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PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA KOPERASI WARIS SURAKARTA Magdalena Nany; Lyna Raharjo; Kurniawan Kurniawan
JURNAL LITBANG PROVINSI JAWA TENGAH Vol 5 No 1 (2007): Jurnal Litbang Provinsi Jawa Tengah
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Provinsi Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36762/jurnaljateng.v5i1.141

Abstract

The objective ofthis research was to measure management's performance by applying balanced scorecard. Balanced scorecard is a contemporary management 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. Ninety nine customers and 25 employees ofW ARIS Cooperation were taken as samples. The results obtained from applying balanced scorecard were: (1) Financial perspective, ROI tends to increase, but revenue growth tends to decrease; (2) Customer perspective, patients' retention tends to increase, patients' acquisition tends to decrease, and patients have not satisfied enough with WARIS Coop• eration; (3) Process intern business perspective, cooperation's productivity tends to increase; (4) Learning and growth perspective, employees' retention tends to decrease, but employees' produc• tivity tends to decrease and employees have not satisfied enough with WARIS Cooperation.
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM DAERAH INDRAMAYU Magdalena Nany; Lyna Raharjo; Kartika W.H
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.142

Abstract

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.