PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA

Kusnadi Yudha Wiguna, Riswati Wati, Yayuk Marliza

Abstract


The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.

Keywords


Performance Assessment, Balanced scorecard

Full Text:

PDF

References


Danang Sunyanto. 2016. Methodologi Penelitian Akuntansi. Bandung: Rafika Aditama

Duwi Priyatno. 2016. Teknik Mudah dan Cepat Melakukan Analisis Data Penelitian Dengan SPSS. Cetakan I. Yogyakarta: Penerbit Gava Media.

Krismiaji dan Anni Aryani. 2011. Akuntansi Manajemen. Cetakan Pertama. Jakarta: UPP-STIM YKPN

Lailatus Sa’adah, Moh. Ja’far SM. 2018. Balanced Scorecard: Teori dn Aplikasi Pengukuran Kinerja, Balanced Scorecard, Perspektif Keuangan, Perpektif Kepuasan Pelanggan, Perpektif Proses dan Bisnis Internal, Perspektif Pembelajaran dan Pertumbuhan, Implementasi Balanced Scorecard pada Studi Kasus Rumah Sakit. Cetakan Pertama. Yogyakarta: Deepublish.

Mohamad Mahsun. 2006. Pengukuran Kinerja Sektor Publik: Cetakan Pertama. Yogyakarta: BPFE-Yogyakarta

Muindro Renyowijoyo. 2013. Akuntansi Sektor Publik. Organisasi Non Laba. Edisi 3. Jakarta: Mitra Wacana Media.

Ony Widi Lestariningtyas, Dony Waluya Firdaus, Sri Dewi Anggadini. 2012. Akuntansi Biaya. Cetakan Pertama. Yogyakarta: Graha Ilmu.

Samryn. 2012. Akuntansi Manajemen. Informasi Biaya untuk Mengendalikan Aktivitas Operasi dan Investasi. Cetakan ke-1. Jakarta: Kencana Prenada Media Group.

Sugiyono. 2013. Metode Penelitian Administrasi, Metode R&D. Cetakan ke 21. Bandung : Alfabeta

Uma Sekaran. 2017. Research Method for Businness. Jakarta:Salemba Empat.

Vincent Gaspersz. 2002. Balanced Scorecard Dengan Malcom Baldrige Dan Lean Six Sigma Supply Chain Management. Contoh Implementasi pada Organisasi Bisnis dan Pemerintahan. Cetakan Kesatu. Jakarta: Percetakan Penebar Swadana.




DOI: https://doi.org/10.32502/jab.v4i2.1956

Refbacks

  • There are currently no refbacks.


Prodi Akuntansi Fakultas Ekonomi dan Bisnis

Universitas Muhammadiyah Palembang

Jalan Jend A Yani 13 ULU Palembang 30263

Telp : (0711)511433 Fax :(0711)518015

Email : balance.aktfeb@gmail.com

web:http//jurnal.um-palembang.ac.id/balance

 

https://creativecommons.orgCreative Commons License

BALANCE is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.