scholarly journals Analisis Pengukuran Kinerja Berbasis Balanced Scorecard Pada Rumah Sakit Robert Wolter Mongisidi Manado

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Merlin Arliany Rompas ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Positive Impact ◽  
Measurement Model ◽  
Lessons Learned ◽  
Public Hospitals ◽  
Multiple Sources ◽  
The Balanced Scorecard ◽  
Managerial Practices ◽  
Process Perspective

Abstract. This study is purposed to develop the Analysis of balanced scorecard based performance measurement at the Wolter Mongisidi Hospital, Manado. This study consists of empirical surveys based on comprehensive questionnaires, followed by individual and in-depth interviews, as well as the analysis of relevant documents. The data were collected from administrative and healthcare staff located at selected departements in Wolter Mongisidi Hospital. The interview participants were selected from the staff and healthcare personnels who are actively engaged in performance measurement activities. Triangulation was pursued through the multiple sources of evidences. The findings of the study are beneficial in terms of the lessons learned for managerial practices. They provide useful knowledge and understanding of the balanced scorecard based performance measurement in public hospital, particularly Wolter Mongisidi Hospital, Manado. The study contributed to literature in terms of the development of a performance measurement model. The modified performance measurement model is intended to make it easier for the hospital to engage in the performance measurement process, particularly in measuring performance indicators by using the balanced scorecard. The proposed performance measurement model may assist Wolter Mongisidi Hospital to carry out their performance measurement reporting and eventually could provide a positive impact on accreditation status. This study also presents a knowledge base for further research in similar studies and expands the findings in the context of public hospitals in Indonesia.Keywords: Performance measurement, balanced scorecard, financial perspective, customer perspective, internal process perspective, growing and learning perspective.Abstrak. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja berbasis balanced scorecard di Rumah Sakit Wolter Mongisidi, Manado. Penelitian ini terdiri dari survei empiris berdasarkan kuesioner komprehensif, diikuti oleh wawancara individu dan mendalam, serta analisis dokumen yang relevan. Data dikumpulkan dari staf administrasi dan kesehatan yang terletak di beberapa tempat yang dipilih di Wolter Mongisidi Hospital. Para peserta wawancara dipilih dari staf dan petugas kesehatan yang secara aktif terlibat dalam kegiatan pengukuran kinerja. Triangulasi dilakukan melalui berbagai sumber bukti. Temuan penelitian bermanfaat dalam hal pembelajaran untuk praktik manajerial. Studi ini memberikan pengetahuan dan pemahaman yang bermanfaat tentang pengukuran kinerja berdasarkan balanced scorecard di rumah sakit umum, terutama Rumah Sakit Wolter Mongisidi, Manado. Studi ini memiliki titik puncak yakni konsep pengukuran kinerja. Model pengukuran kinerja yang dirancang dimaksudkan untuk memudahkan rumah sakit untuk melakukan pengukuran kinerja, terutama dalam mengukur indikator kinerja dengan menggunakan balanced scorecard. Model pengukuran kinerja yang diusulkan dapat membantu Rumah Sakit Wolter Mongisidi untuk melaksanakan pelaporan pengukuran kinerja mereka dan akhirnya dapat memberikan dampak positif pada status akreditasi. Studi ini juga menyajikan basis pengetahuan untuk penelitian lebih lanjut dalam studi serupa, dan memperluas temuan dalam konteks rumah sakit umum di Indonesia.Kata Kunci: Pengukuran kinerja, balanced scorecard, perspektif keuangan, perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran.

scholarly journals Analisis Pengukuran Kinerja Berbasis Balanced Scorecard Pada Rumah Sakit Robert Wolter Mongisidi Manado

2019 ◽  
Vol 10 (2) ◽  
pp. 47
Author(s):  
Merlin Arliany Rompas ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Positive Impact ◽  
Measurement Model ◽  
Lessons Learned ◽  
Public Hospitals ◽  
Multiple Sources ◽  
The Balanced Scorecard ◽  
Managerial Practices ◽  
Process Perspective

Abstract. This study is purposed to develop the Analysis of balanced scorecard based performance measurement at the Wolter Mongisidi Hospital, Manado. This study consists of empirical surveys based on comprehensive questionnaires, followed by individual and in-depth interviews, as well as the analysis of relevant documents. The data were collected from administrative and healthcare staff located at selected departements in Wolter Mongisidi Hospital. The interview participants were selected from the staff and healthcare personnels who are actively engaged in performance measurement activities. Triangulation was pursued through the multiple sources of evidences. The findings of the study are beneficial in terms of the lessons learned for managerial practices. They provide useful knowledge and understanding of the balanced scorecard based performance measurement in public hospital, particularly Wolter Mongisidi Hospital, Manado. The study contributed to literature in terms of the development of a performance measurement model. The modified performance measurement model is intended to make it easier for the hospital to engage in the performance measurement process, particularly in measuring performance indicators by using the balanced scorecard. The proposed performance measurement model may assist Wolter Mongisidi Hospital to carry out their performance measurement reporting and eventually could provide a positive impact on accreditation status. This study also presents a knowledge base for further research in similar studies and expands the findings in the context of public hospitals in Indonesia.Keywords: Performance measurement, balanced scorecard, financial perspective, customer perspective, internal process perspective, growing and learning perspective.Abstrak. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja berbasis balanced scorecard di Rumah Sakit Wolter Mongisidi, Manado. Penelitian ini terdiri dari survei empiris berdasarkan kuesioner komprehensif, diikuti oleh wawancara individu dan mendalam, serta analisis dokumen yang relevan. Data dikumpulkan dari staf administrasi dan kesehatan yang terletak di beberapa tempat yang dipilih di Wolter Mongisidi Hospital. Para peserta wawancara dipilih dari staf dan petugas kesehatan yang secara aktif terlibat dalam kegiatan pengukuran kinerja. Triangulasi dilakukan melalui berbagai sumber bukti. Temuan penelitian bermanfaat dalam hal pembelajaran untuk praktik manajerial. Studi ini memberikan pengetahuan dan pemahaman yang bermanfaat tentang pengukuran kinerja berdasarkan balanced scorecard di rumah sakit umum, terutama Rumah Sakit Wolter Mongisidi, Manado. Studi ini memiliki titik puncak yakni konsep pengukuran kinerja. Model pengukuran kinerja yang dirancang dimaksudkan untuk memudahkan rumah sakit untuk melakukan pengukuran kinerja, terutama dalam mengukur indikator kinerja dengan menggunakan balanced scorecard. Model pengukuran kinerja yang diusulkan dapat membantu Rumah Sakit Wolter Mongisidi untuk melaksanakan pelaporan pengukuran kinerja mereka dan akhirnya dapat memberikan dampak positif pada status akreditasi. Studi ini juga menyajikan basis pengetahuan untuk penelitian lebih lanjut dalam studi serupa, dan memperluas temuan dalam konteks rumah sakit umum di Indonesia.Kata Kunci: Pengukuran kinerja, balanced scorecard, perspektif keuangan, perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran.

scholarly journals Design of Batik Crafts Industrial Performance Measurement Model in Wukirsari Region Bantul

2018 ◽  
Vol 4 ◽  
Author(s):  
Yasrin Zabidi
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Performance Indicator ◽  
Problem Formulation ◽  
Measurement Model ◽  
Measurement Instruments ◽  
The Balanced Scorecard ◽  
Craft Industry ◽  
Initial Research

