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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Warizal
Universitas Djuanda, Bogor, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method Farid Nugraha; Andy Lasmana; Warizal; Mujtahid Arismiadi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1137

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.
Calculation of Inpatient Service Rates Using the Activity-Based Costing System Approach at the Cisarua Bogor Hospital Retno Alamsyah; Andy Lasmana; Warizal; Surahmat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1140

Abstract

This study aims to calculate inpatient service rates using the Activity-Based Costing (ABC) system and compare them with the rates currently in effect at Cisarua Bogor Vertical Hospital. The research method used is quantitative descriptive, utilizing data on inpatient costs, the number of patients, room size, and length of stay for the year 2025. Calculations were performed by identifying activities, grouping costs into cost pools, determining cost drivers, and allocating costs based on activity consumption. The results show that inpatient rates calculated using the ABC method are Rp327,345 for Class I, Rp280,604 for Class II, and Rp305,981 for Class III. These rates are higher than the rates currently in effect at the hospital, with differences of Rp97,345, Rp95,604, and Rp145,981, respectively. These results indicate that the Activity-Based Costing System is capable of producing more accurate rate calculations because overhead costs are allocated based on the various activities that consume resources.
Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method Farid Nugraha; Andy Lasmana; Warizal; Mujtahid Arismiadi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1137

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.
Calculation of Inpatient Service Rates Using the Activity-Based Costing System Approach at the Cisarua Bogor Hospital Retno Alamsyah; Andy Lasmana; Warizal; Surahmat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1140

Abstract

This study aims to calculate inpatient service rates using the Activity-Based Costing (ABC) system and compare them with the rates currently in effect at Cisarua Bogor Vertical Hospital. The research method used is quantitative descriptive, utilizing data on inpatient costs, the number of patients, room size, and length of stay for the year 2025. Calculations were performed by identifying activities, grouping costs into cost pools, determining cost drivers, and allocating costs based on activity consumption. The results show that inpatient rates calculated using the ABC method are Rp327,345 for Class I, Rp280,604 for Class II, and Rp305,981 for Class III. These rates are higher than the rates currently in effect at the hospital, with differences of Rp97,345, Rp95,604, and Rp145,981, respectively. These results indicate that the Activity-Based Costing System is capable of producing more accurate rate calculations because overhead costs are allocated based on the various activities that consume resources.
Co-Authors Andy Lasmana Farid Nugraha Mujtahid Arismiadi Retno Alamsyah Surahmat