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

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%).


PRELIMINARY
explains that performance measurement includes the activities to determine whether it is necessary to conduct an evaluation of a predetermined plan, or whether the performance can be carried out according to a specified time schedule, or whether the resulting performance is as expected.
So far, performance measurement is generally conducted traditionally or focuses on the financial aspect. Measuring a company's financial performance is often considered sufficient to describe management's performance. According to Kaplan & Norton (2000), performance measurements that are only viewed from a financial perspective will result in company orientation that leads to short-term interests, without regard to the company's long-term survival. The Balanced Scorecard (BSC) is an attempt to balance the measurement of financial aspects with non-financial aspects.
The Balanced Scorecard includes four perspectives, namely financial perspective, customer perspective, internal business perspective, and learning and growth perspective.
Balanced Scorecard is a performance management tool that can help organizations to translate vision and strategy into action by utilizing a set of financial and non-financial indicators that are all intertwined in a causal relationship (Luis & Biromo, 2007: 16). For its advantages, Balance Scorecard is now widely applied in various organization including in public sector organizations. In the hospitals for example, Balance Scorecard will help to align organizational processes such as budgeting, risk management and analytics with strategic priorities.
With the BSC, the hospital will be given a long-term picture of its success. In the financial aspect, the hospital must be able to manage money well to keep cash stable. This will have an impact on the adequacy of information regarding financial performance.

Research Design
This research is a quantitative descriptive using case study. Descriptive research is used to determine the existence of an independent variable on one or more variables without making a comparison of the variables themselves and looking for Nominal: Barometer Riset Akuntansi dan Manajemen P-ISSN: 2303-2065E-ISSN: 2502-5430 Volume 10 No 1 (2021 relationships with other variables (Sugiyono, 2017). Data collection techniques in this study used primary and secondary data.

Place and Time of Research
The research was carried out on February

Subjects and Objects
The

Instruments
Primary data is data obtained directly from research sources or without going through intermediaries. In this study, it was obtained from the distribution of customer and employee satisfaction questionnaires. In this study the level of employee satisfaction will be measured by questionnaire.

a. Financial Perspective
Financial performance is measured by the following Value for Money measurement scales.      -ISSN: 2303-2065E-ISSN: 2502-5430 Volume 10 No 1 (2021 data by documenting financial data from the hospital. The financial performance measurement is as follows: The total percentage generated from the financial performance is 86.6%, so it is included in scale 1, which is categorized as "Excellent".

Customer Perspective
Three indicators are used to measure the performance of the customer perspective namely customer retention, customer acquisition and customer satisfaction. The measurement of customer's perspective is described as follows: The total percentage resulting from the calculation of financial performance is 71.42%, so it is included in a scale of 3, which is categorized as "Good".

Internal Business Process Perspective
The internal business perspective is

Learning and Growth Perspective
Learning and growth aspects are used to  Having a total of 61,54% and a scale of 3, it can be concluded that the perspective of Learning and Growth of the hospital is declared as "Good".

Balance Scorecard Perspective
Based on the results of four perspectives above, the overall performance of the hospital is as follows: The perspective of internal business processes obtains a score of 5 out of a total score of 10 and is categorized as "Fair".
Indicators of BOR, ALOS, TOI, NDR, GDR are rated as "Not Ideal" because the values are not in accordance with the standards set by the Ministry of Health.
The performance of learning and growth perspectives obtains a score of 8 (61.54%) out of 13 with the category "Good". The employee retention is rated as "Poor", employee training is "Good", employee productivity is "Poor" and employee satisfaction is rated as "Good".
Overall performance from four perspectives obtains a total score of 37 out of 52 (sixteen indicators). Therefore, the overall performance of the hospital is in a "Good" category. Performance indicators that are categorized as good or very good needs to be maintained and improved whenever they are possible while some lack of performance needs to be addressed with the appropriate strategies.

Conclusion
This study aims to analyze the Kendal Hospital in learning and growth perspectives is categorized "Good". The employee retention indicator is rated as "Poor" with an increase by 0.28%. The employee training level indicator is rated "Good" with an increase by 0.73%. The employee productivity is rated "Poor" with a score of 1 because it has decreased by IDR 9,137,662. The last indicator of employee satisfaction is rated "Good" with a score of 3 because it has a percentage of 79.07%.
The performance of dr. H. Soewondo Kendal Hospital in four perspectives obtains a total score 36 out of 52 and reaches a weight of 67.17%. Therefore, the overall performance is categorized as "Good".