Dissa Elvaretta
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Analisis Kinerja Rumah Sakit Dengan Pendekatan Metode Balanced Scorecard Dissa Elvaretta
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.809

Abstract

This study aims to analyze the performance of Regional Hospital X by Balanced Scorecard Approach Method. This research was conducted by the method of operational research with the analysis of qualitative and quantitative data using a single case study on Regional Hospital X. As a government-owned hospital, Regional Hospital X should aim to provide good service to customers. Therefore, it is necessary to measure non-financial aspects instead of measuring financial aspects only. Measurement of performance using the Balanced Scorecard method covering four perspectives: financial, customer, internal business processes, learning and growth. The results showed that the performanced of Regional Hospital X is good enough seen from four perspective of Balanced Scorecard Method Approach.