SOE REGIONAL GENERAL HOSPITAL PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD METHOD

The Balanced Scorecard is a process that allows companies to evaluate strategies based on four perspectives. The purpose of this study to determine the effect of measuring the company's performance with the concept of balance scorecard using financial perspective, customer perspective, internal business perspective and growth and learning perspective of PT. BRILife Syariah Branch Gatot Subroto. This research is a quantitative research, and the source of data obtained is secondary data using annual financial statements in accordance with the variables used during the period (2019-2020). Population as many as 50 respondents customers and 35 respondents employees at PT. BRILife Syariah Branch Gatot Subroto. Using multiple linear regression analysis, with the results that the financial perspective persial effect on performance measurement, customer perspective has no effect on performance measurement, internal business perspective has no effect on performance measurement and growth and learning perspective has no effect on performance measurement. So that the financial perspective, customer perspective, internal business perspective and growth and learning perspectives simultaneously affect performance measurement. With a coefficient of determination (R square) of 1,000% which means financial perspective, customer perspective, internal business perspective and growth and learning perspective can explain 100% of the performance measurement of BRILife Syariah Gatot Subroto Branch.

This study aims to determine the effect of the performance of cooperative financial institutions by using the concept of a balanced scorecard. Balance scorecard attributes used as independent variables in this study are financial, customer, internal business, growth and learning perspectives. The cooperative financial institution that is the object of research is the Putri Manunggal Cooperative in Sukoharjo. This research is a type of quantitative descriptive research. The population in this study were the employees and customers of the Putri Manunggal Cooperative, while the sample used was selected through a random sampling technique by distributing questionnaires to 500 respondents. The technique of collecting data is a questionnaire, which is done by giving a set of questions or written statements to the respondents to be answered. The weight of the assessment or the number of the questionnaire results in this study is in accordance with what is described in the Likert scale. The dependent variable in this study is Cooperative Performance (Y), while the independent variables in this study are financial perspective (X1), customer perspective (X2), internal business process perspective (X3), and learning and growth perspective (X4). The data analysis technique of this research uses multiple linear regression analysis, F test, t test, and coefficient of determination (R2) test. The results showed that the financial, customer and internal business perspective variables partially had a significant effect on financial performance. While the growth and learning perspectives have no significant effect on financial performance. Simultaneously the financial, customer, internal business, growth and learning perspectives have a significant effect on financial performance. Keywords: balance scorecard, financial performance, cooperative financial institution

<p align="center"><strong><em>ABSTRACT</em></strong><em></em></p><p><em>In the face of an increasingly complex business environment such as currently requirred method of performance measurement that can assess the company’s performance accurately and comprehensively. In this case the method can be used is the Balance Scorecard. Balance Scorecard is a performance measurement tool that combines measures of financial and non financial performance. Balance Scorecard measures the performance from four perspective, namely learnig and growth perspective, internal business process perspective, customer perspective, and financial perspective.</em><em></em></p><p><em>The research was conducted by using data in 20</em><em>1</em><em>5-20</em><em>1</em><em>6 at PT </em><em> X </em><em> to analyze the financial perspective, while for other perspectives analyzed through calculation questionnaire. The population in this study is to customers and employees of PT </em><em>X </em><em> whereas samples taken each is 100 respondents for the employees and the 100 respondents to the customer. Questionnaire have been tested for validity and reliability. Indicator used in this study consisted of ROI, profit margin, operating ratio, customer satisfaction, innovation, and employee satisfaction. </em></p><p><em>From the results of the analysis conducted, it is known that the performance of PT </em><em>X</em><em> is pretty good overall. In the financial perspective indicators ROI, profit margin, and operating ratio has shown considerable performance. For the customer perspective showed a good performance in the presence of customer satisfaction that is quite satisfactory. On the internal business perspective, companies can already do agood innovation. And for learning and growth perspective shows the level of employee satisfaction that is quite satisfactory. From the study’s data can be concludeed that by using the Balance Scorecard to provide a more structured and comprehensive. </em></p><p> </p><strong><em>Keywords:</em></strong><em> Balanced Scorecard, performance measurement</em>

