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MODELING AND PROJECTIONS OF CASH AND INVESTMENT IN THE PUBLIC HEALTH SERVICE AGENCY OF KULON PROGO USING ARIMA IN 2030
Hilda Octavana Siregar, Faridiah Aghadiati Fajri

Accounting Program, Deparement Economics and Business, Vocational School , Gadjah Mada University


Abstract

Cash and investment are two factors that can increase the financial independence of Public Health Service Agencies. This study aims to create a cash and investment model in 2030 in the Public Health Service Agencies in Kulon Progo. Financial independence in health institutions is measured by the cost recovery rate. This research is applied research to implement the Public Health Service Agencies Act. The data used in this study were the financial statements of all Public Health Service Agencies in Kulon Progo. The method used in this research was quantitative with the Auto-Regressive Integrated Moving Average (ARIMA) method in determining the model and projection of cash, investment and cost recovery rates; and descriptive regression statistical methods to determine the relationship between cash and investment with financial independence. The results of this study indicate that the average cash was Rp170.439.100,00 investment was Rp92.313.897,00 and financial independence ratio was 196% in 2030 and there was a positive correlation between cash and investment with a cost recovery rate. The results of this study can contribute to the Public Health Service Agencies in particular and Kulon Progo Regency in general

Keywords: Public Health Service Agencies, cash projection, investment projection, cost recovery rate, ARIMA

Topic: Public Sector Accounting

Link: https://ifory.id/abstract/m3EQG286tHfv

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Hilda Octavana Siregar)

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