Implementasi Balanced Scorecard sebagai Pengukuran Kinerja Rumah Sakit Ibnu Sina Pekanbaru
DOI:
https://doi.org/10.5281/zenodo.10849614Keywords:
Balance Scorecard, Performance Measurement, Customer Perspective, Financial Perspective, Internal Business Perspective, Learning and Growth PerspectiveAbstract
This research is a quantitative study that aims to determine how the implementation of Ibn Sina Hospital performance measurement with the balance scorecard approach. This study uses primary and secondary data obtained through the company's financial statements and questionnaires filled out by employees and patients. Performance from a customer perspective measured by customer satisfaction indicators measured in the current year shows the level of customer satisfaction in the "Very Satisfied" category with a score of 63%. The performance of the Financial perspective of the four indicators has "Fairly Good" results because the results of the NPM Ratio have increased results, namely by 0.10%, ROI has decreased results, namely by 0.04%, the performance of the Effectiveness Ratio has decreased by 8.72%, and the Efficiency ratio has decreased by 8.85%. The overall performance of the Internal Business perspective can be said to have "poor" results because BOR has an average value of 40.73%, ALOS Ratio with an average of 2 days, BTO Ratio with an average of 52 times, TOI Ratio with an average of 7 days, NDR Ratio shows an average of 12.85%, and GDR shows a decrease of 2.70%. The performance of the learning and growth perspective as a whole can be said to have "good" results with a score of 84%.
References
Arikunto, S. (2017). Pengembangan Instrumen Penelitian dan Penilaian Program. Pustaka Pelajar.
Asmawi, A., Syafei, S., & Yamin, M. (2019, July). Pendidikan Berbasis Teknologi Informasi Dan Komunikasi. In Prosiding Seminar Nasional Program Pascasarjana Universitas PGRI Palembang.
Bidayati, U. (2017). Tinjuan Konseptual Aplikasi Balanced Scorecard Pada Perusahaan UMKM. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 1(1), 44-49.
Citradika, D. P., & Satrio, D. (2021). Implementasi Balanced Scorecard Di Rumah Sakit Umum Daerah Kab. Batang. RISTEK: Jurnal Riset, Inovasi dan Teknologi Kabupaten Batang, 6(1), 38-46.
(Catur, Quratuláin, & Aisyah Dian, 2023)
Catur, S., Quratuláin, M., & Aisyah Dian, P. (2023). Akuntansi Suatu Pengantar 2 - Berdasarkan PSAK Terbaru. Jakarta: Salemba Empat.
Djo, N. H., & Dharmadiaksa, I. B. (2019). Penerapan Balanced Scorecard Pada Pengukuran Kinerja PT. Blue Bird Tbk. E-Jurnal Akuntansi Universitas Udayana, 26(3), 1912-1937.
Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1–11. https://doi.org/10.5281/zenodo.10695247
DJAMIL, Nasrullah; PUTRA, Bagas Desri Angga. Dynamics of Interest Among Undergraduate Accounting Students in State Universities in Pekanbaru City Toward a Career as a Certified Public Accountant. SOROT, [S.l.], v. 18, n. 2, p. 125-140, mar. 2024. ISSN 2623-1875. Tersedia pada: <https://sorot.ejournal.unri.ac.id/index.php/JS/article/view/8092/6865>. Tanggal Akses: 18 mar. 2024 doi:http://dx.doi.org/10.31258/sorot.18.2.125-140.
(Eugene F & Joel F, 2018)
Eugene F, B., & Joel F, H. (2018). Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.
https://www.linovhr.com/pengukuran-kinerja/ (Diakses November 2023)
https://www.linovhr.com/pengukuran-kinerja /(Diakses November 2023)
https://www.jurnal.id/id/blog/balanced-scorecard/ (Diakses November 2023)
https://zahiraccounting.com/id/blog/apa-itu-balanced-scorecard/ (Diakses November 2023)
https://employers.glints.com/id-id/blog/10-indikator-penilaian-kinerja-pegawai/ (Diakses Februari 2024)
Huljannah, M., & Djamil, N. (2024). Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya. Jurnal Rumpun Ilmu Ekonomi, 2(1), 48–65. https://doi.org/10.5281/zenodo.10797170
Irawan, R. (2021). Analisis Pengukuran Kinerja Dengan Menggunakan Metode Balanced Scorecard Pada Rumah Sakit Jiwa Tampan Kota Pekanbaru (Doctoral dissertation, Universitas Islam Negeri Sultan Syarif Kasim Riau).
Kurniawan, Y., Wisnujati, N. S., Nichen, N., & Hermawan, H. (2021). Peran Etos Kerja dan Kepemimpinan terhadap Kinerja Karyawan. Jurnal Lima Daun Ilmu (MADA), 1(2), 89-98.
