Analisis Kinerja dengan Pendekatan Balanced Scorecard di Rumah Sakit Martha Friska Medan

Abstract

Martha Friska Hospital established in 1981 is a madya type hospital. In managing a private hospital, the management is required to maintain their good performance before the share holders, the patients using the hospital facilities, the employees working in the hospital, and the business currently run. To accommodate all of these interests, it needs to measure the comprehensive performance of the hospital from the financial and non-financial aspects.

The problem to be answered in this study is how Martha Friska Hospital performed for the period of 2004 — 2006. The purpose of this study is to find out and analyze the performance of Martha Friska Hospital using the Balanced Scorecard approach. The measurement is focused on the financial, costumers, internal business, and growth. and learning perspectives. The theory used in this study is Strategic Management Theory related to Balanced Scorecard.

This survey-supported case study was conducted in descriptive and qualitative method. Primary data were obtained through interviewing the management and surveying the samples consisting of 77 in-patient patients and 87 employees of this hospital. Secondary data were obtained through financial report, medical record reports and employee affairs report.

The result of study shows that, in terms of financial performance, the revenue growth of out-patient program increases (1234%), the revenue of in-patient program decreases (45,42%), cost increases (86,21%), and profit increases (71,32%). In terms of customers’ perspective, the level of customers’ satisfaction reaches 73,6%. The performance of intemal business shows a low level of service efficiency with the value of BOR (57,4%), ALOS (5 days), BTO (32,2 times), and TOI (4 days). The quality of service decreases with the value of NGR (3,38) and GDR (6,42). The performance of growth and learning shows that employees’ satisfaction to their superiors and salary are low (46,8% and 54,5%). The human resources development through training is good (75,3%) and the turn over is high (70,2%).

The conclusion is that the score of performance in 2004 was good enough (300), in 2005 was good enough (281) and in 2006 was also good enough (283). It is suggested that the management need to pay a special attention to the measurement of poor indicator and maintain the score of good indicator to improve future performance of this hospital.