Analisis Deskriptif Kuantitatif Rasio Profitabilitas dan Likuiditas PT. Pertamina Bina Medika IHC Periode 2020-2023
DOI:
https://doi.org/10.54082/jupin.1788Kata Kunci:
Cash Ratio, Current Ratio, Financial Analysis, Liquidity Ratio, Operating Profit Margin, Return on AssetAbstrak
Transformasi PT. Pertamina Bina Medika IHC merupakan strategi dari rumah sakit BUMN, untuk mempertahankan posisi rumah sakit di tengah persaingan bisnis. Tujuan penelitian ini, untuk menganalisis rasio profitabilitas dan likuiditas perusahaan pasca tranformasi. Metode penelitian menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan rasio profitabilitas dan likuiditas PT. Pertamina Bina Medika IHC selama periode 2020-2023 mengalami fluktuasi. Tahun 2020, proses adaptasi setelah konsolidasi, yang mempengaruhi jumlah aktiva, kewajiban dan modal yang dimiliki perusahaan. Tahun 2021, penyebaran virus Covid-19 di Indonesia, yang mengakibatkan terjadinya peningkatan pasien Covid-19, berdampak terhadap peningkatan rasio profitabilitas dan likuiditas. Tahun 2022, pemulihan pasca Covid-19 yang mempengaruhi penurunan jumlah pasien Covid-19, berdampak pada penurunan rasio profitabiltas dan likuiditas. Tahun 2023, dicabutnya status Covid-19, perusahaan melakukan perluasan bisnis dengan membangun rumah sakit di Bali dan beberapa rumah sakit dibawah nauangan PT. Pertamina Bina Medika IHC menerima pasien dari program Jaminan Kesehatan Nasional (JKN), berdampak terhadap peningkatan rasio profitabiltas dan likuiditas, tetapi tidak terlalu signifikan. Untuk menjaga stabilitas keuangannya, perusahaan perlu meningkatkan kinerja keuangan, melalui pengendalian biaya, diversifikasi pendapatan, pengelolaan risiko keuangan dan integrasi sistem keuangan berbasis teknologi.
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