PENGUKURAN KINERJA RUMAH SAKIT

DENGAN BALANCED SCORECARD

(Studi Kasus pada Rumah Sakit Umum Daerah Ngudi Waluyo
Wlingi Malang)
Introduction
Public sector performance measurement system is a system which
purpose to help public managers evaluate a strategy through financial
and non financial. Performance measurement system can be used as
a tool for controlling organization, because performance
measurement can be strengthened by setting the reward and
punishment system ( Mardiasmo, 2009 ).

Balance Scorecard is one of the tools for measuring the performance

of an organization or company
 According to Mulyadi (2005) the Balanced Scorecard is a management tool at the
moment which is used to boost the capabilities of the Organization in the
financial performance
Although the Balance Score Card (BSC) was originally intended to be applied to
the sector organizations-profit (the Financial Perspective), it also becomes a
constraint, because it is not the purpose for Public Sector Organizations (PSOs),
especially, the organizations have to monitor spending and follow the budget
(government organizations).
But the success of the PSOs cannot measure only with the extent of alignment of
expenditures with amounts budget or how PSOs reduce spending (saving) so
their spending away from the budget that has been granted
PSOs should measure the success of how effective and efficient they are needs of
stakeholders (people/constituents). They have to set a goal that looks (tangible objective) in
the implementation of the service, customers and stakeholders. Financial considerations can
be a barrier or a supporting role (constraints) but did not become the main purpose (primary
objective).
Vision and Mision
How the results of the implementation of the BSC in hospitals
"Waluyo Ngudi" Wlingi?
Balanced Scorecard in Public Sector
Total bobot skor Rumah Sakit adalah 0 skor dari total bobot standar,
sehingga ratarata skor adalah 5/15 = 0,33
Langkah selanjutnya adalah membuat skala untuk menilai total skor ter
sebut sehingga kinerja Rumah Sakit dapat dikatakan Kurang, cukup, dan baik.
Hasil kinerja RSUD Ngudi Waluyo Wlingi :
Conclusion
One method of linking performance measurement strategy in its
application is a method of the Balanced Scorecard (BSC). Performance
measurement can detect weaknesses that still exists in the
Organization, then do the determination of strategies and
improvements in the future.
Although the Balance Score Card (BSC) was originally intended to be
applied to the privat sectors of Organization, but has a greater
potential to be used to improve the management of public-sector.
Expected with the use of BSC'S public sector can measure the success
of how effective and efficient they are needs of stakeholders because
they have to set a goal that looks (tangible objective) in the
implementation of the service, customers and kostituen
(stakeholders).
Continue
The hospital, "Waluyo Ngudi" Wlingi allows to implementation
performance measurement Balanced Scorecard method, as with all
aspects of the Balanced Scorecard method can be measured and the
results showed that the performance of the hospital are said to be
good enough" using the Balanced Scorecard. The concept of the
Balanced Scorecard can also be used to draw up a strategy for the
hospital, "Waluyo Ngudi" Wlingi. Although there are still many
improvements that should be made in the preparation of the BSC in
the hospital, "Waluyo Ngudi" Wlingi.