PT. XYZ is a trading company in Indonesia which operates in the distribution of plastic pellets, with the products distributed namely PP (Polypropylene) & PE (Polyethylene). In order to achieve the Company's Vision & Mission, a performance measurement is needed so that the company's desired strategic targets can be achieved. The objective of this study are (1) Design the company performance of PT. XYZ based on Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth Perspective; (2) Create a Balanced Scorecard Strategy Map for the PT. XYZ Company. The performance measurement used is the Balanced scorecard, while the data processing uses the Analytical Hierarchy Process (AHP). This research was conducted using questionnaires, internal company data and interviews with management. The result of the questionnaire were processed using SPSS. The results of this research show that the AHP scores obtained are as follows, Financial Perspective 9.58%, Customer Perspective 27.63%, Internal Business Process Perspective 18.89%, and Learning and Growth Perspective with a score of 43.9%. The overall results of the Balanced scorecard score obtained by PT. XYZ has a very good score, 92.76. PT. XYZ adalah sebuah perusahaan dagang di Indonesia yang bergerak di bidang distribusi biji plastik, dengan produk yang didistribusikan yaitu PP (Polypropylene) & PE (Polyethylene). Agar tercapainya Visi & Misi Perusahaan ini dibutuhkan suatu pengukuran kinerja agar sasaran strategis yang diinginkan perusahaan dapat tercapai. Adapun tujuan dari penelitian ini adalah (1) Membuat perancangan kinerja perusahaan PT. XYZ berdasarkan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Bisnis Internal, Perspektif Pembelajaran dan Pertumbuhan; (2) Membuat Peta Strategi Balanced Scorecard pada perusahaan PT. XYZ. Pengukuran Kinerja yang digunakan adalah dengan menggunakan Balanced scorecard, sedangkan untuk analisa data menggunakan Analytical Hierarchy Process (AHP). Penelitian ini dilakukan dengan menggunakan penyebaran kuesioner, data internal perusahaan serta wawancara dengan manajemen. Hasil kuesioner diolah menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa skor AHP yang diperoleh sebagai berikut, Perspektif keuangan 9,58%, Perspektif Pelanggan 27,63%, Perspektif Proses Bisnis Internal 18,89%, dan Perspektif Pembelajaran dan Pertumbuhan dengan skor 43,9%. Untuk perolehan hasil keseluruhan skor Balanced scorecard yang diperoleh oleh PT. XYZ memiliki skor yang amat baik yaitu di angka 92,76.

In the face of an increasingly complex business environment such as the current performance measurement methods are needed to assess the company's performance accurately and thoroughly. In this case the method to be used is the Balanced Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies from four Perspektif, namely: financial perspective, customer perspective, growth/ learning, internal business perspective. The objective of this research is to find out of financial performance of PDAM of Bengkulu City. Measuring the financial performance was used balanced scorecard. The author conducted measurements on PDAM Bengkulu using data years 2014-2017 to analyze the financial perspective, while for other perspectives using company data and calculation of a questionnaire distributed to employees and customers PDAM PDAM Bengkulu Bengkulu City. The results of measurements that have been made known that the performance assessment PDAM Bengkulu city as a whole good enough for the perspective of growth / learning, and internal business perspective and results for the customer's perspective was quite satisfied for services offered PDAM Bengkulu, the assessment results financial perspective PDAM Bengkulu figures are still categorized low. The conclusion that can be drawn through the analysis that has been done is that the Balanced Scorecard is a good method for measuring the performance of the company, because the Balanced Scorecard raised important aspects are overlooked by traditional performance measurement.

This study aims to measure the performance carried out on CV. Sinar Energi Gemilang (SEG) with the Balanced Scorecard method. The next objective is to find out the contribution of the factors that influence performance on the CV. Sinar Energi Gemilang uses the Balanced Scorecard method which includes four perspectives, namely financial perspective, customer perspective, internal business perspective, and growth and income perspective. This research is a type of qualitative descriptive research. The data used in the form of documentation, questionnaires, and interviews. Indicators from a financial perspective are revenue growth and budget realization. Indicators from the customer perspective are market share, customer retention, customer acquisition, and customer satisfaction. The indicator of an internal business perspective is the process of innovation, operational procedures, after-sales processes. Indicators of growth and learning are the level of employee satisfaction, employee retention, employee productivity. The results show 1) performance from a financial perspective shows growth. 2) performance from the customer’s perspective shows good results. 3) performance from an internal business perspective starts to improve. 4) performance from the perspective of revenue growth shows good results

