Majapahit Journal of Islamic Finance dan Management
Vol. 6 No. 2 (2026): Islamic Finance and Management

Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method

Farid Nugraha (Universitas Djuanda, Bogor, Indonesia)
Andy Lasmana (Universitas Djuanda, Bogor, Indonesia)
Warizal (Universitas Djuanda, Bogor, Indonesia)
Mujtahid Arismiadi (Perencana Ahli Madya Rumah Sakit Paru Goenawan, Bogor, Indonesia)



Article Info

Publish Date
17 Oct 2026

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.

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Journal Info

Abbrev

majapahit

Publisher

Subject

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

Description

Majapahit Journal of Islamic Finance and Management (MJIFM) (E-ISSN 2798-0170) is a journal published by Universitas KH. Abdul Chalim Mojokerto Indonesia four times a year (March, June, September and December). As the name implies, the journal brings two major themes, namely Islamic Finance and ...