Investigation of Financial Performance by Non-Financial Factors of State Hospital at Semarang

Authors

DOI:

https://doi.org/10.35870/ijmsit.v5i1.3681

Keywords:

Financial performance, Financial application, Workload, Education and training, State hospital

Abstract

Generally financial performance research based on financial tools analyzes, and were rare using other tools. This study uses a quantitative research design to systematically analyze the impact of non-financial performance, financial applications, workload, education and training, and employee workload on the financial performance of Government Hospitals. This study used a sample of 62 government hospital employees. The data were collected through surveys and structured questionnaires, which will be statistically analyzed to identify correlations and cause-and-effect relationships among variables. The predictive value obtained from the data analysis in this study was greater than 0.00-0.05, confirming the accuracy of the research model. This indicates that the effective use of financial apps helps hospitals improve their financial performance, which is its path coefficient about 0,650. It can ultimately support the achievement of set targets and financial goals. Education and training are path coefficient about 0,380 have a significant positive effect on financial performance. These findings further support the evidence that investing in employee training is crucial for improving financial performances, especially in hospitals.

Downloads

Download data is not yet available.

Author Biographies

  • Rahani Risna Ditha, Universitas 17 Agustus 1945

    Faculty of Economics and Business, Accounting Study Program, Universitas 17 Agustus 1945, Semarang City, Central Java Province, Indonesia

  • Jaluanto Sunu Punjul Tyoso, Universitas 17 Agustus 1945 Semarang

    Faculty of Economics and Business, Digital Business Study Program, Semarang City, Central Java Province, Indonesia

  • Caecilia Sri Haryanti, Universitas 17 Agustus 1945 Semarang

    Faculty of Economics and Business, Accounting Study Program, Universitas 17 Agustus 1945, Semarang City, Central Java Province, Indonesia

  • Muchayatin, Universitas 17 Agustus 1945 Semarang

    Faculty of Economics and Business, Accounting Study Program, Universitas 17 Agustus 1945, Semarang City, Central Java Province, Indonesia

References

Anisa, T. D., & Febyansyah, A. (2024). Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Profitabilitas. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1992–2016. https://doi.org/10.31955/mea.v8i1.3896

Azizah. (2022). Analisis Efektivitas Pendapatan Dan Efisiensi Belanja Guna Mengukur Kinerja Keuangan Rumah Sakit Umum Daerah Ahmad Ripin Kabupaten Muaro Jambi Pada Masa Pandemi Covid 19. Jurnal Manajemen Terapan Dan Keuangan, 11(2), 335–347. https://doi.org/10.22437/jmk.v11i2.17966

Badriah, L., & Avianti, W. (2023). Analisis Efektifitas Pengelolaan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Pada RSUD Bayu Asih Kabupaten Purwakarta. Eqien - Jurnal Ekonomi Dan Bisnis, 12(02), 157–168. https://doi.org/10.34308/eqien.v12i02.1434

Candra Oktavia, D., Maslichah, & Wahid Mahsuni, A. (2023). Pengelolaan Keuangan Badan Layanan Umum Daerah (BLUD) dan Pengaruhnya Terhadap Kinerja Rumah Sakit (Studi Kasus pada RSUD Nganjuk). Ilmiah Riset Akuntansi, 12(01), 291–300.

Dyahariesti, N., Yuswantina, R., Sumarningsih, N. N. S. A., & Ningrum, A. D. (2021). Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit. Indonesian Journal of Pharmacy and Natural Product, 4(1), 16–26. https://doi.org/10.35473/ijpnp.v4i1.831

Fabian, M. R., & Prabandari, S. P. (2024). Analisa Pengukuran Kinerja Dengan Balanced Scorecard. Jurnal Kewirausahaan Dan Inovasi, 3(2), 467–476.

Faizal. (2024). Pengaruh Pendidikan Dan Pelatihan Terhadap Kepuasan Kerja Dan Dampaknya Terhadap Kinerja Karyawan di Era Modern. Journal of International Multidisciplinary Research, 2(6), 547–560. https://doi.org/10.62504/jimr642

Fatmawati, Mus, A. R., & Dani, I. (2024). Pengaruh Tarif Pelayanan Terhadap Kinerja Keuangan Pada Badan Layanan Umum RSUP Dr. Wahidin Sudirohusodo Makassar. Tata Kelola, 11(1), 22–33.

Fatoni, A., & Sri Hidayari Rini, N. (2023). Pengaruh rasio likuiditas, rentabilitas dan aktivitas terhadap kinerja keuangan di RS Jiwa Dr. Radjiman Wediodiningrat Lawang. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(6), 2023. https://journal.ikopin.ac.id/index.php/fairvalue

Frycillia Widodo, A. S., Puspita, E., & Winarko, S. P. (2022). Analisis Kinerja Keuangan RSUD Simpang Lima Gumul Sebelum dan Sesudah Penerapan PPK-BLUD. Perspektif Akuntansi, 5(3), 259–272. https://doi.org/10.24246/persi.v5i3.p259-272

Ghozali, I. (2021). Structural Equation Modeling dengan metode alternatif Partial Least Square (PLS). Badan Penerbit Universitas Diponegoro.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8

Hermawan, A., & Toni, N. (2021). Faktor Dominan dalam Pengukuran Kinerja Keuangan Perusahaan. http://repository.unpas.ac.id/50973/1/Full Buku 11 Cetak.pdf

Hermawan, E. (2024). Beban Kerja. Eureka Media AKsara.

