PENGUKURAN KINERJA ORGANISASI DENGAN METODE BALANCED SCORECARD DALAM RANGKA PENYUSUNAN STRATEGI PELAYANAN KESEHATAN KEPADA MASSYARAKAT (Studi kasus pada RSUD Cimacan Cianjur)
DOI:
https://doi.org/10.35794/jmbi.v11i1.53571Abstract
Abstract. At this time, the assessment of regional hospital performance is more emphasized on financial aspects, especially the achievement of annual revenue targets and budget absorption as well as physical and budget realization, this certainly cannot describe the overall performance of hospitals, especially non-financial performance. Balanced scorecard is a management performance measurement tool that provides a concise and comprehensive view of an organization through four perspectives, namely financial perspective, customer perspective, internal service process perspective and learning and growth perspective and balanced scorecard is the right concept to be used as a basis in strategic planning. This research was conducted at RSUD Cimacan Cianjur using quantitative descriptive research methods. The data in this study is in the form of primary data from questionnaire results from patients and employees of Cimacan Hospital with 100 patient respondents and 96 employee respondents and secondary data collected through documentation. The results showed that the performance assessment of RSUD Cimacan for customer perspective, internal business process perspective and growth and learning perspective has good value and for financial perspective performance appraisal is not good. The results of the SWOT analysis show that Cimacan Hospital is in quadrant I so that the strategic step taken is aggressive growth.
Abstrak. Pada saat ini penilaian kinerja rumah sakit daerah lebih ditekankan pada aspek keuangan terutama pencapaian target pendapatan tahunan dan penyerapan anggaran serta realisasi fisik dan anggaran, hal ini tentunya tidak dapat menggambarkan kinerja rumah sakit secara keseluruhan terutama kinerja non keuangan. Balanced scorecard merupakan alat pengukuran kinerja manajemen yang memberikan pandangan ringkas dan komprehensif tentang suatu organisasi melalui empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif proses internal pelayanan dan perspektif pembelajaran dan pertumbuhan serta balanced scorecard merupakan konsep yang tepat untuk digunakan sebagai dasar dalam perencanaan strategis. Penelitian ini dilaksanakan di RSUD Cimacan Cianjur dengan menggunakan metode penelitian deskriptif kuantitatif. Data dalam penelitian ini berupa data primer hasil kuesioner dari pasien dan karyawan RSUD Cimacan dengan jumlah responden pasien sebanyak 100 orang dan responden karyawan sebanyak 96 orang dan data sekunder yang dikumpulkan melalui dokumentasi. Hasil penelitian menunjukkan bahwa penilaian kinerja RSUD Cimacan untuk perspektif pelanggan, perspektif proses bisnis internal dan perspektif pertumbuhan serta pembelajaran mempunyai nilai yang baik dan untuk penilaian kinerja perspektif keuangan kurang baik. Hasil analisis SWOT menunjukkan bahwa RSUD Cimacan berada pada kuadran I sehingga langkah strategis yang diambil adalah pertumbuhan yang agresif.
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