E-JURNAL AKUNTANSI
Vol 8 No 1 (2014)

Analisis Komparatif Kinerja Puskesmas Denpasar Selatan dan Denpasar Timur Dengan Menggunakan Metode Balaced Scorecard

Ketut Mahardika (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Ni Luh Supadmi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
11 Jul 2014

Abstract

Health centers are the top of public health services in Indonesia. With the health centers, each people can get health care easily and affordable. In the past, health center performance is more often focused on customer satisfaction or patient. This study is a descriptive comparative study aimed to determine and compare the performance of health centers in south and east Denpasar using the balanced scorecard method. The health centers in south and east Denpasar chosen as the study site because the health centers in the two districts are already implementing a quality management system in accordance with Health Department standards and there is a health center that operates 24 hours in each. The study used primary data obtained from the answers given by the respondents and using secondary data from health centers financial data. Variables examined include the performance of the financial perspective, customer perspective, internal business processes, and learning and growth perspective.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...