PENGUKURAN KINERJA RUMAH SAKIT UMUM DAERAH DENGAN PENDEKATAN BALANCED SCORECARD
Bestari Dwi Handayani
Abstract
Performance measurement is critical for a business unit. So far, the performance measurement used by RSUDKebumen is the one in financial aspect, which may not sufficiently describe overall company performance; it onlyassesses the short-term performance and disregard intangible assets the hospital has. With that lack, a performancemeasurement method considering both financial and non-financial aspects (Balanced Scorecard) is made. Theperformance measurement of Balanced Scorecard involves four perspectives, namely: Financial, Customer, InternalBusiness Process, and Learning and Growth perspectives. The author selects RSUD Kebumen as the object since theperformance measurement they perform still emphasizes more on financial aspect. The research instruments are testedusing validity and reliability tests. The data is analyzed qualitatively (without number) and quantitatively (withnumbers) indicating the hospital performance score through the four perspectives of Balanced Scorecard. Based onthe research result, the author can conclude that: In general, the financial perspective results good performance, sincethe economic ration undergoes less significant fluctuation during 2005-2009, i.e. 93.13%, 164.76%, 101.35%, and theeffectiveness ratio is more than 100%. From customer perspectives, the performance is deemed well enough, withcustomer satisfaction rate of 67.41%, and the constantly increasing retention rate, i.e. 65.61%, 75.08%, 80.15%,83.71%, and 83.56%. However, the patient acquisition rate decreases, namely: 34.38%, 24.91%, 19.96%, 16.29%,and 16.44%. From internal business process perspective, it is found that BOR is of 84.41%, the ALOS is 4.1 days, TOIis 0.82 days, BTO is 77.56 patient, GDR 44.46, and NDR is 19.02. From learning and growth perspectives, it is foundthat the productivity rate is IDR 24.663.959, then the employee satisfaction is good enough, i.e. 52.56%, with a goodlevel employee retention rate.RSUD Kebumen should maintain their already good level of performance achievement.The employee satisfaction should be promoted in order to increase their productivity. It should be supported byinternal business process performance that should achieve the ideal rate, which in turn will result in good financialratio level.
Keywords: Balanced Scorecard, hospital, company performance, performance measurement
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Alamat Penerbit: Gedung C6 Lantai 2 Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Semarang, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229. Telp./Fax.: 62-24-8508015, Email: jurnal.manajemen.unnes@gmail.com
Posted by bowosukses
on 5:38 AM. Filed under
BALANCED,
DAERAH,
DENGAN,
KINERJA,
PENDEKATAN,
PENGUKURAN,
Rumah,
SAKIT,
SCORECARD
.
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