One important factor in influencing the progress and decline of an industry is the performance factor. Performance issues are not only important for middle-to-upper-level companies and large companies, but also important for small and medium industries such as the batik craft industry in the Wukirsari region, Bantul. Given the importance of performance, researchers tried to design a performance measurement model of the batik craft industry in the Wukirsari region, Bantul with the aim of identifying performance criteria, determining performance indicators, formulating performance indicators, and making performance measurement instruments. The steps in this study are divided into four phases, namely the initial research phase and problem formulation, the design phase, the analysis phase and the conclusion phase. The initial research phase and problem formulation include, the profile of the batik craft industry in the Wukirsari region, Bantul, the current performance evaluation system, problem formulation and research objectives. The design phase includes the design process of the performance measurement model with the Balanced Scorecard method which includes setting strategic objectives, establishing performance indicators (key performance indicators), determining performance indicator formulas, making performance measurement instruments. Analysis phase includes KPI analysis and strategy map analysis. Conclusion phase includes conclusions from the results of research and suggestions for the batik craft industry in Wukirsari, Bantul. From the results of the study obtained four performance perspectives based on the balanced scorecard, namely financial, customer, internal business processes, learning and growth. five, namely: increased sales growth, high customer satisfaction, improved system and better work processes, the creation of a good work climate, and increased employee productivity.There are seven performance indicators formed, namely: the rate of sales growth, the level of customer satisfaction, level of compliance with customer complaints, percentage of defective products, number of new products, level of job satisfaction, and employee productivity. The establishment of a performance measurement worksheet, so that the performance values of each performance indicator and total performance can be known in a certain period.Keywords: Performance, Measurement, Batik

Behavioral-Economic Nudges and Performance Measurement Models

2014 ◽  
Vol 27 (1) ◽  
pp. 27-45 ◽  
Author(s):  
Mary A. Malina ◽  
Frank H. Selto
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Empirical Support ◽  
Measurement Model ◽  
Data Availability ◽  
Behavioral Economic ◽  
The Balanced Scorecard ◽  
Measurement Models ◽  
Economic Framework ◽  
And Performance

ABSTRACT We describe the context wherein a Fortune 500 company's performance measurement model (PMM) has endured and evolved over a 15-year period. The PMM's tenure and continued importance refute the alleged faddish nature of PMMs such as the Balanced Scorecard, at least in this case, and allow identification of factors that add to theory about PMM longevity. We use a behavioral-economic framework and qualitative and quantitative data to examine the mechanisms behind this successful PMM. Aspects of the way the PMM is designed and implemented appear to enable the company using the PMM to exploit or mitigate common behavioral heuristics and biases in decision-making. The PMM helps manage cognitive load in a way that is consistent with the company's priorities, and it manages biases by allowing the company to frame performance information in ways that nudge managers toward strategically important results and risks. The behavioral-economic connection might be a reason why this PMM, and perhaps others, endures. Thus, this study adds to and presents preliminary empirical support for testable behavioral-economic PMM theory. Data Availability: Use of all data collected for this study is regulated by a strict nondisclosure agreement, which requires the researchers to protect the company's identity and its proprietary information.

scholarly journals Balanced Scorecard in the practice of management at an academic laboratory

2015 ◽  
Vol 14 (1) ◽  
pp. 127-138
Author(s):  
Miriam Magdala Pinto ◽  
Bruno Mannato Angius
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Management System ◽  
Lessons Learned ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
Results Reporting ◽  
Non Profit Organizations ◽  
Academic Laboratory

The Balanced Scorecard (BSC), when it reaches its maximum potential, is a strategic management system mainly usedby companies. However, with some adjustments, it can be used by Non-profit Organizations (NPO). Its use, in this case,needs to be further investigated. The article reports the experience and lessons learned from using BSC in an academiclab for sixteen months. The process included initial planning, three rounds of performance measurement and a finalplanning review. Entrepreneurial BSC, with some adjustments, was adequate for strengthening laboratory’s identity,for performance measurement and results reporting, although not reaching, during the experiment period, the maturityof a strategic management system.