Martias, D., & Djamil, N. (2023). Pengaruh Lingkungan Belajar dan Sistem Pembelajaran Daring menggunakan Google Meet terhadap Motivasi Belajar Mahasiswa Akuntansi UIN Sultan Syarif Kasim Riau pada masa pandemi Covid 19 . JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(1), 19–31. Retrieved from https://naaspublishing.com/index.php/jaamter/article/view/11
Martias, D., Djamil, N., & Dwi Permata, A. (2023). Analysis of Factors that Influence Purchasing Decisions for Wardah Cosmetics in Pekanbaru City . JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(4), 194–203. https://doi.org/10.5281/zenodo.10313759
Martias, D., & Djamil, N. (2023). The Impact of the Learning Environment and Online Learning System using Google Meet on University Students' Motivation. AL-ISHLAH: Jurnal Pendidikan, 15(1), 247-260. (https://journal.staihubbulwathan.id/index.php/alishlah/article/view/2572)
Marhawati, M. (2022). Pengaruh Budaya Organisasi Dan Kompensasi Terhadap Kinerja Pegawai Dengan Motivasi Sebagai Variabel Intervening Di Rumah Sakit Jala Ammari Kota Makassar= The Influence of Organizational Culture and Compensation on Employee Performance With Motivation as an Intervening Varible at Jala Ammari Hospital Makassar City (Doctoral dissertation, Universitas Hasanuddin).
Mesri Welhelmina Nisriani Manafe. (2022). Pengukuran Kinerja Sektor Publik. Teori dan Aplikasi.
Nugrahayu, E. R., & Retnani, E. D. (2015). Penerapan metode balanced scorecard sebagai tolok ukur pengukuran kinerja perusahaan. Jurnal Ilmu dan Riset Akuntansi (JIRA), 4(10).
Nopriandi, N. (2023). PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. WILMAR CAHAYA INDONESIA. Jurnal Ekonomi dan Manajemen (JEM), 5(4).
Pandaleke, R. B., Tinangon, J. J., & Wangkar, A. (2021). Penerapan Balanced Scorecard Sebagai Alternatif Pengukuran Kinerja Pada PT. Bank Sultgo Cabang Ratahan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3), 1018-1028.
Rhuminda, I. (2017). Analisis Balanced Scorecard sebagai Pengukuran Kinerja pada Dinas Peternakan dan Kesehatan Hewan Provinsi Sumatera Utara Medan.
Ridho, M., & Djamil, N. (2023). The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices. JAWI : Journal of Ahkam Wa Iqtishad, 1(2), 95–100. https://doi.org/10.5281/zenodo.10312884
Satyawati, E., & Prasetyanta, A. Penerapan Balanced Scorecard sebagai Pengukur Kinerja Manajemen Pada Rumah Sakit Umum Daerah Indramayu.
Suprapto, H. (2012). Manajemen Kinerja untuk Menciptakan Keunggulan Bersaing pada Perusahaan. Yogyakarta: Bumi Aksara.
Suadnyana, I. K., & Supartha, I. W. G. (2018). Pengaruh Penilaian Kinerja, Pengalaman Kerja, dan Pelatihan Terhadap Pengembangan Karir Karyawan. E-Jurnal Manajemen Unud, 7(4), 1-14.
Wijaya, E., & Sari, P. P. (2020). Pengaruh Penilaian Kinerja Dan Motivasi Terhadap Produktivitas Pegawai Pada Badan Kepegawaian Daerah Dan Pengembangan Sumber Daya Manusia Kebupaten Kepahiang. Creative Research Management Journal, 3(1), 63-76.
Widiyanti, W. (2017). Motivasi Kerja Terhadap Kinerja Pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kota Depok. Cakrawala: Jurnal Humaniora Bina Sarana Informatika, 17(2), 132-138.
ZAKI, A. (2022). Analisis pengaruh kontrak psikologis, perceived organizational support dan komitmen organisasi terhadap kinerja pegawai rsud prof. Dr. Margono soekarjo (Doctoral dissertation, UNIVERSITAS MUHAMMADIYAH PURWOKERTO).
Zulbasri, M., Djamil, N., Yusrialis, Y., & Syamsurizal, S. (2023). Pengaruh Pengukuran Balanced Scorecard (BSC) Terhadap Kinerja Perguruan Tinggi (Studi Kasus Pada Badan Layanan Umum Universitas Islam Negeri Sultan Syarif Kasim Riau) . JAWI : Journal of Ahkam Wa Iqtishad, 1(1), 42–51. Retrieved from https://naaspublishing.com/index.php/jawi/article/view/16
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Putri Wahyuni, Dony Martias
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
TIM EDITOR
