JIMEKA
Vol 8, No 2 (2023): Mei 2023

PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH

Wasis, Tri Retno (Unknown)
Maghfiroh, Siti (Unknown)



Article Info

Publish Date
31 May 2023

Abstract

This study aims to determine the hospitals performance assessment with the Balanced Scorecard approach. The object of this research is a private hospital in Purbalingga. The research method used is a case study quantitative research method. This studys data collection techniques used financial statement documentation for secondary data. The results showed that the hospitals performance assessment from the three balanced scorecard perspectives was quite good. It was concluded that: (1) the financial perspective is good in terms of financial ratios following the criteria; (2) the customer perspective is quite good based on the result of the calculation of customer retention and customer acquisition; (3) the internal business perspective is quite good based on the result of the percentage of BOR, TOI, LOS, and BTO values is not following the Minister of Health standards No. 1171 of 2011; and (4) the perspective of growth and learning is quite good because based on HR training data regarding employee retention and employee training.

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Journal Info

Abbrev

EKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial ...