An Analysis Operational of Strategic Plan Based on Balance Score Card Perspective with Hospital Performance in Pabatu Hospital, Tebing Tinggi City 2021

Siti Hapsah Panjaitan, Erni Girsang, Sri Lestari Ramadhan Nasution, Sri Wahyuni Nasution

Abstract


Performance appraisal using the Balanced Scorecard method comprehensively measure hospital performance from both the financial and non-financial sectors. As a health service company, it must have a comprehensive, coherent, balanced and measurable performance appraisal system. This study aims to analyze, test, and measure hospital performance using the Balanced Scorecard case study at Pabatu General Hospital. The problem is the research is formulated as follows: how is the performance of the Pabatu General Hospital for the 2018-2020 period based on the Balanced Scorecard. The assessment is carried out from four perspectives, namely financial perspective, customer perspective, internal business perspective, and growth and learning perspective. Hospital performance from the customer perspective in 2018-2020 for the percentage of customer retention is still not good, customer acquisition has been very good and customer satisfaction is quite good. Performance from an internal business perspective in 2018 – 2020 is not good where the percentage values of BOR, BTO, and TOI, are not by the standards of the Ministry of Health. Performance from the perspective of growth and learning at Pabatu General Hospital in 2018-2020 shows a fairly good percentage.


Keywords


Performance; balanced scorecard; financial perspective; customer perspective; internal business perspective; growth; learning perspective

Full Text:

PDF

References


Arif, S. (2019). Influence of Leadership, Organizational Culture, Work Motivation, and Job Satisfaction of Performance Principles of Senior High School in Medan City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 239-254

Asmara, AP. (2017). The Effect of Turnover Intention on Employee Performance at Surgical Hospital Surabaya. Indonesian Journal of Health Administration, 5(2), 123–129.

Bharata, RW, Setyorini, D., & Isroah. (2019). Implementation of the Balance Scorecard in Measuring the Performance of the Wonosari Regional General Hospital. Development Economics Research, 4(2), 174–189.

http://jurnal.untidar.ac.id/index.php/REP

Bidayati, U. (2017). Conceptual Review of Balance Score Card Applications in MSME Companies. INOBIS: Indonesian Journal of Business and Management Innovation, 1(1), 44–49.

https://doi.org/10.31842/jurnal-inobis.v1i1.16

Dalimunthe, MB, Situmorang, A., & Hanum, R. (2020). Analysis of the Effect of Discipline and Training on Nurses' Work Productivity at Delia General Hospital, Langkat Regency. Indonesian Journal of Hospital Management and Administration (MARSI), 4(1), 13–24

Faridayanti, D., Wahyudi, A., & Wardiningsih, SS (2017). The Effect of Organizational Climate, Training and Work Ability on Work Productivity of Nurses at RSJD Surakarta. Journal of Human Resource Management,11(2), 238–250.

Hartuti, EM, & Slamet, A. (2017). Management Performance Analysis of Bina Kasih Ambarawa General Hospital Using a Balanced Scorecard Approach. Management Analysis Journal, 6(4), 398–409.

Imro'ah, SF, Suharno, & Widarno, B. (2018). Implementation of the balanced scorecard as a benchmark for measuring performance at Regional General Hospitals in Karanganyar Regency. Journal of Accounting and Information Technology Systems, 14(4), 519–527

Irawan, A. et al. Management of Complaints in Health Services at the Merauke Regional General Hospital. Ejournal Unmus. 2016. Volume 5 No. 01, pp. 22-31.

Kaplan, RS, Kaplan, RS, & Mcmillan, D. (2020). Updating the Balanced Scorecard for Triple Bottom Line Strategies. Working Paper (No. 21–028).

Kurniasari and Memarista. 2017. Analysis of Company Performance Using the Balanced Scorecard Method (Case Study at PT. Aditya Sentana Agro). agora. (Vol. 5, No. 1).

Mahsun. (2013). Language Research Methods: Stages, Strategies, Methods, and Techniques. Jakarta: Rajagrafindo Persada.

Minister of Health Regulation No. 262/1979 on Hospital Employment.

Ministry of Health, (2020). Minister of Health Regulation Number 3 of 2020 concerning Types and Classification of Hospitals

Ministry of Health. 2020. Regulation of the Minister of Health of the Republic of Indonesia Number 12 of (2020) concerning Hospital Accreditation, (2020)

Musu, K. Lou, Suryawati, C., & Warsono, H. (2020). Analysis of the Complaint Handling System at Permata Medika Hospital Semarang. Indonesian Journal of Health Management, 8(1), 7–15.

Nababan, Benson. (2002). Analysis of the Relationship between Health Services and Bed Occupancy Rate (BOR) at Sukamaru Hospital, Central Kalimantan. Thesis. Jakarta Open University.

Niati, D. R., Siregar, Z. M. E., & Prayoga, Y. (2021). The Effect of Training on Work Performance and Career Development: The Role of Motivation as Intervening Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2385–2393. https://doi.org/10.33258/birci.v4i2.1940

Nusantari, A., & Hartono, B. (2021). Analysis of Determinants of Efficiency Value of Bed Occupancy Ratio (BOR) with Fishbone Analysis. Muhammadiyah Public Health Journal, 1(2), 89–100.

Regulation of the Director General of the Treasury Number 34 of 2014 concerning Guidelines for Performance Assessment of Public Service Agencies in the Health Service Sector.

Regulation of the Minister of Health Number 1171 of 2011 concerning Hospital Information Systems.

Rizki, SA, Yenti, E., & Maulana, R. (2019). The Balanced Scorecard as a Performance Measure at RSUD Prof. Dr. MA. Hanafiah MS Batusangkar. Scientific Journal of Accounting Rafflesia, 5(1), 7–12

Rosita, R., Tanastasya, AR(2019). Determination of Hospital Quality Based on Inpatient Indicators. Kusuma Husada Health Journal. July 2019.166–178

Sulistiyanto. (2017). “Implementation of the Balanced Scorecard Strategy in an Effort to Improve Management Performance”. ISSN: 2460-0585. Junal Science and Accounting Research, (Volume 6 Number 1, January 2017). STIESIA Surabaya.

Yulita, Marizky Kurnia Indah. (2019). “Dr. hospital performance measurement. Saiful Anwar with the Balance Scorecard method". Thesis. Malang: University of Muhammadiyah Malang




DOI: https://doi.org/10.33258/birci.v5i3.5913

Article Metrics

Abstract view : 45 times
PDF - 28 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.