Data distribution was assessed using the Shapiro–Wilk test, and differences between periods were analyzed using the Wilcoxon Signed-Rank Test.The results demonstrate statistically significant differences in financial performance indicators between the pre- and post-assistance periods, particularly in profitability and activity ratios (p < 0.05). Profitability indicators shifted from negative to positive values, indicating improved operational efficiency. Although the Current Ratio declined, improvements in the Quick Ratio and Cash Ratio suggest enhanced short-term liquidity quality. Solvency indicators, particularly Times Interest Earned, showed substantial improvement, reflecting increased capacity to cover financial obligations.In conclusion, the findings provide empirical evidence of significant differences in financial performance following the management assistance period. Financial ratio analysis proves to be a valuable evaluative tool for monitoring performance changes in healthcare institutions, particularly in assessing managerial interventions aimed at improving financial sustainability.