Article evaluated the financial performance of ABC hospital within the period of 2012 to 2013 to overcome the
problems related to how to measure and present its financial performance using ratio analysis. These financial
ratios were employed to measure the liquidity, assets utilization, long-term solvency and profitability of the
hospital. This analysis was conducted in order to prove whether the hospital has been managed efficiently or not
in accordance to Indonesian Hospital Quality Accreditation as stated in its clause on Administration Standard
No. 5 Parameter No. 3 that the hospital financial management shall be conducted in appropriate way in order to
guarantee its operation efficiently. The result show that overall financial performance of ABC hospital increase
considerably in those two years. A significant change is occurred on its solvency ratio which is decreased from
-2% to -8%, indicating its loose dependency due to its founder’s strong financial support. Therefore, based on
this favorable result, the hospital is regarded to have efficient hospital management and thus, together with other
standard fulfillment, it is accredited by Indonesian Health Ministry