Analisis Komparasi Kinerja Pada Masa Sebelum Dan Saat Terjadi Pandemi Covid-19 Berdasarkan Balanced Scorecard (Studi Pada RSUD “X”)

Zeho, Fannidya Hamdani and Dr. Endah Setyowati.,, S.Sos, M.Si and Dr. rer. pol. Romy Hermawan,, S.Sos, M.AP (2021) Analisis Komparasi Kinerja Pada Masa Sebelum Dan Saat Terjadi Pandemi Covid-19 Berdasarkan Balanced Scorecard (Studi Pada RSUD “X”). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis mengenai sejauh mana perbedaan kinerja RSUD “X” pada masa sebelum dan saat pandemi COVID-19 yang disebabkan oleh dampak adanya pandemic COVID-19, dimana alat pengukuran kinerja ini mencakup semua aspek yang kemudian dikelompokkan menjadi empat perspektif utama yaitu: perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Pengukuran kinerja dilakukan berdasarkan perspektif-perspektif yang ada pada Balanced Scorecard. Setelah itu, hasil perhitungan tersebut digunakan sebagai variable untuk membandingkan kinerja RSUD “X” pada masa sebelum dan saat pandemi Covid-19. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif Teknik sampling yang digunakan adalah accidental sampling dengan dari pasien atau pelanggan dan karyawan RSUD “X”. Dalam penelitian ini jumlah sampel yang diambil yaitu dari pelanggan sebanyak 100 dan karyawan sebanyak 85 . Sumber data primer diperoleh dari kuisioner yang dibagikan kepada serta data sekunder dari diperoleh dari dokumen-dokumen, regulasi serta arsip dari RSUD “X”. Sub variabel yang digunakan yaitu (1) dari perspektif keuangan yaitu rasio ekonomi, efisien, dan efektif ; (2) perspektif pelanggan dengan sub variabel tangibel, reliability, responsiveness, assurance, dan emphaty ;(3) perspektif proses bisnis intenal terdiri dari peralatan, sarana prasarana, dan proses ; (4) perspektif pembelajaran dan pertumbuhan dengan sub variabel kemampuan dan motivasi. Analisis pada penelitian ini menggunakan paired sample t-test. Uji t paired atau paired t-test digunakan sebagai uji komparatif atau perbedaan apabila skala data kedua variabel adalah kuantitatif (interval atau rasio). Hasil penelitian menunjukan bahwa (1) pada perspektif keuangan Berdasarkan paired-samples t test dari rasio ekonomis, efisien, dan efektif secara berturut didapatkan nilai t hitung sebesar 1,303 ; 1,341 ; 0,290 dengan p-value = 0,249 ; 0,238 ; 0,784 Nilai p-value tersebut dibandingkan α = 0.05 maka p-value > α, sehingga disimpulkan bahwa H0 diterima atau tidak ada perbedaan kinerja pada masa sebelum dan saat pandemI Covid19 dinilai perspektif keuangan balanced scorecard. Namun secara deskriptif terjadi penurunan yang signifikan selama covid-19 yang disebabkan oleh pengurangan jumalah pasien, namun RSUD “X” harus terus melengkapi kebutuhan yang berkaitan dengan pandemic covid-19. (2) Perspektif pelanggan sebelum covid memiliki rata-rata 69,3300 sedangkan saat covid mempunyai rata-rata 66,6100. Berdasarkan paired-samples t test didapatkan nilai t hitung sebesar 4,795 dengan p-value = 0,000. Nilai pvalue tersebut dibandingkan α = 0.05 maka p-value < α, sehingga disimpulkan bahwa H0 ditolak atau ada perbedaan signifikan kinerja pada masa sebelum dan saat pandemi Covid-19 dinilai dari perspektif pelanggan balanced scorecard. Perbedaan disebabkan oleh perubahan regulasi RSUD “X” selama masa pandemi. (3) perspektif proses bisnis internal sebelum covid memiliki rata-rata 45,2353 sedangkan saat covid mempunyai rata-rata 44,0941. Berdasarkan paired-samples t test didapatkan nilai t hitung sebesar 6,779 dengan p-value = 0,000. Nilai p-value tersebut dibandingkan α = 0.05 maka p-value < α, sehingga disimpulkan bahwa H0 ditolak atau ada perbedaan signifikan kinerja pada masa sebelum dan saat pandemi Covid- 19 dinilai dari perspektif proses bisnis internal balanced scorecard. Perbedaan disebabkan oleh keterbatasan peralatan selama pandemi serta perubahan proses operasional. (4) Perspektif pembelajaran dan pertumbuhan sebelum covid memiliki rata-rata 77,7765 sedangkan saat covid mempunyai rata-rata 75,8235. Berdasarkan paired-samples t test didapatkan nilai t hitung sebesar 3,337 dengan p-value = 0,001. Nilai pvalue tersebut dibandingkan α = 0.05 maka p-value < α, sehingga disimpulkan bahwa H0 ditolak atau ada perbedaan signifikan kinerja pada masa sebelum dan saat pandemi Covid-19 dinilai dari perspektif pembelajaran dan pertumbuhan balanced scorecard. Perbedaan erjadi karena beban kerja dan stress kerja. Penulis memberikan rekomendasi saran untuk semakin meningkatkan kinerja dalam situasi dan kondisi apapun dimasa mendatang. Dalam perspektif keuangan penulis memberikan rekomendasi untuk meneliti lebih lajut agar dapat melihat secara keseluruhan laporan tahunan untuk melihat perbedaan kinerja selama periode tahun 2019-2020. Pada perspektif pelanggan penulis memberikan rekomendasi agar RSUD “X” lebih berinovasi dan mengevaluasi prosedur pengoperasian standar pelayanan agar dapat mempertahankan layanan kesehatannya. Kemudian Pada perspektif proses bisnis internal agar lebih tanggap terhadap kebutuhan karyawan berkaitan dengan kebutuhan fisik, serta modifikasi aturan dan sarana prasarana. Serta pada perspektif pembelajaran dan pertumbuhan dengan memperhatikan dukungan secara psikologis untuk mengurangi beban kerja dan stress kerja.

