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Bambang Ak. M.Ec. SE. Hariadi
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ANALISIS PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENDEKATAN BALANCED SCORECARD (Studi Kasus Pada RSUD Prof. Dr. Soekandar Mojosari) Utama, Nizar Alif; Hariadi, SE., M.Ec., Ak., Bambang
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

RSUD Prof. Dr. Soekandar is a government-owned hospital whose primary purpose is to provide social function in delivering health services for society. As one of the government institution, RSUD Prof. Dr. Soekandar should be able to provide performance measurement both financial and non-financial to local government and society as service users. Therefore, it is necessary to measure non-financial aspects instead of measuring financial aspects only. This research aims to measure the performance of RSUD Prof. Dr. Soekandar according to four persepectives of balanced scorecard, consisiting of: financial perspective, customer perspective, internal business perspective and leraning & growth perspective. This research was conducted by collecting datas for three years, from 2009 to 2011. Comparative analysis used in this research to evaluate hospital performance between periods. While to analyze customer and learning & growth perspective, researcher using the calculation’s result of questionnaires that distributed to customer (patient) and employees of RSUD Prof. Dr. Soekandar.           The hospital performance measurement results show that the overall performance of RSUD Prof. Dr Soekandar is good enough seen from four perspectives of balanced scorecard.   Keywords:       Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Adhima, SE, Mochammad Fauzan; Hariadi, SE., M.Ec., Ak., Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to obtain empirical evidence about the effect of disclosure Sustainability Report (SR),  the disclosure of  environmental performance,  social performance  and disclosure  on the profitability of  the company.  Disclosure Sustainability  Report (SR),  the disclosure of  environmental performance  and social performance disclosure was measured using the Global Reporting Initiative Guidelines  G-3  (G-3  GRI  Guidelines).  Profitability  measured using  Return on Assets (ROA). The population in this study is manufacturing companies listed in the  Indonesia Stock Exchange  (IDX) during the period 2009-2011. Total sample is 26  firms determined by the method of purposive  sampling. Data analysis was performed  by testing  the classical  assumptions  and hypothesis testing  using multiple linear regression analysis.  The results of  this study indicate  that the disclosure  of  Sustainability  Report (SR)  and the  disclosure of  environmental performance  have  significant  positive  impact  on Return  on Assets  (ROA). Meanwhile, the disclosure of social performance has significant negative effect on Return on Assets (ROA). Keywords: Disclosure  Sustainability Report (SR), Disclosure of  environmental performance,  social performance  disclosure,  Profitability, Return  on Assets (ROA).
ANALISIS PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENDEKATAN BALANCED SCORECARD (Studi Kasus Pada RSUD Prof. Dr. Soekandar Mojosari) Utama, Nizar Alif; Hariadi, SE., M.Ec., Ak., Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

RSUD Prof. Dr. Soekandar is a government-owned hospital whose primary purpose is to provide social function in delivering health services for society. As one of the government institution, RSUD Prof. Dr. Soekandar should be able to provide performance measurement both financial and non-financial to local government and society as service users. Therefore, it is necessary to measure non-financial aspects instead of measuring financial aspects only. This research aims to measure the performance of RSUD Prof. Dr. Soekandar according to four persepectives of balanced scorecard, consisiting of: financial perspective, customer perspective, internal business perspective and leraning & growth perspective. This research was conducted by collecting datas for three years, from 2009 to 2011. Comparative analysis used in this research to evaluate hospital performance between periods. While to analyze customer and learning & growth perspective, researcher using the calculation’s result of questionnaires that distributed to customer (patient) and employees of RSUD Prof. Dr. Soekandar.           The hospital performance measurement results show that the overall performance of RSUD Prof. Dr Soekandar is good enough seen from four perspectives of balanced scorecard.   Keywords:       Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective
Co-Authors Mochammad Fauzan SE Adhima Nizar Alif Utama