ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISIS RASIO KEUANGAN BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN PERIODE 2021-2023 |
| Nama: NURHASANA BINTI RENALI |
| Tahun: 2025 |
| Abstrak This study aims to analyze the financial performance of the Social Security Administering Agency (BPJS) Health during the period 2019 to 2023, with a focus on liquidity, solvency, and profitability ratios, as a response to the financial challenges faced by this institution in implementing the National Health Insurance (JKN) program in Indonesia. The background of this study is based on the issue of financial deficits that often occur due to the high burden of health claims and the imbalance between contribution revenues and service costs. The research method used is qualitative analysis with a financial ratio analysis approach, using secondary data from BPJS Health's financial reports. The results of the analysis show that BPJS Health has a very good current ratio, reaching 9,146, reflecting strong liquidity, and a solvency ratio that shows a low proportion of debt compared to equity. However, significant challenges arise in the profitability aspect, where the return on assets (ROA) and return on equity (ROE) ratios show significant fluctuations, with several years experiencing losses. The discussion emphasizes the need for strategies to improve operational efficiency and asset management to ensure the sustainability of optimal social security programs for the community. |