Analisis Pengukuran Kinerja Badan Pelayanan Kesehatan (BPK) Rumah Sakit Umum Kabupaten Magelang dengan Pendekatan Balanced Scorecard

Suharyani, Yuswin, Dr. Gudono, M.B.A., Ak.

2008 | Skripsi | S1 Extention - Accounting

N.A.

Some disputes emerge due to different interest between provider of public service and people as user. The dispute is a signal that people is less satisfied with provision of public service. The condition is courage to measure performance of public service. One effort is to measure performance of BPK RSU Kabupaten Magelang with Balanced Scorecard approach. In essence, Balanced Scorecard has four perspectives: financial, customers, internal business process and learning and growth perspectives. Balanced Scorecard concept is selected to measure performance because it can provide wider description, not only on financial side but also non financial side. This research was a case study by taking BPK RSU Kabupaten Magelang as research object. Data was analyzed with descriptive qualitative method. There was two data used. First, primary data was obtained from questionnaire and interview. There were two questionnaires. First questionnaire was for patient; it related to patient satisfaction and internal business process aspect. The second questionnaire was intended for medical and non medical staff, in relation to financial aspect and learning and growth aspect. The second data was secondary data obtained from financial statements of BPK RSU Kabupaten Magelang and other relevant unpublished data. Result of the research included 4 performances. First, performance in financial perspective was good. It was measured form income and income growth by comparing realization against target. From 2005 to 2006, income grew 24.46% and for 2006 to 2007, income decreased 25.35%. Although undergoing growth decrease in 2006, there was still increase in revenue. Second, performance in term of customer perspective was good. Response of customer was in point 4 to 5 of Likert scale that means patients were satisfied with the health service. In addition, based on direct interview with patient, patient was comfort and satisfied with service of BPK RSU Kabupaten Magelang. More over, growth of outpatient and inpatient rose 10%. Third, performance in term of internal business process was good. It was indicated with patient response in point 4 to 5 of Likert Scale on fast admission procedure, responsiveness of physician and nurse in dealing with patient complaint, fast drug acquisition, and clean and comfortable environment of the hospital. Fourth, performance of learning and growth perspective was good due to activities of seminar and employee training for human resource development financed by BPK RSU Kabupaten Magelang and existence of computerization system. The conclusion is that performance of BPK RSU Kabupaten Magelang on four perspectives complement to each other; good learning and growth will result in good internal business process that affect on patient satisfaction and finally lead to increase in income. Keywords: balanced scorecard, hospital, patient, performance measurement, perspective

Kata Kunci : Kinerja Organisasi; Pengukuran Kinerja; Badan Pelayanan kesehatan; Balanced Scorecard