BALANCED SCORECARD PERSPECTIVE PERFORMANCE ANALYSIS INPUBLIC SERVICE ENTERPRISES OF GENERAL HOSPITALS IN PALEMBANG

Ika Sasti, ferina and Susetyo, Didik (2012) BALANCED SCORECARD PERSPECTIVE PERFORMANCE ANALYSIS INPUBLIC SERVICE ENTERPRISES OF GENERAL HOSPITALS IN PALEMBANG. In: PROCEEDING The 13th Malaysia Indonesia Conference on Economics, Management and Accounting (MIICEMA) 2012. Universitas Sriwijaya, Malaysia, pp. 38-58.

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    Abstract

    Public Service Enterprises (BLU) is an agency within the government that was formed to provide services to the community in the form of providing goods and/services sold without a priority to seek advantage and in conducting its activities it is based on principles of efficiency and productivity. As one health care provider, nowadays government hospitals have already implemented most of the Financial Management Pattern of the Public Service Board (PPK-BLU). The purpose of this study was to measure and evaluate the performance of the Public Service Board in Palembang City Hospital using the Balanced Scorecard approach. Financial perspective was measured by using the Return on Investment Ratio, Current Ratio, Cash Ratio, Collection Period, Inventory Turnover and Working Capital Turnover. While the perspective of customer satisfaction, internal business process perspective and learning growth were done by distributing 100 questionnaires to patients and hospital employees. The results of this study demonstrated the performance of the financial perspective on the General Services Agency Hospital in the city of Palembang was "Good", the perspective of customer satisfaction was "Good Enough" with the average value of 3, internal business process perspective was "Not Good" with a value average of 2, and learning growth perspective was "Good" with the average value of 3

    Item Type: Book Section
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HD Industries. Land use. Labor
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Muchtar Indana
    Date Deposited: 03 Aug 2016 14:37
    Last Modified: 03 Aug 2016 14:37
    URI: http://eprints.unsri.ac.id/id/eprint/6609

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