ANALISIS PERTUMBUHAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA LAPORAN ARUS KAS UPTD PUSKESMAS SEROJA

Abstract

Regional financial management in practice still has not reached the level of perfection, with there are still obstacles that need to be improved, especially related to accounting issues in certain situations that can become technical obstacles for executives in managing regional finances. One example is the implementation of the accrual-based Government Accounting System (SAP), which is an accounting policy required in current state financial management. This study aims to measure the Financial Performance of UPTD Puskesmas Seroja by using data from the Cash Flow Statement. The method applied is quantitative descriptive research using secondary data obtained from the Treasurer of the Regional Public Service Agency (BLUD) UPTD Puskesmas Seroja. The results of the analysis of this study based on the results of the analysis of the UPTD Puskesmas Seroja Cash Flow Statement during the 2020-2022 fiscal year, indicate that the financial performance of the UPTD Puskesmas Seroja in that year was in good condition but experienced unstable growth.