Balanced Scorecard as a Method of Assessing the Performance of a Hospital Management System

2021 ◽  
Vol 4 (1) ◽  
pp. 99-103
Author(s):  
Irawan Sastradinata
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Organizational Management ◽  
Measurement Model ◽  
Third Generation ◽  
Performance Score ◽  
Organizational Goals ◽  
The Balanced Scorecard ◽  
Management Processes ◽  
Hospital Management System

A B S T R A C TThe Balanced Scorecard educates management and organizations to view thecompany as a whole from four perspectives: finance, customers, internal businessprocesses, and learning and growth. The balanced scorecard consists of twowords, namely the scorecard and balanced. The scorecard is a card used to recorda person's / personnel's performance score and plan the score that will beachieved in the future. The results of the comparison between the plansestablished and the actual results that were successfully achieved were used tocarry out the evaluation.The balanced scorecard in this third generation producesthe most powerful performance measurement model because it shows theintegration of organizational management processes starting from the planningstage, namely by establishing a vision and mission which contains the agreementof individuals in achieving organizational goals, then translated intoorganizational strategies implemented through Organizational programs /activities in four interrelated balanced scorecard perspectives, then feedback willbe taken on various information obtained from the evaluation of theimplementation of the organization's programs / activities.

scholarly journals PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Yulaikah Yulaikah ◽  
Sri Ayem
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Balance Scorecard ◽  
Budget Planning ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Analysis Of Performance

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

scholarly journals Balanced Scorecard sebagai Alternatif Alat Penilaian Kinerja untuk Pengukuran Kinerja pada BPR “MJP”

2015 ◽  
Vol 6 (2) ◽  
pp. 206
Author(s):  
Kriswanto Kriswanto
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Operating Income ◽  
The Balanced Scorecard ◽  
Long Run ◽  
Net Profit ◽  
Process Perspective ◽  
Traditional Performance ◽  
Internal Business Process

The purpose of this study is to provide an alternative implementation of the Balanced Scorecard to improve the performance of the company in the long run. The alternative is recommended, because the measurement of the performance of the company was considered inappropriate. This is because at this time, the company uses traditional performance measurement which only emphasizes the financial aspects only. Study of literature and field observations have been made to obtain information related to the problem that occurred in the company. A questionnaire was used as a tool to look at from the side of the customers and workers during the traditional performance measurement is not a measurement element. Performance of the company in 2011 was less than satisfactory, due to a decrease in operating income, which also resulted in the company's net profit declined. Satisfactory results were obtained through questionnaires to customers who indicate that customers have been satisfied with the performance of the company. Questionnaire distributed to workers also showed satisfactory results that affect the company's internal business processes. It is known when the measurement of internal business process perspective, and learning and growth perspective is done. Suggestions and improvements to the company will be adapted to the circumstances of the company.

scholarly journals ANALISIS PENDEKATAN BALANCED SCORECARD MENGUKUR KINERJA PERUSAHAAN

2018 ◽  
Vol 5 (1) ◽  
pp. 103
Author(s):  
Tasman H. Taher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Environment ◽  
Complex Situation ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
The Face ◽  
Accurate Performance ◽  
Planning Decision ◽  
Process Perspective

To the face the increase of the current business environment  into a more complex situation, a method of performance measurement       that                  can accurately and comprehensively assess   the company's performance is essentially needed. In this case the method which can be used is the Balanced Scorecard. The objective of the Balanced Scorecard method is to measure the performance of the company from four perspectives, namely:  learning  and  growth  perspective,   internal   business  process  perspective, customer perspective and financial perspective.The researcher conducted the research on PLN Palangka Raya District using the data from  2006-2008 to analyze the financial perspective, while for other perspectives using company data and calculation of questionnaires distributed to employees of PLN Palangka Raya District.The results  of  the  research  reveals  that  the  overall  performance  of  PLN Palangka Raya  District  is  good  enough,  it  is  indicated  by  the  value  generated  from  the respective scorecards of  each perspective. The conclusion that can be derived through the  analysis  is  that  the  Balanced  Scorecard  is  the  best  method  in  assessing  the performance of the company, since the Balanced Scorecard raises the important aspects that are ignored by the traditional performance measurement, such as aspects of human resources, systems used in a corporation, operational processes, and aspects of customer satisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurate  performance  measurement  is  very  important  for  management,  both  in  the process of  planning, decision making, and controlling, and in realizing the vision and mission of the corporation.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

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