PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM DAERAH INDRAMAYU

2008 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Magdalena Nany ◽  
Lyna Raharjo ◽  
Kartika W.H
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
District Hospital ◽  
Profit Margin ◽  
Financial Perspective ◽  
Business Perspective ◽  
Customer Perspective

The objective of this research was to measure management's performcmce by applying balanced scorecard. Balanced scorecard is a contemporary managernent tool used to upgrade organization's capability by multiplying financial performance. Balanced scorecard has 4 perspectives.These perspectives are financial perspective, customer perspective, process intern business perspective and learning and growth perspective. Data were collected by questionnaire and interview. Thirty 'five patients and 40 employees from District Hospital of Indrar4oyu were taken as samples. The results-obtainedfrom applytng balanced scorecardwere : (I) Financial perspective, ROI tends to increase, but revenae growth tends to decrease; (2) Customer perspective, patients'retention tends to decrease and patients' acquisition tends to increase, but patients do not satisfy enough with District Hospital of Indramayu; (3) Process intern business perspective, hospital's productivity tends to increase and profit margin tends to increase, to:o; (4) Learning and growth perspective, employees' productivity tends to increase, but employees' retenfion tends to increase and employees do not satisfu enough with District Hospital of Indramayu.Keywords: management's performance, balanced scorecard, financial perspective, customer perspective, process internbusiness perspective, learning and growth perspective.

scholarly journals Analisis Pencapaian Strategi Menggunakan Balanced Scorecard

2019 ◽  
Author(s):  
Menik Meltra Putri ◽  
Siti Hajar Nurlaila
Keyword(s):  
Balanced Scorecard ◽  
Performance Indicator ◽  
Measurement Tool ◽  
Research Approach ◽  
Financial Perspective ◽  
Business Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Unit Performance

ABSTRACTThe purpose of this research is measurement strategy achievement of public education office of surabaya city using Balanced Scorecard as a measurement tool based on financial perspective, internal business process perspective, customer perspective, and learning and growth perspective. The research approach used is descriptive qualitative by using the method of observation and interview and then analyzed by giving an overview of the performance of the strategy undertaken and explain systematically. The stages of the analysis include weighting performance to measure the number of indexes, which consists of Major Performance Indicator Achievement Index (IKU), Strategic Target Value (NSS), Performance Perspective Value (NKP), Unit Performance Value (NKU).Keywords: Strategy achievement; Balanced scorecard; PerformanceABSTRAKTujuan dari penelitian ini adalah mengukur pencapaian startegi Dinas Pendidikan Kota Surabaya menggunakan Balanced Scorecard sebagai alat ukur berbasis strategis, meliputi financial perspectice, internal proses business perspective, customer perspective, serta learning dan growth perspectif. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan menggunakan metode studi observasi dan wawancara.Tahapan analisis yang dilakukan meliputi pembobotan kinerja untuk menilai besaran angka/indeks,yang terdiri dari; Indeks Capaian Indikator Kinerja Utama (IKU), Nilai Sasaran Strategis (NSS), Nilai Kinerja Perspektif (NKP), Nilai Kinerja Unit (NKU).Kata kunci: Pencapaian strategi; Balanced Scorecard; Kinerja

scholarly journals Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Niken Dyahariesti ◽  
Richa Yuswantina ◽  
Ni Nyoman Sri Ayu Sumarningsih ◽  
Analia Dian Ningrum
Keyword(s):  
Human Capital ◽  
Balanced Scorecard ◽  
Network Size ◽  
Study Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Organization Capital ◽  
Business Perspective ◽  
Customer Perspective ◽  
Service Standards

