Penerapan Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja

Abstract

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.

Factors Affecting the Gross Mortality Rate (GDR) and Net Death Rate (NDR) in Hospital

“…The highest GDR and NDR figures occurred in 2011, but in the following year the GDR and NDR values decreased, this was due to an increase in the quality of services provided by officers to patients. In the results of the research by Wiguna, et al (2019), it is known that the factors that affect the Gross Death Rate (GDR) and Net Death Rate (NDR) are health workers providing appropriate and good services. And finally, the results of research by Arini and Nurningtyas (2020) at the Panti Waluyo Hospital Surakarta in 2016-2018 it is known that what affects the Gross Death Rate (GDR) and Net Death Rate (NDR) are factors that increase the quality of services provided by employees to employees.…”

“…The results show that the GDR and NDR values have increased, this is due to an increase in the quality of services provided by officers to patients.Proceedings of the International Conference on Nursing and Health Sciences, Volume 3 No 1, May 2022, Page 147 -154 e-ISSN 2774 -5104, Global Health Science Group http://jurnal.globalhealthsciencegroup.com/index.php/PICNHS Figure 6. Research Calculation Results Wiguna, et al (2019)Based on the results of research byWiguna, et al (2019), it is known that the Gross Death Rate (GDR) and Net Death Rate (NDR) values of RSIA Dwi Sari Lubuklinggau in 2016-2018 the GDR values are 3.97%, 3.55%, respectively. 0.64%.…”

Pendampingan Penyusunan Manual Indikator Kinerja Utama Direktur Rumah Sakit Umum Daerah Prembun

“…Untuk menentukan indikator kinerja yang dituangkan dalam rencana strategis, pendekatan yang digunakan adalah Balanced Scorecard (BSC). Pendekatan ini tidak hanya memperhitungkan kinerja finansial, tetapi juga kinerja non finansial (Wiguna et al, 2019). Renstra yang disusun menggunakan pendekatan BSC, seyogyanya pendekatan pengelolaan kinerja yang digunakan adalah BSC.…”

Use of Balanced Scorecard Analysis for Performance Measurement PT. Kalbe Farma Tbk Period 2020 – 2022

“…Hasil Penelitian ini berbeda dengan penelitian yang dilakukan oleh Maming, (2022), perspektif pembelajaran dan pertumbuhan justru mengalami peningkatan yang diindikasikan oleh meningkatnya perolehan laba bersih pada periode penelitian. Demikian juga dengan penelitian Kusnadi, et al, (2019), karyawan perusahaan mengalami peningkatan kepuasan pada periode penelitian.…”