Taufik, Abd Rohman (2018) Pengukuran Kinerja Melalui Balanced Scorecard (Bsc) (Studi Kasus Pada Tiga Rumah Sakit Di Pasuruan). Magister thesis, Universitas Brawijaya.
Abstract
Balanced scorecard (BSC) merupakan metode pengukuran kinerja yang diterapkan pada perusahaan atau organisasi dalam upaya menyeimbangkan antara aspek financail maupun non financial. Penerapan BSC di rumah sakit diharapkan dapat dipergunakan sebagai alat pengukuran yang komperhensif terkait dengan strategi perusahaan. Penelitian ini bertujuan untuk mengukur kinerja tiga rumah sakit di Pasuruan berdasarkan empat perspektif BSC. Penelitian ini dilakukan pada tiga rumah sakit di Pasuruan dengan menggunakan data primer berupa laporan financial dan laporan non financial dan data sekunder diperoleh dari Dinkes, Depkes dan Menkes. Hasil penelitian menunjukkan bahwa kinerja RSM lebih baik dari pada RSAR dan RSA. Keunggulan RSM pada perspektif financial (tingkat pertumbuhan pendapatan), perspektif customer (kelompok inti dan penunjang khusunya GDR), perspektif internal business process (BOR, ALOS, TOI, dan BTO), dan perspektif learning & growt dalam pengukuran SDM (kepuasan karyawan, kemampuan SIMRS serta motivasi, keselarasian, dan keserasian). Hal tersebut mencerminkan bahwa RSM selalu berusaha untuk mewujudkan tercapainya visi, misi dan tujuan sebagai salah satu pelayanan kesehatan masyarakat yang optimal bagi masyarakat Pasuruan dan sekitarnya.
English Abstract
Balanced scorecard (BSC) is a method of performance measurement applied to companies or organizations in an effort to balance between financial and nonfinancial aspects. The application of BSC in hospitals is expected to be used as a comprehensive measurement tool related to company strategy. This study aims to measure the performance of three hospitals in Pasuruan based on four BSC perspectives. This study was conducted on three hospitals in Pasuruan using primary data in the form of financial reports and non-financial reports and secondary data obtained from DHO, MOH, and Ministry of Health. The results show that RSM performance is better than RSAR and RSA. The advantages of RSM in the financial perspective (income growth rate), customer perspective (core and support groups especially GDR), internal business process perspectives (BOR, ALOS, TOI, and BTO), and learning & growth perspectives in HR measurement (employee satisfaction, SIMRS and motivation, harmony, and harmony). It reflects that RSM always strives to realize the achievement of vision, mission, and goals as one of the optimal public health services for the people of Pasuruan and surrounding areas.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.401 3/TAU/p/2018/041802689 |
| Uncontrolled Keywords: | PERFORMANCE, BALANCED SCORECARD ( management) |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 May 2018 07:01 |
| Last Modified: | 22 Oct 2021 01:02 |
| URI: | http://repository.ub.ac.id/id/eprint/10129 |
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