ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PUKESMAS TARUTUNG KECAMATAN BATANG MERANGINKABUPATEN KERINCI TAHUN 2018-2020

YUNI AMERINA, VIVI HERLINA, NURFITRI,

Abstract

The purpose of this study is to find out the financial performance of Tarutung public health center based on the analysis of the report on the realization of the budget of expenditure from 2018-2020. This research was conducted in tarutung public health center batang merangin sub district kerinci regency. The data is used secondary . The data is obtained through archival intermediaries, existing documentation, bookkeeping documents based on the report on the realization of the research budget used is quantative by analyzing financial statements.The results showed that assessment of financial performance of tarutung public health center  economical and less efficient but very effective. by using indicatr is Value For Money (Economical, Efficient and Effective). The results of the research concluded that financial performance based on economic level analysis in 2018-2020, which remains the average economic level of 90% with less economical criterion, this shows the of the performance in economic is  good. The level of efficiency in tarutung public health center from year to in (2018-2020) of ?90% with less efficient criteria because the realization of revenue receipts is greater than the costs incurred for, this shows the ability of public health center to streamline income and spending quite well. And the effectiveness rate of admission is always increasing from year to year the average effectiveness rate in (2018-2020) of 112.88% with very effective criteria this shows the ability of public healt center in achieving the revenue budget that has been set by the district of Batang Merangin sub district has been very effective.