PERFORMANCE MEASUREMENT ANALYSIS USING BALANCE SCORECARD IN dr. H. SOEWONDO KENDAL HOSPITAL

Yollanda Lakshinta Harningrum, Yogyakarta State University Accounting Study Program, Indonesia
Mimin Nur Aisyah, Yogyakarta State University Accounting Study Program, Indonesia

Abstract


Abstrak: Analisis Pengukuran Kinerja Dengan Pendekatan Balance Scorecard di RSUD dr. H. Soewondo Kendal. Tujuan penelitian ini adalah untuk mengevaluasi kinerja RSUD dr. H. Soewondo Kendal dengan menggunakan Balance Scorecard (BSC). Penelitian ini merupakan penelitian studi kasus dengan menggunakan teknik analisis deskriptif kuantitatif. Sampel penelitian berjumlah 180 responden yang terdiri dari 94 pasien/ keluarga pasien dan 86 karyawan rumah sakit. Data dikumpulkan melalui metode dokumentasi dan kuesioner. Hasil penelitian menunjukkan bahwa: (1) Perspektif keuangan menunjukkan kinerja sangat-sangat baik mencapai skor 13 dari 15 (86,6%); (2) Perspektif pelanggan menunjukkan kinerja baik mencapai skor 10 dari 14 (71,42%); (3) Perspektif proses bisnis internal menunjukkan kinerja yang cukup mencapai skor 5 dari 10 (50%); dan (4) Perspektif pembelajaran dan pertumbuhan menunjukkan kinerja baik mencapai skor 8 dari 13 (61,54%). Secara keseluruhan, kinerja RSUD dr. H. Soewondo Kendal dinilai baik dengan skor 36 dari 52 (67,17%).

Kata kunci: Pengukuran Kinerja, Balance Scorecard, Kinerja Rumah Sakit


Abstract: Performance Measurement Analysis Using Balance Scorecard in dr. H. Soewondo Kendal Hospital. The purpose of this study is to evaluate the performance of RSUD dr. H. Soewondo Kendal by using the Balance Scorecard (BSC). This research is a case study research using quantitative descriptive analysis techniques. The research sampels included 180 respondents consisting of 94 patients’ / patients' families and 86 hospital employees. Data was collected through documentation and questionnaire methods. The results show that: (1) Financial perspective shows a very very good performance reaching a score of 13 out of 15 (86.6%); (2) The customer perspective shows good performance reaching a score of 10 out of 14 (71.42%); (3) Internal business process perspective shows sufficient performance to reach a score of 5 out of 10 (50%); and (4) Learning and growth perspective shows good performance reaching a score of 8 out of 13 (61.54%). Overall, the performance of RSUD dr. H. Soewondo Kendal was rated as good with a score of 36 out of 52 (67.17%).

Keywords: Performance Measurement, Balance Scorecard, Hospital Performance


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DOI: https://doi.org/10.21831/nominal.v10i1.32583

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