Andrianto, Andrianto (2022) Analisis Kinerja Keuangan dan Shari’ah Hospital Social Responsibility Sebagai Pilar dalam Pengembangan Tata Kelola Keuangan Berbasis Syariah Pada Rumah Sakit Persyarikatan Muhammadiyah Terakreditasi B Di Provinsi Jawa Timur. (Analysis of Financial Performance and Shari'ah Hospital Social Responsibility as Pillars in the Development of Sharia-Based Financial Governance at the B Accredited Muhammadiyah Persyarikatan Hospital in East Java Province). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to identify and analyze financial performance and shari'ah hospital social responsibility as a pillar for the development of sharia-based accounting and financial governance at Muhammadiyah Persyarikatan Hospital. The design of this research is qualitative with a phenomenological approach, used to reveal various symptoms / phenomena at RSM Siti Khodijah and RSM Lamongan as charities in the health sector of the Muhammadiyah Association of East Java. Data mining was carried out through in-depth interviews and collection of financial report documents and financial performance of RSM Siti Khodijah and RSM Lamongan. This study has found that even though Muhammadiyah Hospital and Muhammadiyah Hospital Lamongan are charities in the health sector of the East Java Association, in measuring financial performance, hospital social responsibility and financial reporting are still based on conventional standards, where in this standard are many standards. used in entities that are oriented towards profit optimization. The results of this study can be a good reference for the Indonesian Accountants Association (IAI), the Islamic accounting compartment, the Ministry of Health, the Indonesian Health Efforts Council (MUKISI) and the East Java Muhammadiyah Association, besides being a reference for future researchers to dig deeper, especially in relation to analysis. financial performance, hospital social responsibility and sharia financial governance at Muhammadiyah Hospital. Keywords : Financial Performance, Hospital Social Responsibility, Governance, Profit.
Item Type: | Thesis (Doctoral) |
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Uncontrolled Keywords: | Financial Performance, Hospital Social Responsibility, Governance, Profit. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Doktor Ilmu Ekonomi |
Depositing User: | 1271900002 Andrianto Andrianto |
Date Deposited: | 21 Dec 2022 06:56 |
Last Modified: | 14 Dec 2023 01:20 |
URI: | http://repository.untag-sby.ac.id/id/eprint/20487 |
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