Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit
Authors: Dyahariesti Niken , Yuswantina Richa , Sumarningsih Ni Nyoman Sri Ayu , Ningrum Analia Dian 
Published: October 2021

ABSTRAKPengukuran kinerja dapat dilakukan dengan pendekatan Balanced Scorecard (BSC). Balanced Scorecard (BSC) dapat menganalisis dari 4 perspektif meliputi perspektif keuangan, perspektif pelanggan, perspektif bisnis internal serta perspektif pembelajaran dan pertumbuhan. Penelitian ini untuk menganalisis dan mengevaluasi kinerja Instalasi Farmasi Rumah Sakit Roemani Kota Semarang pada tahun 2017 dan 2018 dengan pendekatan BSC. Metode penelitian ini deskriptif non eksperimental yang bersifat deskriptif analitik. Data dianalisa menggunakan SPSS dan excel untuk dibandingkan dengan nilai standar pada masing-masing pengukuran. Hasil dari perspektif keuangan : NPM tahun 2017 6,49% dan tahun 2018 6,15%, ROI tahun 2017 7,17% tahun 2018 6,18%, ITOR tahun 2017 sebesar 10,24 kali dan tahun 2018 12,41 kali, Rasio efektvitas tahun 2017 104,70% dan tahun 2018 96,55%, rasio efisiensi tahun 2017 63,10% tahun 2018 58,54%. Hasil dari perspektif pelanggan : retensi pelanggan tahun 2017 92,91% dan tahun 2018 95,24%, tingkat keterjaringan tahun 2017 96,27% dan tahun 2018 91,42%, kepuasan pelanggan pasien merasa puas. Pada perspektif bisnis internal dispensing time resep racikan 78 menit dan resep non racikan 34 menit. Tingkat ketersediaan obat sebesar 99,25%. Kinerja perspektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital tinggi, indikator information capital cukup tinggi. Evaluasi kinerja IFRS Roemani Kota Semarang pada perspektif keuangan dapat dikatakan cukup baik dan evaluasi kinerja pada perspektif pelanggan sudah baik. Perspektif bisnis internal belum memenuhi standar pelayanan minimal untuk resep racik maupun non racik. Pespektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital kategori tinggi, sedangkan pada indikator information capital kategori cukup tinggi. Kata Kunci : Analisis Kinerja, Balanced Scorecard, Instalasi Farmasi Rumah Sakit ABSTRACTPerformance measurement can be done with the Balanced Scorecard (BSC) approach. The Balanced Scorecard (BSC) can analyze 4 perspectives, including financial perspective, customer perspective, internal business perspective and learning and growth perspective. This research aimed to analyze and evaluate the performance of Roemani Hospital Semarang Pharmacy Installation in 2017 and 2018 using BSC approach. The method used was a non-experimental descriptive analytic descriptive study. Data were analyzed using SPSS and Excel to be compared with the standard values for each measurement. Results from the financial perspective were : NPM was 6.49% (2017) and 6.15% (2018); ROI was 7.17 (2017) and 6.18 in 2018; ITOR in 2017 was 10.24 times and 12.41 times (2018), effectiveness ratio in 2017 was 104.70% and 96.55% (2018) ; efficiency ratio in 2017 was 63.10% and 58.54% (2018). Results from a customer perspective were; customer retention in 2017 92.91% and 95.24% (2018), the 2017 network size was 96.27% and 91.42% in 2018, and the customer satisfaction level of patients was satisfied. For the internal business perspective, dispensing time was 78 minutes and non-dispensed drug was 34 minutes. The availability level of drugs was 99.25%. The performance of learning and growth perspectives on the indicators of human capital and organization capital was high, while the indicator of information capital was quite high.It can be concluded that the pharmacy department of Roemani Hospital performance’s evaluation from a financial perspective was quite good and the performance evaluation from the customer's perspective was good. From the internal business perspectives, it did not meet the minimum service standards for both dispensed and non- dispensed drugs. The learning and growth perspective on the indicator of human capital and organization capital was high, while the information capital indicator was quite high. Key word: Performance analysis, Balanced Scorecard, hospital pharmacy installation