Analisis Kinerja Manajemen Rumah Sakit Dengan Pendekatan Balanced Scorecard Di Rumah Sakit Immanuel Bandung

Abstract

Hospital management performance measurement that focuses only on financial indicators is considered inadequate to describe the overall condition of a hospital as a complex health service organization. The Balanced Scorecard (BSC) approach integrates financial and non-financial measures through four perspectives: financial, customer, internal business process, and learning and growth. This study aims to analyze the management performance of Immanuel Hospital Bandung comprehensively using the Balanced Scorecard approach. The study used a descriptive research design conducted from April 2022 to March 2023, with 2022 as the data reporting period. The samples comprised 100 outpatients and inpatients selected for the customer perspective and 92 employees for the internal business process and learning and growth perspectives, determined using the Slovin formula with a 10% error tolerance and convenience sampling. Data were collected through questionnaires, documentation of hospital financial and medical records, and interviews, and then analyzed descriptively based on the four BSC perspectives. The results showed that the financial perspective was in a good category (ROI 22.7–23.6%; current ratio 4.14–8.91; efficiency ratio 84.6–87.0%; effectiveness ratio 97.7–98.2%; CRR 1.15–1.18). The customer perspective was categorized as satisfied on all five service quality dimensions, with customer retention of 266.6% and customer acquisition of 27.3%. The internal business process perspective was in a fairly good category, while operational indicators (AVLOS 4.91 days; BOR 54.70%; TOI 3.18 days; BTO 50.77 times) were not yet fully ideal. The learning and growth perspective was in a fairly good category, with a capability score of 1,854 (satisfied) and a motivation score of 2,670 (fairly satisfied), while employee retention was 2%. It is concluded that the overall management performance of Immanuel Hospital Bandung based on the Balanced Scorecard is good for the financial and customer perspectives and fairly good for the internal business process and learning and growth perspectives.