The high number of educated unemployment is partly due to the gap in the learning process with the world of work. To reduce this gap, higher education institutions in the health sector need to work together with hospitals in providing education, as a program to align education with industry and the world of work. This study aims to analyze the effectiveness of measuring education performance in hospitals based on the Balanced Scorecard, by examining the indirect effect of the learning and growth perspective on the customer perspective. This research is a quantitative inferential study, with a cross-sectional study approach. The data used to measure performance consists of primary data and secondary data, which are sourced from apprentices, assistants, heads of installations, employees, events, and documents of the Lung Hospital dr. Ario Wirawan, Salatiga. This research analysis method used Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.2.9. The results showed positive influence from the learning and growth perspective on the internal business process perspective, the internal business process perspective on the financial perspective, and the customer's financial perspective. The research conclusion explains that there is an indirect effect of learning and growth perspectives on customer perspectives. The results of this study are expected to be useful as an evaluation material for management for strategic planning of education in hospitals.

Performance appraisal using the Balanced Scorecard method measures a hospital’s performance comprehensively from both the financial and non-financial sectors. As a health service company must have a comprehensive, coherent, balanced and measurable performance appraisal system. This study aims to analyze, test, and measure the performance of the hospital by using The Balance Scorecard case study at Royal Prima Hospital Medan. According to the balanced scorecard, the research problem was how about the performance of Royal Prima Hospital Medan in the period of 2018-2020. The assessment was done from four perspectives: financial perspective, customer perspective, internal business perspective, and growth and learning perspective. The research used mixed methods, a research step by combining two types of research, qualitative and quantitative research. The data were gathered by conducting a documentary study on financial statements, medical records, and personnel records. Primary data were obtained from the interviews with the management and distributing questionnaires to customers and employees in the hospital. The results of the research showed that the performance of the financial perspective on economic ratios is not yet economical, while the efficient and effectiveness ratios are very good, the financial performance of Royal Prima Hospital Medan has been very effective and efficient from 2018 to 2020. The Hospital performance from the customer perspective in the period of 2018-2020 for the percentage of customer retention is still not good, customer acquisition is very good and customer satisfaction is quite good. The performance of internal business perspective in the period 2018-2020 was not good in which the percentage of BOR, BTO, and TOI were not in accordance with the standard of the Ministry of Health. The performance of the percentage of growth and learning at Royal Prima Hospital Medan perspective in the period of 2018 - 2020 shows a fairly good percentage.

PT Cipta Paramula Sejati is one of the companies engaged in the space and office rental business in Jakarta. PT Cipta Paramula Sejati manages the rental of office buildings and rooms in the Jakarta Design Center Building. Jakarta Design Center is a mall that has three types of businesses related to building space rental. Every company will be faced with various problems, both problems that come from within the company (internal) and problems from outside the company (external). This study aims to analyze the strategic objectives and key performance indicator (KPI) in terms of four perspective Balanced Scorecard (BSC), an also performance measurement methods at PT Cipta Paramula Sejati based on BSC concept. The analytical method used is the BSC. The study used a descriptive approach through in-depth interviews with respondents who were chosen intentionally (purposive sampling). The results of the study obtained twelve strategic targets and fourteen KPI. Based on the results of the BSC compilation of PT Cipta Paramula Sejati, the weighting for each BSC perspective was as follows: financial perspective of 27.78 percent, customer perspective of 27.78 percent, internal business process perspective of 25 percent, and learning and growth perspective of 19.44 percent.

The problem that occurred at MadjateaMajalengka Department Store was a decrease in sales which resulted in a decrease in store turnover and income. This decrease is an evaluation of the use of the Balance Scorecard performance measurement method that is being tried to be applied.This study aims to determine the performance analysis of MadjateaDepartment Stores using the Balance Scorecard method. The variables used are a financial perspective, customer perspective, internal business perspective and learning and growth perspective. This study uses primary data from questionnaires and secondary data from MadjateaToserba's financial reports. The method used in this study is a survey method with a descriptive and verification approach. The sampling technique used is saturated sampling technique with a total of MadjateaDepartment Store employee respondents. The analytical tool used in this study is the Balanced Scorecard method with 4 approaches.The results of this study indicate that the performance of Madjatea Department Stores using the Balanced Scorecard method found that the financial perspective is categorized as healthy, the customer perspective is categorized as unhealthy, the internal business perspective is categorized as unhealthy and the learning and growth perspective is categorized as unhealthy. So it is necessary to increase the 3 unhealthy aspects by using the Madjatea Department Store performance measurement through the balanced scorecard method.