 ABSTRAKPengukuran kinerja dapat dilakukan dengan pendekatan Balanced Scorecard (BSC). Balanced Scorecard (BSC) dapat menganalisis dari 4 perspektif  meliputi perspektif keuangan, perspektif pelanggan, perspektif bisnis internal serta perspektif pembelajaran dan pertumbuhan.  Penelitian ini untuk menganalisis dan mengevaluasi kinerja Instalasi Farmasi Rumah Sakit Roemani Kota Semarang pada tahun 2017 dan 2018 dengan pendekatan BSC. Metode penelitian ini deskriptif non eksperimental yang bersifat deskriptif analitik. Data dianalisa menggunakan SPSS dan excel untuk dibandingkan dengan nilai standar pada masing-masing pengukuran. Hasil dari perspektif keuangan : NPM tahun 2017 6,49% dan tahun 2018 6,15%, ROI tahun 2017 7,17% tahun 2018 6,18%, ITOR tahun 2017 sebesar 10,24 kali dan tahun 2018 12,41 kali, Rasio efektvitas tahun 2017 104,70% dan tahun 2018 96,55%, rasio efisiensi tahun 2017 63,10% tahun 2018 58,54%. Hasil dari perspektif pelanggan : retensi pelanggan tahun 2017 92,91% dan tahun 2018 95,24%, tingkat keterjaringan tahun 2017  96,27% dan tahun 2018 91,42%, kepuasan pelanggan pasien merasa puas. Pada perspektif bisnis internal dispensing time resep racikan 78 menit dan resep non racikan 34 menit. Tingkat ketersediaan obat sebesar 99,25%. Kinerja  perspektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital  tinggi, indikator information capital cukup tinggi. Evaluasi kinerja IFRS Roemani Kota Semarang pada perspektif keuangan dapat dikatakan cukup baik dan evaluasi kinerja pada perspektif pelanggan sudah baik. Perspektif bisnis internal belum memenuhi standar pelayanan minimal untuk resep racik maupun non racik. Pespektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital kategori tinggi, sedangkan pada indikator information capital kategori cukup tinggi. Kata Kunci : Analisis Kinerja, Balanced Scorecard, Instalasi Farmasi Rumah Sakit ABSTRACTPerformance measurement can be done with the Balanced Scorecard (BSC) approach. The Balanced Scorecard (BSC) can analyze 4 perspectives, including financial perspective, customer perspective, internal business perspective and learning and growth perspective.  This research aimed to analyze and evaluate the performance of Roemani Hospital Semarang  Pharmacy Installation in 2017 and 2018 using BSC approach. The method  used was a non-experimental descriptive analytic descriptive  study. Data were analyzed using SPSS and Excel to be compared with the standard values for each measurement. Results from the financial perspective were : NPM was 6.49% (2017) and 6.15% (2018); ROI  was 7.17 (2017) and 6.18 in 2018; ITOR in 2017 was 10.24 times and 12.41 times (2018), effectiveness ratio in 2017 was 104.70% and 96.55% (2018) ; efficiency ratio in 2017 was 63.10% and  58.54% (2018). Results from a customer perspective were; customer retention in 2017 92.91% and 95.24% (2018), the 2017 network size was 96.27% and 91.42% in 2018, and the customer satisfaction level of patients was satisfied. For the internal business perspective, dispensing time was 78 minutes and non-dispensed drug was  34 minutes. The availability level of drugs was  99.25%. The performance of learning and growth perspectives on the indicators of human capital and organization capital was  high, while the indicator of information capital was quite high.It can be concluded that the pharmacy department of Roemani  Hospital performance’s evaluation from a financial perspective was quite good and the performance evaluation from the customer's perspective was good. From the internal business perspectives, it did not meet the minimum service standards for both dispensed and non- dispensed drugs. The learning and growth perspective on the indicator of human capital and organization capital  was  high, while the information capital indicator was quite high. Key word: Performance analysis, Balanced Scorecard, hospital pharmacy installation

scholarly journals EVALUASI KINERJA PT. PINDAD (PERSERO) DENGAN BALANCED SCORECARD (Studi Kasus Pada PT. Pindad (Persero)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Diah Andari
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Profit Margin ◽  
Financial Perspective ◽  
Net Profit ◽  
Customer Perspective ◽  
Equity Ratio ◽  
Process Perspective ◽  
Internal Business Process

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kinerja PT. Pindad (Persero) menggunakan Balanced Scorecard, yaitu terkait kinerja perusahaan dalam perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan pembelajaran dan pertumbuhan. Untuk Perspektif Keuangan, kinerja organisasi sudah baik, tetapi ada beberapa indikator yang realisasinya belum sesuai dengan target yang ditetapkan oleh organisasi, seperti net profit margin, debt equity ratio, dan cash ratio. Evaluasi pada Perspektif Pelanggan ditinjau dari perspektif pelanggan menunjukkan bahwa kinerja organisasi telah baik yang dapat dilihat dari pencapaian target yang telah ditetapkan oleh organisasi. Untuk evaluasi Perspektif Proses Bisnis Internal, kinerja organisasi sudah baik sebagaimana dilihat dari tercapainya target-target yang sudah ditetapkan oleh organisasi. Tindak lanjut terhadap fraud dan jumlah kasus pending selanjutnya perlu dilakukan dan disiasati lebih awal sebelum penyimpangan tersebut mengakibatkan kerugian dikemudian hari karena akan secara signifikan mempengaruhi kelangsungan bisnis perusahaan. Evaluasi Pembelajaran & Pertumbuhan Perspektif juga menunjukkan kinerja pertumbuhan yang telah baik itu dapat dilihat dari pencapaian target yang telah ditetapkan target oleh organisasi.Kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Belajar Internal & Perspektif Pertumbuhan ABSTRACTThis study aimed to evaluate the performance of PT. Pindad (Persero) using the Balanced Scorecard, which is related to the performance of companies in the financial perspective, customer perspective, internal business processes, and learning and growth. For the Financial Perspective, the organization's performance has been good, but there are some indicators that realization is not in accordance with the targets set by the organization, such as the net profit margin, debt equity ratio and cash ratio. Evaluation on Customer Perspective viewed from the perspective of customers shows that organizations have good performance that can be seen from achieving the targets set by the organization. For the evaluation of Internal Business Process Perspective, the organization's performance has been good, as seen from the achievement of the targets set by the organization. Follow-up of the fraud and the number of cases pending further needs to be done and to be handled early before the irregularity resulting in losses in the future because it will significantly affect the company's business continuity. Evaluation of Learning & Growth Perspective also showed growth performance has been good it can be seen from the achievement of the targets set by the target organization.Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning & Growth Perspective.

ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)

2019 ◽  
Vol 7 (01) ◽  
pp. 61
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Balanced Scorecard ◽  
Organizational Innovation ◽  
Research Result ◽  
Company Performance ◽  
Balance Scorecard ◽  
Financial Perspective ◽  
Top Managers ◽  
Business Perspective ◽  
Customer Perspective ◽  
Operational Activity

   Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

scholarly journals Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard

2019 ◽  
pp. 519
Author(s):  
Pande Made Hierra Andira Sari ◽  
I Ketut Suryanawa
Keyword(s):  
Balanced Scorecard ◽  
Simple Random Sampling ◽  
Employee Productivity ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Analysis Technique ◽  
Business Perspective ◽  
Customer Perspective ◽  
Number Of Customers

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.

scholarly journals PENERAPAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT POS INDONESIA CABANG KUTACANE

2020 ◽  
Vol 8 (2) ◽  
pp. 91
Author(s):  
Desi Aramana
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Validity And Reliability ◽  
Good Service ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
And Performance ◽  
Internal Business Process

The purpose of this study was to determine how the application of financial performance with the balanced scorecard approach at PT Pos Indonesia Kutacane. This research uses descriptive methods with qualitative data and quantitative data. Data analysis techniques were performed using validity and reliability tests, by looking at fact data from the company based on each perspective-perspective contained in the belenced scorecard, namely: financial perspective, customer perspective, internal business process perspective, and growth perspective and learning. The results of the study at PT Pos Indonesia Kutacane Branch showed that financial performance showed poor conditions in the period 2016 to 2018 as measured by the ratio used, the performance of the customer perspective had done various things to provide good service to customers, the performance of the process perspective Internal business which includes innovation and observation of employees shows good results, and performance on the growth perspective and lessons from observations of employee capability and employee satisfaction show good results.

Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

2016 ◽  
Vol 3 (1) ◽  
pp. 11-22
Author(s):  
Dina Fitrianingrum ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Customer Satisfaction ◽  
Organizational Development ◽  
Business Process ◽  
Balanced Scorecard ◽  
Research Use ◽  
Financial Perspective ◽  
Employees Satisfaction ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.

scholarly journals ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

2017 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Jumingan Jumingan
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Employee Productivity ◽  
Business Growth ◽  
Production Time ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

<p><em>The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, The</em><em>y</em><em> were expected could increase employee pr</em><em>o</em><em>ductivity and make production time more efficient so that able to increase service quality to customer.</em></p><p><em>The research is case study was applied on CV. Angkasa, Using descriptive methodology. Variables in this research using forth perspective in Balanced Scorecard are financial perspective, customer perspective, internal business process perspective, learning and growth perspective .</em></p><p><em>The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even</em><em> </em><em>though there were complaint of delay product’s distribution (3) ineff</em><em>ic</em><em>ien</em><em>c</em><em>y production time was reason of delay product’s distribution occurred (4) lower employee ethos was caused by lower company attention which had on impact to relationship between employee and manager that will affect employee productivity.</em></p>

scholarly journals AN ANALYSIS OF BALANCED SCORECARD AS TOOL OF MEASUREMENT PERFORMANCE AT THE BANK OF BENGKULU

2019 ◽  
Vol 13 (1) ◽  
pp. 15-32
Author(s):  
Nadia Sigiro
Keyword(s):  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Know How ◽  
Business Perspective ◽  
Customer Perspective ◽  
Employee Coaching

The purpose in this research was one effort to help the perpetratorts business in asses the performance of the company (banking). Which is to know how the performance of PT.Bank of Bengkulu in the period 2013-2015 years, if viewd with the Balanced Scorecard approach. Based on the result measured performance used Balanced Scorecard method in Pt.Bank of Bengkulu viewed from the fourth perspective there were : 1. Perspective finance result of ratio ROA 2013 year amount 4,51%, 2014 year amount 3,69% and 2015 year amount 3,29% this can be said healthy. The result ratio BOPO 2013 year amount 526,35%, 2014 year amount 571,62% and 2015 year amount 593,99% this can be said unhealthy. The result ratio LDR 2013 year amount 104,05%, 2014 year amount 85,79% and 2015 year amount 91,05% this can be said healthy. 2. Customer perspective, the result from satisfaction of customer can be categorized satisfied at frequent 3,41-4,20 intervals. 3. Business perspective interval, the result from ratio AETR 2013 year amount 0,06% this can be said not good. 4. Perspective learning and growth, the result from productifitas employee 2013 year amount 19,81%, 2014 year amount 20,73% this can be said good. 2015 year amount 16,09% this can be said not good. Employee coaching 2013 year amount 0% this can be said not good, 2014 year amount 6,44% and 2015 year amount 16,09% this said good.Keyword: Performance, Balanced Scorecard, Bengkulu Banking

scholarly journals COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

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