BEYOND BALANCED SCORECARD
Authors: Hanif Hanif 
Published: November 2023

This study aims to explore the meaning of comprehensive performance measurement from the perspective of the individual manager of the Health Service Organization X in Jakarta. The research method uses transcendental phenomenology. Researchers visited to the field, to understand the research site, discuss, and conduct interviews. The results of the discussions and interviews were analyzed according to transcendental phenomenology research procedures, namely noema, finding the most surface meaning, then noesis, the deeper meaning part, then doing ephoce (bracketing), intentional analysis, and eidetic reduction to arrive at the discovery of "the essence". The research finding is that it produces the essence of comprehensive performance measurement that goes beyond the balanced scorecard system, which is metaphorized by two tringular pyramid hierarchies, “a small tringular pyramid within a larger tringular”. The smaller tringular pyramid has a peak “humanist profit”, which is formed by three interconnected foundations: organizational commitment, wholehearted service, “family” price. The second layer is the larger tringular pyramid that houses the smaller pyramid which has the peak of "performance religiosity", which is the center of all achievements, where every movement and activity of the organization is in the context of serving The Creator.

Keywords : organizational commitment, wholehearted service, “family” price, humanist profit, performance religiosity, fenomenology.

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