Hristov, I., Cristofaro, M., & Cimini, R. (2023). Non-financial resources to enhance companies profitability: a stakeholder perspective. Management Research Review, 47(13), 22–50. https://doi.org/10.1108/MRR-02-2023-0131

Irna Fadillah, S., Mukhlasin, A., Athirah, N., Jannah, M., Arini, T., & Sumatera Utara, U. (2024). Peran Teknologi Dalam Optimalisasi Manajemen Organisasi Pendidikan. Jurnal Motivasi Pendidikan Dan Bahasa, 2(3), 93–105. https://journal.widyakarya.ac.id/index.php/jmpb-widyakarya/article/view/3850

Jahan, S. S., Deraman, R., Azura, N., & Shauri, A. (2024). The Association Between Time Management, Salary, and Workload on Employee Work-Life. 6(22), 1–12. https://doi.org/10.35631/AIJBES.622001

Juanna, A., Maruf, S., & Ahmad, M. (2023). Pengaruh Pendidikan Dan Pelatihan ( Diklat ) Terhadap Kinerja Pegawai Di Balai Pelestarian Cagar Budaya Provinsi Gorontalo. 4(1), 99–108.

Karmila. (2022). Analisis Kinerja Keuangan dan Kinerja Pelayanan dengan Kemandirian Keuangan Badan Layanan Umum Daerah pada Rumah Sakit Umum Daerah Karawang. PKN STAN, 11(1), 1–14.

Kusdiana, A., Kusbintoro, D. D., Nuriyati, Muryani, & Romayatul, L. (2021). Analisis Kinerja Rumah Sakit Berdasarkan Balanced Scorecard Di Rumah Sakit Muhammadiyah. Johc, 2(2), 9–25. http:/johc.umla.ac.id/index.html%0AANALISIS

Lumbanraja, L. M. J. R., & Sjaaf, A. C. (2023). Efektivitas Penerapan Transparansi Harga Pelayanan Rumah Sakit Dalam Memberikan Sinyal Informasi Kepada Pasien Dan Rumah Sakit. Jurnal Cahaya Mandalika ISSN 2721–4796, 4(3), 222–232.

Medinal, M. (2021). Analisis Pengukuran Kinerja Operasional Rumah Sakit Bakti Timah Pangkalpinang Dengan Pendekatan Balanced Scorecard. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 25–36. https://doi.org/10.38204/jrak.v7i2.610

Mehner, L., Rothenbusch, S., & Kauffeld, S. (2024). How to maximize the impact of workplace training: a mixed-method analysis of social support, training transfer and knowledge sharing. European Journal of Work and Organizational Psychology, 00(00), 1–17. https://doi.org/10.1080/1359432X.2024.2319082

Memon, M. A., Ting, H., Ramayah, T., Cheah, F., & Chua, J.-H. (2017). A Review of the Methodological Misconceptions and Guidelines Related to the Application of Structural Equation Modeling: A Malaysian Scenario. Journal of Applied Structural Equation Modeling, 1(1), 1–13.

Menna, A. D., & Temesvari, N. A. (2022). Penerapan Balanced Scorecard di Rumah Sakit Indonesia. Jurnal Manajemen Informasi Kesehatan Indonesia, 10(1), 2337–2585.

Muhammad Khairurrozi, Ayunin Syahida, & Nanda Mirani. (2022). Analisis Kinerja Rumah Sakit Berdasarkan Balanced Scorecard di RSUD dr. Zubir Mahmud Kabupaten Aceh Timur. Media Publikasi Promosi Kesehatan Indonesia (MPPKI), 5(3), 317–321. https://doi.org/10.56338/mppki.v5i3.2336

Nadia Dwi Irmadiani. (2023). Analysis Of Financial Performance and Service with Hospital Independence in Rumah Sakit Daerah K.R.M.T Wongsonegoro Kota Semarang. MIMBAR ADMINISTRASI FISIP UNTAG Semarang, 20(2), 122–137. https://doi.org/10.56444/mia.v20i2.1127

Nuhin, M. A. F., & Suprayogi, N. (2022). Pengaruh Kinerja Manajemen, Efisiensi, Kinerja Underwriting dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia Periode 2015-2019. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(5), 628–642. https://doi.org/10.20473/vol9iss20225pp628-642

Nurliah, N., Mus, A. R., & Dani, I. (2023). Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum. Tata Kelola, 10(2), 63–78.

Oktavia, S. N., & Hartati, N. (2022). Analisis Kinerja Keuangan Menggunakan Metode Economic Value Added (Eva) Dan Financial Value Added (Fva) (Studi Kasus Pada Rumah Sakit Mitra Keluarga Tahun 2017–2021. Prosiding Seminar Sosial Politik, Bisnis, Akuntansi Dan Teknik, 4, 20. https://doi.org/10.32897/sobat.2022.4.0.1907

Downloads

Published

2025-02-03

Issue

Vol. 5 No. 1 (2025): January - June 2025

Section

Articles

License

Copyright (c) 2025 Rahani Risna Ditha, Jaluanto Sunu Punjul Tyoso, Caecilia Sri Haryanti, Muchayatin Muchayatin

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Copyright and Licensing Agreement

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

  • Authors retain full copyright of their work
  • Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
  • This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

How to Cite

Ditha, R. R., Tyoso, J. S. P., Haryanti, C. S., & Muchayatin, M. (2025). Investigation of Financial Performance by Non-Financial Factors of State Hospital at Semarang. International Journal of Management Science and Information Technology, 5(1), 76-89. https://doi.org/10.35870/ijmsit.v5i1.3681

Similar Articles

1-10 of 112

You may also start an advanced similarity search for this article.