BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA

Amalia Putri; Nina Yusnita  Yamin; Ernawati  Usman; Latifah Sukmawati  Yuniar

doi:10.62207/b3wmj437

Authors

Amalia Putri Universitas Tadulako, Palu, Central Sulawesi, Indonesia Author
Nina Yusnita Yamin Universitas Tadulako, Palu, Central Sulawesi, Indonesia Author
Ernawati Usman Universitas Tadulako, Palu, Central Sulawesi, Indonesia Author
Latifah Sukmawati Yuniar Universitas Tadulako, Palu, Central Sulawesi, Indonesia Author

DOI:

https://doi.org/10.62207/b3wmj437

Keywords:

Balanced Scorecard, keuangan, Kinerja, kualitas Pelayanan, Rumah Sakit

Abstract

This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.

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