Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 11 (2015)

PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT ISLAM SURABAYA

Sari, Anggraini Puspita (Unknown)
Retnani, Endang Dwi (Unknown)



Article Info

Publish Date
18 May 2016

Abstract

This research is meant to find out and to evaluate the implementation of Balanced Scorecard method as themeasurement instrument of the performance of Rumah Sakit Islam Surabaya when it is reviewed from fourperspectives. Qualitative descriptive method which is a non hypothesis research is applied in this research.Therefore, a hypothesis is not necessary to be formulated.The result of the research shows that Rumah SakitIslam Surabaya has vision, mission, objectives, and strategic target. The performance indicators which have beenadjusted to the agreement of management party of Rumah Sakit Islam Surabaya on each of Balanced Scorecardperspective i.e.: financial perspective which can be seen on the revenue growth rate, operating ratio, and earningsratio of income. The ROI shows the rate of growth comparison has achieved the target. The customer perspectivecan be seen on BOR, BTO, and service satisfaction shows the success of Rumah Sakit Islam Surabaya inproviding their best services. The internal business process perspective consists of the rate drug inventory, thereplenishment of equipment and maintenance and environment sanitation has been carried out properly. Thegrowth and learning perspective shows that employee productivity, the length of work of the employee, shorttraining and seminar have been achieved so the target has been fulfilled. It can be concluded from the abovediscussion that the implementation of Balanced Scorecard can be used as the interpreter instrument of strategyand the measurement of performance which is reviewed from the financial and non-financial perspective.Keywords: balanced scorecard, performance strategy

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...