PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT ISLAM SURABAYA

Abstract

This research is meant to find out and to evaluate the implementation of Balanced Scorecard method as the
measurement instrument of the performance of Rumah Sakit Islam Surabaya when it is reviewed from four
perspectives. Qualitative descriptive method which is a non hypothesis research is applied in this research.
Therefore, a hypothesis is not necessary to be formulated.The result of the research shows that Rumah Sakit
Islam Surabaya has vision, mission, objectives, and strategic target. The performance indicators which have been
adjusted to the agreement of management party of Rumah Sakit Islam Surabaya on each of Balanced Scorecard
perspective i.e.: financial perspective which can be seen on the revenue growth rate, operating ratio, and earnings
ratio of income. The ROI shows the rate of growth comparison has achieved the target. The customer perspective
can be seen on BOR, BTO, and service satisfaction shows the success of Rumah Sakit Islam Surabaya in
providing their best services. The internal business process perspective consists of the rate drug inventory, the
replenishment of equipment and maintenance and environment sanitation has been carried out properly. The
growth and learning perspective shows that employee productivity, the length of work of the employee, short
training and seminar have been achieved so the target has been fulfilled. It can be concluded from the above
discussion that the implementation of Balanced Scorecard can be used as the interpreter instrument of strategy
and the measurement of performance which is reviewed