FINANCIAL PERFORMANCE ANALYSIS OF

CHRISTIAN SERVICES FOR HEALTH

INSTITUTIONS IN INDONESIA (PELKESI)

By,
Grace Gloria
NIM. 301302202180058
18 Maret 2023
 Chapter I INTRODUCTION

1.1 Background Of The Problem

1.2 Problem Formulation And Limitations
1.3 Research purposes
1.4 The Benefits Of Writing
 1.1 Background Of The Problem

Non-profit or non-profit organizations are usually engaged in

education, health, social and other fields. This organization was
founded by the public or private parties who do not have ownership in
the organization, with the aim of ownership and increasing the comfort
of people's lives

The financial statements of non-profit organizations differ from

business organizations because they do not seek profit but instead
focus on their mission or service, while profit organizations have a
profit motive to develop their business.

The budget is a financial operating plan in financial form which

includes spending in a period to serve various purposes including
financial control, management plans, priorities of users of funds and
accountability to the public.

Budget realization reports provide information regarding the efficiency

and effectiveness of the use of the budget that will be received or that
has been issued as well as an evaluation to measure financial
performance
Financial performance is a benchmark, assessment, achievement
to determine an organization's ability to manage its finances,
even though it is not profit-oriented but still has the principle of
effectiveness so that according to this principle there should be
measurement of financial performance in non-profit
organizations referring to PSAK 45.

Measurement of financial performance is an assessment, and

achievement to determine the ability of the organization to
manage its finances. One way to overcome this is to analyze
financial performance based on existing financial reports using a
value for money approach.

Remaining excess funds from the proposed budget are still often
found due to inaccurate budgeting which of course affects the
organization's financial performance.
1.2 Problem Formulation and Limitations

Based on the description of the background of the problem above, the

problem formulated by the researcher is as follows:
1. How is the financial performance of the Christian Services
Association for Health in Indonesia (PELKESI) for 2017-2019
measured using economic ratio analysis, efficiency ratios and
effectiveness ratios with a value for money concept approach?
2. Is the implementation of work programs classified as
efficient?
 1.3 Research purposes

The purpose of this research is based on the

formulation of the problem which is the aim of this
research are:
1. To find out PELKESI's financial performance for the
period 2017 – 2019 which is measured using economic
ratios, efficiency ratios, and effectiveness ratios.
2. To find out the efficiency of implementing PELKESI's
work programs for the 2017-2019 period.
 1.4 The Benefits Of Writing

Some of the benefits of this research to be achieved are as

follows:
1. PELKESI Management As the manager of the YPMAK
partnership fund, it is hoped that he will be able to make the
right decisions in managing all the resources and funds provided
economically, effectively and efficiently in order to improve
public health through his work programs, also improve public
services, improve service quality for the welfare of the
community.
2. YPMAK As donor partners, it is hoped that they will continue to
provide assistance and supervision to PELKESI in managing the
resources and funds provided, because economical, effective
and efficient management of funds will optimize work programs
that will be, are being carried out, or have been carried out.
3. Government Through this research, it is hoped that the
government, in this case the Mimika District Health Office as a
PELKESI partner, can continue to make a maximum and
sustainable contribution to improve the health of the seven (7)
ethnic groups in Mimika.
4. Author Through this research the authors gain knowledge
regarding the issues discussed in this research, and as reference
material for future writers.
 Chapter 2 Literature Review
2.1 Theory Description
2.1.1 Definition and Scope of Non-Profit Organizations
2.1.2 Public Sector Budget and Budget Realization
2.1.3 Public Sector Accounting
2.1.4 Financial Statements of Non-Profit Organizations
2.1.5 Assessment of Financial Performance of Public
Sector Organizations

2.2 Framework of Mind

 2.1.1 Definition and Scope of Non-Profit
Organizations
• Organization is a system of roles, flow of activists
and processes (patterns of work relations) and
involves several people as executors of tasks
designed to achieve common goals. Organization
is a consciously coordinated social entity,
consisting of two or more people with relatively
identifiable boundaries, functioning on an ongoing
basis to achieve a common set of goals

• Non-profit is a term that is commonly used as

something that has a social, community or
environmental purpose that is not solely looking
for profit or material (money).
 2.1.2 Elements and Objectives of Financial Statements of
Non-Profit Organizations

Establish elements in financial statements based on PSAK 45,

including:
1. Statement of Financial Position Statement of financial
position is another name for the balance sheet in the financial
statements of commercial institutions. This report provides
information on the size of the assets or assets of the
institution and the sources of acquisition of assets (debt or net
assets) in a certain period.
2. Activity Report The activity report contains two major
sections, namely the amount of income and costs of the
institution during one budget period.
3. Statement of Cash Flows The cash flow statement shows the
incoming and outgoing cash flows in the same period as the
activity report. The presentation of cash flows is classified into
three categories, namely as follows:
a. Operations Activity
This activity shows the addition and reduction of cash
flows related to the operations of the institution.
b. Investment Activity This activity shows all estimates of
cash receipts and disbursements related to institutional
investments.
c. Funding Activities This activity is related to transactions
in the form of repayment of institutional debt obligations
and increases/decreases in net assets from institutional
surpluses.
4. Notes to Financial Statements The notes to the financial
statements are part of the above reports, the purpose of which is
that all information deemed necessary for the reader to know has
been disclosed.
 2.1.3 Budget and Budget
Realization Objectives

A budget or budget according is a plan that is

arranged systematically, which includes all
company activities, which are stated in monetary
units or units that apply in a certain period to
come".

The budget is a company financial planning and

control tool whose preparation is carried out
periodically. The purpose of budget realization is
to provide information about the budget and its
realization and achievement of mutually agreed
goals.
2.1.4 Financial Performance of Non-Profit Organizations

Financial performance is an analysis that is carried

out to what extent a company has carried out using
the rules properly and correctly.
 2.1.5 Value For Money

• the concept of managing public sector

organizations consisting of economy, efficiency
and effectiveness.
• Economic ratios describe the use of budgets that
are careful and not extravagant
• effectiveness does not pay attention to the costs
incurred but only looks at the level of
achievement of the program in accordance with
the goals set
• Efficiency Ratio is a ratio that describes the
comparison between the amount of expenditure
to the realization of income
 2.2 Framework
• This study aims to measure the
financial performance of public Pelkesi

sector organizations using data

analysis with the concept of Value Finance Report
For Money. From the financial data
will be compiled into financial
Financial
reports then from the financial Performance
reports will be measured the
financial performance of the
Economy Ratio Efesiensy Ratio Efectivity Ratio
implementation of the PELKESI
work program using Economic
Ratios, Efficient Ratios and
Effectiveness Ratios. Result
 CHAPTER III
3.1 Research methods
3.2 Research Areas and Objects
3.3 Population and Sample
3.4 Types and Sources of Data
3.5 Data Collection Techniques
3.6 Research Instruments
3.7 Data Analysis Procedures
3.8 Operational Definition