The purpose of this study is to determine the performance of the company through four main perspectives of financial perspective, customer, internal business and learning and growth. Data analysis techniques using descriptive quantitative and qualitative. The variables used in the financial perspective are Return On Equity, Return On Assets, Profit Margin On Sales, Sales Growth Rate, on customer perspective using Customer Satisfaction Index variable, Customer Retention Rate, Customer Acquisition and Number of Complaints, on internal business perspective using percentage variables Broken product and percentage of products delivered on time, on learning and growth perspective using Employee Satisfaction Index variable, Employee Retention and Employee Training. The result of the research shows that the performance of PT Mitrakarya Jaya Mandiri in financial perspective is considered not very good, the customer perspective is considered good, internal business perspective is considered less good and the learning and growth perspective is considered good. Overall company performance in 2012-2015 is classified under Less Healthy, BBB category with Total Score Performance = 53,40%. Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Perspectives, Learning and Growth Perspective

Bubu Logistic Indonesia is a service company. Based on company reports the performance of the operational system shows quite good results, but integrated performance measurement has never been carried out. This study aims to design a performance measurement PT. Bubu Logistic Indonesia with several integrated aspects, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective which will improve the performance of employees of PT. Bubu Logistics Indonesia. This research is a design process of measuring the performance of employees of PT. Bubu Logistic Indonesia uses the Analytical Hierarchy Process (AHP) and Balance Scorecard (BSC) methods. To find out the results of designing employee performance measurements, the next step is to make a strategic map that has been proposed and approved by management and then grouped into 4 Balance Scorecard (BSC) perspectives. To find out the weight and priority of each perspective, the Analytical Hierarchy Process (AHP) method is used. The financial perspective has a weight of 39.25%, followed by a customer perspective of 36.75%, an internal business perspective has a weight of 18.75%, and a growth and learning perspective has a weight of 5.25%. From the results of measuring the performance of employees of PT. Bubu Logistic Indonesia has an average performance measurement score for 6 months of 56%.

This study aims to determine and analyze the influence of: 1) financial perspective on company performance, 2) customer perspective on company performance, 3) internal business perspective on company performance, 4) learning and growth on company performance, and 5) financial perspective, customer perspective, business perspective and internal learning and growth on company performance Honda Dealer, Surakarta. This research is quantitative research. The population of this study were all employees and customers of Honda Dealer, Surakarta with a sample of 120 respondents. Data collection techniques using a questionnaire. The analysis technique used is multiple linear regression analysis. The results of this study indicate: 1) Financial Perspective has an effect on Company Performance of 0.202 with a tcount of 2.102. and a significance of 0.038; 2) Customer Perspective has an effect on Company Performance of 0.351 with a tcount of 2,919 and a significance of 0.004; 3) The Internal Business Perspective has an effect on the Company's performance of 0.216 with a tcount of 2.189 and a significance of 0.031; 4) Learning and Growth Perspective has an effect on Company Performance of 0.452 with a tcount of 4.061 and a significance of 0.000; 5) Financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance with an Fcount of 62,356 and a significance value of 0.000. The conclusion of this research is the financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance either partially or simultaneously.

Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

<p><strong>Palm oil plantations are one of the agricultural commodities in Indonesia that play a crucial role in food availability and the economy. This research employs the Balanced Scorecard (BSC) model as an integrated performance measurement system. The BSC measures company performance from both financial and non-financial perspectives. The study aims to measure the performance of the palm oil industry at PT. KMP Masamba, and covers four perspectives</strong><strong> </strong><strong>namely</strong><strong> financial, customer, internal business, and learning and growth. The weighting of performance measurement elements is done using the analytical hierarchy process with the assistance of Expert Choice software. The results are expected to assist PT. KMP Masamba in determining necessary improvement priorities. The performance measurements from each perspective, ranked from highest to lowest, are as follows: customer perspective (0.148), internal business perspective (0.048), learning and growth perspective (0.047), and financial perspective (0.030). The overall company performance score is 0.543, indicating satisfactory performance and approaching high targets. Based on these conclusions, recommendations for this research include periodic performance measurement by the company to assess its comprehensive condition and improve functional activities with low performance, to improve their performance indicators.</strong></p><p><strong><em>Keywords</em></strong> - <em>Analytical Hierarchy Process, Balance Scorecard,</em> <em>The Performance Measurements. </em><em></em></p>