Balanced Scorecard Analysis as a Performance Measurement Tool in Hospitals


Authors : Syamsul Arif; Abdul Hamid Habbe; Mediaty

Volume/Issue : Volume 8 - 2023, Issue 12 - December

Google Scholar : http://tinyurl.com/bdcwtkdr

Scribd : http://tinyurl.com/4c22sv88

DOI : https://doi.org/10.5281/zenodo.10435160

Abstract : This research aims to assess the performance of Makassar City Public Hospital (RSUD) using the Balanced Scorecard method. The study adopts a descriptive research design with a quantitative approach, utilizing financial and non-financial data from the years 2020-2022. The findings reveal that, from a financial perspective, the economic ratio is unfavorable, the effectivity ratio is ineffective, and the efficiency ratio is highly inefficient. In the customer perspective, satisfaction levels are very high, particularly in patient acquisition. From an internal business process standpoint, key indicators such as BOR, TOI, GDR, and NDR show ideal results, while ALOS and BTO exhibit less than ideal outcomes. In terms of growth and learning, employee retention is satisfactory, and employee satisfaction is very high. Overall, the research indicates that the performance of RSUD in Makassar City is favorable across the four perspectives. The implications of these findings suggest the need for addressing financial performance issues and further enhancing the overall service, facilities, and infrastructure of RSUD in Makassar City.

Keywords : Balance Scorecard, Performance Measurement.

This research aims to assess the performance of Makassar City Public Hospital (RSUD) using the Balanced Scorecard method. The study adopts a descriptive research design with a quantitative approach, utilizing financial and non-financial data from the years 2020-2022. The findings reveal that, from a financial perspective, the economic ratio is unfavorable, the effectivity ratio is ineffective, and the efficiency ratio is highly inefficient. In the customer perspective, satisfaction levels are very high, particularly in patient acquisition. From an internal business process standpoint, key indicators such as BOR, TOI, GDR, and NDR show ideal results, while ALOS and BTO exhibit less than ideal outcomes. In terms of growth and learning, employee retention is satisfactory, and employee satisfaction is very high. Overall, the research indicates that the performance of RSUD in Makassar City is favorable across the four perspectives. The implications of these findings suggest the need for addressing financial performance issues and further enhancing the overall service, facilities, and infrastructure of RSUD in Makassar City.

Keywords : Balance Scorecard, Performance Measurement.

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