English Abstract

This study aims to determine and analyze the extent of differences in the performance of RSUD "X" in the period before and during the COVID- 19 pandemic which was caused by the impact of the COVID-19 pandemic, where this performance measurement tool covers all aspects which are then grouped into four main perspectives. namely: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Performance measurement is carried out based on the existing perspectives on the Balanced Scorecard. The results of these calculations are used as variables to compare the performance of RSUD "X" in the period before and during the Covid-19 pandemic. This type of research used descriptive with a quantitative approach. The sampling technique used is accidental sampling with ts from patients or customers and employees of RSUD "X". In this study, the number of samples taken from customers as many as 100 ts and employees as many as 85 ts. Primary data sources were obtained from questionnaires distributed to ts as well as secondary data obtained from documents, regulations and archives from RSUD "X". The sub-variables used were (1) from a financial perspective, namely economic ratios, efficient, and effective; (2) customer perspective with tangibles, reliability, responsiveness, assurance, and empathy, (3) internal business process perspective consisting of equipment, infrastructure, and processes; (4) learning and growth perspective with ability and motivation sub variables. The analysis in this study used a paired sample t-test. Paired t-test or paired t-test is used as a comparative or difference test if the data scale of the two variables is quantitative (interval or ratio). The results showed that (1) from a financial perspective, based on the paired-samples t test of the economic, efficient, and effective ratios, the t value was 1.303; 1,341; 0.290 with p-value = 0.249; 0.238; 0.784 The pvalue is compared to α = 0.05, then the p-value> α, so it can be concluded that H0 is accepted or there is no difference in performance before and during the Covid-19 pandemic assessed by a balanced scorecard financial perspective. However, descriptively there was a significant decrease during covid-19 caused by a reduction in the number of patients, however the “X" Hospital must continue to complement the needs related to the Covid-19 pandemic. (2) The customer perspective before Covid had an average of 69.3300 while when Covid had an average of 66.6100. Based on the pairedsamples t test, the t-value is 4.795 with p-value = 0.000. The p-value is compared to α = 0.05, then the p-value is <α, so it can be concluded that H0 is rejected or there is a significant difference in performance before and during the Covid-19 pandemic assessed from the perspective of the balanced scorecard customer. The differences were caused by changes in regulations for RSUD “X” during the pandemic. (3) the perspective of internal business processes before Covid had an average of 45.2353 while when Covid had an average of 44.0941. Based on the paired-samples t test, the t count value was 6.779 with p-value = 0.000. The p-value is compared to α = 0.05, then the p-value is <α, so it can be concluded that H0 is rejected or that there is a significant difference in performance before and during the Covid-19 pandemic assessed from the perspective of the internal balanced scorecard business process. The differences are caused by limited equipment during the pandemic as well as changes in operational processes. (4) The learning and growth perspective before Covid had an average of 77.7765, while when Covid had an average of 75.8235. Based on the paired-samples t test, the t count value was 3.337 with p-value = 0.001. The p-value is compared to α = 0.05, then the p-value <α, so it can be concluded that H0 is rejected or that there is a significant difference in performance before and during the Covid-19 pandemic assessed from the perspective of learning and growth on the balanced scorecard. Differences occur due to workload and work stress. The author provides recommendations for suggestions to further improve performance in any situation and condition in the future. In a financial perspective, the authors provide recommendations for further research in order to see the overall annual report to see differences in performance during the 2019-2020 period. In the customer perspective, the writer recommends that RSUD "X" is more innovative and evaluates standard operating procedures in order to maintain its health services. Then from the perspective of internal business processes to be more responsive to employee needs related to physical needs, as well as modification of rules and infrastructure. As well as on the perspective of learning and growth with attention to psychological support to reduce workload and work stress.

Item Type:	Thesis (Magister)
Identification Number:	042103
Uncontrolled Keywords:	Kinerja, Balanced Scorecard, Covid-19,Performance, Balanced Scorecard, Covid-19
Subjects:	300 Social sciences > 351 Public administration
Divisions:	S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi
Depositing User:	Sugeng Moelyono
Date Deposited:	06 Jan 2022 03:10
Last Modified:	25 Sep 2024 06:30
URI:	http://repository.ub.ac.id/id/eprint/187937

Text Fannidya Hamdani Zeho.pdf Download (5MB)

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