Pengukuran Kinerja Organisasi dengan Pendekatan Balanced Scorecard Pada RSUD Kabupaten Kebumen

Bestari Dwi Handayani

Abstract

Penelitian ini bertujuan mengukur kinerja perusahaan di RSUD Kebumen, yang selama ini menekankan pada aspek keuangan. Penilaian tersebut kurang menggambarkan kinerja perusahaan secara keseluruhan, karena hanya menilai kinerja jangka pendek dan mengabaikan aset tidak berwujud. Pengukuran kinerja menggunakan metode Balanced Scorecard mempertimbangkan baik aspek keuangan dan non-keuangan. Pengukuran ini melibatkan empat perspektif, yaitu: keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan perspektif pertumbuhan. Hasil analisis menunjukkan skor kinerja rumah sakit melalui empat perspektif Balanced Scorecard. Berdasarkan hasil penelitian, disimpulkan bahwa hasil perspektif finansial dinilai baik dengan rasio efektivitas yang sesuai target. Kinerja berdasarkan perspektif pelanggan dianggap cukup baik. Namun, tingkat akuisisi pasien menurun. Berdasarkan perspektif proses bisnis internal, kinerja dinilai ideal. Tingkat produktivitas dilihat dari perspektif pembelajaran dan pertumbuhan rata-rata sebesar Rp24.663.959, dan kepuasan karyawan dinilai cukup baik.

 

This study aimed to measure the performance of companies in Kebumen Hospital, which has emphasized the financial aspects. The assessment describes the lack of overall company performance, as only assess short-term performance and ignores intangible assets. Measurement of performance using the Balanced Scorecard method is to consider both aspects of financial and non-financial. This measurement involves four perspectives: financial, customer, internal business processes, and learning and growth perspective. The analysis shows the hospital performance scores over the four Balanced Scorecard perspectives. Based on the results of the study, concluded that the financial rating of good results with the corresponding effectiveness ratio target. Performance which based on the customer’s perspective is considered quite good. However, the acquisition of patient decline. Based on internal business process perspective, the ideal performance assessed. Level of productivity seen from the perspective of learning and growth average of Rp24.663.959, and employee satisfaction was considered quite good

Keywords

Balanced scorecard;Hospital;Company performance;Performance measurement

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References

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Bestari Dwi Handayani / Pengukuran Kinerja Organisasi dengan Pendekatan Balanced Scorecard

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