Evaluasi Kinerja Rumah Sakit PKU Muhammadiyah dengan Balanced Scorecard

Osfan, Edwin, Dra. Sumirah, M.Si., Ak.

2007 | Skripsi | S1 Extention - Accounting

Balanced Scorecard merupakan sistem pengukuran kinerja dengan memperhatikan keseimbangan antara faktor keuangan dan non keuangan, perencanaan


jangka pendek dan jangka panjang, inernal dan eksternal melalui empat perspektif (keuangan, pelanggan, proses bisnis internal dan pembelajaran dan pertumbuhan). Tujuan penelitian ini untuk mengevaluasi kinerja perusahaan melalui pendekatan Balanced Scorecard. Evaluasi kinerja diukur dengan mengacu kepada skor perusahaan dalam perspektif Balanced Scorecard. Penelitian dilakukan di Rumah Sakit PKU Muhammadiyah Yogayakarta. Metode analisi data menggunakan analisa kualitatif dengan mengacu pada ukuran perspektif keuangan, pelanggan, proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Hasil temuan yang diperoleh menunjukkan bahwa kinerja Rumah Sakit PKU Muhammadiyah secara umum cukup baik. Kata kunci: Balanced Scorecard, kinerja, evaluasi kinerja, pengukuran kinerja.

Balanced Scorecard it"s a performance measurement system with balanced between financial and non financial factor, short term and long term planning, internal and external factors through four perspective (financial, customer, internal business process and learning and growth). An objective of this research is to evaluated business performance through Balanced Scorecard approach. Performanced evaluation was measured with company scored in four perspective of Balanced Scorecard. This research was performed in PKU Muhammadiyah Hospital in Yogyakarta. This research used Qualitatively Analytical method that refers to company scored in financial perspective, customer perspective internal business process and learning and growth perspective. And the result was PKU Muhammadiyah Hospital generally showing a good performanced through Balanced Scorecard approach. Key words : Balanced Scorecard, performanced, performanced evaluation, performanced measurement.

Kata Kunci : Balanced Scorecard, kinerja, evaluasi kinerja, pengukuran kinerja