ANALISIS KINERJA INSTALASI FARMASI RUMAH SAKIT AKADEMIK UNIVERSITAS GADJAH MADA DENGAN PENDEKATAN BALANCED SCORECARD

ERKI ARFIANTO, Prof. Dr. Marchaban. DESS, Apt; Dr. Dra. Sumarni, M. Si., P.Si

2018 | Tesis | MAGISTER ILMU FARMASI

Analisis kinerja menggunakan pendekatan Balanced Scorecard (perspektif keuangan, perspektif pelanggan, perspektif bisnis internal serta perspektif pembelajaran dan pertumbuhan) menawarkan solusi pengukuran kinerja yang lebih menyeluruh dan komprehensif dalam suatu organisasi publik di antaranya Rumah Sakit. Instalasi Farmasi merupakan salah satu dari bagian atau divisi rumah sakit yang mempunyai pengaruh besar pada perkembangan profesional rumah sakit, ekonomi, dan biaya operasional total rumah sakit. Penelitian ini bertujuan untuk mengetahui kinerja Instalasi Farmasi Rumah Sakit Akademik Universitas Gadjah Mada yang ditinjau dengan pendekatan Balanced Scorecard. Subyek penelitian ini adalah Instalasi Farmasi Rumah Sakit Akademik UGM yang merupakan rumah sakit pemerintah dibawah kemenristekdikti. Jenis penelitian adalah deskriptif non eksperimental. Data diperoleh secara retrospektif dan prospektif. Data kualitatif diperoleh melalui wawancara mendalam dengan Kepala Instalasi Farmasi Rumah Sakit Akademik UGM. Data kuantitatif diperoleh melalui kuesioner, observasi langsung, dan laporan keuangan. Analisis yang digunakan adalah analisis deskriptif secara kualitatif dan kuantitatif. Hasil penelitian memperlihatkan bahwa kinerja perspektif pembelajaran dan pertumbuhan pada human capital (knowledege, talent, dan employer skill) sudah tinggi, Organization capital (Budaya organisasi, leadership, teamwork, alignment) sudah tinggi, Information capital (Tekhnologi Informasi, Sistem Informasi, Database, dan networking) cukup tinggi. Kinerja perspektif proses bisnis internal pada rata-rata dispensing time untuk resep racikan 35 menit dan resep non racikan 25 menit, tingkat ketersediaan obat sebesar 97%, persentase stok mati sebesar 0,36%, dan persentase obar ED dan rusak sebesar 3,35%. Kinerja perspektif pelanggan menunjukkan bahwa kepuasan pasien pada pasien asuransi 99% dan pasien umum 79% pasien, rata-rata pertumbuhan pelanggan sebesar 3%, dan keterjaringan pasien sebesar 84,5%. Kinerja perspektif keuangan menunjukkan Inventory Turnover Ratio (ITOR) pada tahun 2016 dan 2017 berturut-turut 3 dan 4 kali, pertumbuhan pendapatan mengalami kenaikan 2015-2017, kontribusi pendapatan IFRS ke rumah sakit pada tahun 2015-2017 rata-rata sebesar 28,7%.

Performance analysis with Balanced Scorecard (financial, internal business process, learning and growth, customer perspectives) offers a method for holistic and comprehensive performance measurement in public organizations like a hospital. Pharmacy Installation is a part of hospital which is very influential to the professional development of the hospital itself and also economy, for instance the total operational cost of a hospital. The purpose of this research is to explore the performance of Pharmacy Installation in UGM Academic Hospital using the four perspectives of Balanced Scorecard. The subject of this research was Pharmacy Installation of UGM Academic Hospital as a government hospital under The Ministry of Research, Technology and Higher Education (Kemenristekdikti). This research utilized descriptive-non experimental approach. Data was collected using retrospective and prospective method. Qualitative data collected from in-depth interview with the Chief of Pharmacy Installation of UGM Academic Hospital. Quantitative data collected from questionnaire, direct observation, and financial report. Descriptive analysis was then performed qualitative and quantitatively. The result of this research showed that the performance in learning and growth perspective, human capital (knowledge, talent, employer skill) was already high in score. Organization capital (organization culture, leadership, teamwork, alignment) was also high in score. Information capital (IT, information system, database, and networking) was quite high in score. The performance of internal business process on average dispensing time for prepared prescription was 35 minutes, while non prepared prescription was 25 minutes, medicine availability was 97%, dead stock percentage was 0,36%, damaged and expired drugs percentage was 3,35%. Performance in customer perspective showed that patients satisfaction for insurance-covered patients was 99% while non-insurance covered patients the satisfaction percentage was 79%. Average patient growth was 3%, patients coverage was 84,5%. Performance of financial perspective showed inventory turnover ratio on 2016 and 2017 was 3 times and 4 times, respectively. Income growth was increasing from 2015 to 2017. Pharmacy installation contributed 28,7% to total hospital income in 2015-2017.

Kata Kunci : Balanced Scorecard, Performance Analysis, Pharmacy Installation of UGM Academic Hospital