IDENTIFIKASI CASH RATIO RUMAH SAKIT ISLAM SURABAYA
Abstract
Cash ratio is an indicator for measuring the ability of company to pay short-term liabilities byavailable cash. Cash performance ratio in Islamic Hospital Surabaya only reached 61%, it indicatesthat Islamic Hospital Surabaya lack of working capital in cash for operations. This study aimed toevaluate policy account receivables cycle through policy evaluation approach. This study was anobservational descriptive study using cross sectional design during six months. Data collectionthrough analysis of secondary data, interviews and focus group discussion. Sources of informationinclude hospital management and several departement such as service, marketing or public relations,and finance. Increasing of ability by liquidity, profitability and avtivity ratio in 2011 to 2015. Hospitalmanagement need to improve commitment building and determine reward, punishment forimplementation in every policies and to arrange planning for policy evaluation that it hasimplemented.
Moraref