JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Vol 10, No 1 (2024): Vol 10, No. 1 (2024)

PENGUKURAN KINERJA UPTP PUSKESMAS TANAH SAREAL KOTA BOGOR MENGGUNAKAN METODE BALANCED SCORECARD 2019 - 2022

Octavianty, Ellyn (Unknown)
Ilmiyono, Agung Fajar (Unknown)
Slamet, Budiman (Unknown)
Kohar, Abdul (Unknown)
Daniela, Annisaa Fitriyana (Unknown)



Article Info

Publish Date
03 May 2024

Abstract

ABSTRAKTujuan penelitian ini untuk meninjau kinerja UPTD Puskesmas Tanah Sareal Kota Bogor menggunakan metode Balanced Scorecard untuk menggambarkan pergerakan dan perkembangan kinerja Puskesmas secara lebih menyeluruh. Penelitian adalah penelitian kualitatif dan variabel yang digunakan adalah perspektif – perspektif yang ada dalam metode Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pertumbuhan dan perkembangan. Responden pasien yang berpatisipasi yaitu sejumlah 100 orang dan untuk responden pegawai yang berpatisipasi adalah seluruh pegawai sejumlah 45 orang. Metode analisis data menggunakan ukuran-ukuran dalam masing-masing persepektif. Hasil analisis penelitian dapat disimpulkan bahwa secara keseluruhan kategori kinerja dapat dikatakan “cukup baik” dan perspektif pelanggan serta pertumbuhan dan pembelajaran berperan atau dominan terhadap kinerja UPTD Puskesmas Tanah Sareal Kota Bogor. Puskemas perlu melakukan perbaikan pada faktor – faktor yang berpengaruh baik pada faktor keuangan maupun non-keuangan dan diperlukan adanya kerja sama dan komitmen yang dijalankan oleh pihak Puskesmas.ABSTRACTThis research aims to review the performance of the UPTD Tanah Sareal Community Health Center, Bogor City, using the Balanced Scorecard method to describe the movement and development of the Community Health Center's performance more comprehensively. The research is qualitative research and the variables used are the perspectives in the Balanced Scorecard method, namely the financial perspective, customer perspective, internal business process perspective, and growth and development perspective. The patient respondents who participated were 100 people and the employee respondents who participated were all 45 employees. The data analysis method uses measurements from each perspective. The results of the research analysis can be concluded that the overall performance category can be said to be "fairly good" and the customer perspective as well as growth and learning play a role or are dominant in the performance of the UPTD Puskesmas Tanah Sareal, Bogor City. Community Health Centers need to make improvements to factors that influence both financial and non-financial factors and there is a need for cooperation and commitment by the Community Health Centers.

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Journal Info

Abbrev

jiafe

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business ...