Hospital Performance Measurement Analysis: Case Study Using the Balanced Scorecard Method

  • Yulitasari Master of Public Health Study Program, Faculty of Medicine, Andalas University, Indonesia
  • Rima Semiarty Master of Public Health Study Program, Faculty of Medicine, Andalas University, Indonesia
  • Yuniar Lestari Master of Public Health Study Program, Faculty of Medicine, Andalas University, Indonesia
Keywords: Performance, Hospital, Balanced Score Card

Abstract

Performance measurement is an important factor for companies in assessing success. Company performance measurement usually only focuses on measuring financial perspectives. Ibnu Sina Islamic Hospital Payakumbuh still uses performance measurement in the financial aspect, not comprehensively and not from a non-financial perspective. to analyze the performance measurement of Ibnu Sina Islamic Hospital Payakumbuh in 2023 using the Balanced Scorecard (BSc) method. qualitative with a problem approach through descriptive analysis. The research was conducted at Ibnu Sina Islamic Hospital Payakumbuh. The research activities were carried out in February - September 2024. Selection of research informants using the purposive sampling method, namely the selection of informants who are considered to know the problem more broadly and deeply. The results of measuring performance indicators in each perspective, some have reached the target/standard and some have not. Of the 28 performance indicators measured, 13 indicators have reached the standard/target (46%), while the other 15 indicators (54%) have not reached the standard/target. The performance of the financial perspective on the economic ratio was not achieved. Customer perspective performance from average patient growth has decreased. Service quality is not achieved due to lack of commitment. Internal business process perspective performance BOR, ALOS and BTO are not achieved. Learning perspective performance and employee retention growth, employee training, employee productivity, information technology development have not been achieved. Suggestion: to hospital management, it is necessary to conduct socialization and commitment to all stakeholders regarding the vision, mission, goals and targets to be achieved as common goals and targets.

References

Aguinis, H., & Burgi-Tian, J. (2021). Talent management challenges during COVID-19 and beyond: Performance management to the rescue. BRQ Business Research Quarterly, 24(3), 233-240. https://doi.org/10.1177/23409444211009528

Ahmad, A. (2018). The relationship among job characteristics organizational commitment and employee turnover intentions: A reciprocation perspective. Journal of Work-Applied Management, 10(1), 74-92. http://dx.doi.org/10.1108/JWAM-09-2017-0027

Amoako, G. K., Obuobisa-Darko, T., & Ohene Marfo, S. (2022). Stakeholder role in tourism sustainability: The case of Kwame Nkrumah Mausoleum and centre for art and culture in Ghana. International Hospitality Review, 36(1), 25-44. https://doi.org/10.1108/IHR-09-2020-0057

Chalmeta, R., Palomero, S., & Matilla, M. (2012). Methodology to develop a performance measurement system in small and medium-sized enterprises. International Journal of Computer Integrated Manufacturing, 25(8), 716-740. http://dx.doi.org/10.1080/0951192X.2012.665178

Citradika, D., & Satrio, D. (2021). Implementasi Balanced Scorecard di RSUD Kab. Batang. Ristek: Jurnal Riset, Inovasi dan Teknologi Kabupaten Batang, 6, 38–46. https://doi.org/10.55686/ristek.v6i1.108

Cosma, S., Schwizer, P., Nobile, L., & Leopizzi, R. (2021). Environmental attitude in the board. Who are the “green directors”? Evidences from Italy. Business Strategy and the Environment, 30(7), 3360-3375. https://doi.org/10.1002/bse.2807

Creixans-Tenas, J., Gallardo-Vázquez, D., & Arimany-Serrat, N. (2020). Social responsibility, communication and financial data of hospitals: a structural modelling approach in a sustainability scope. Sustainability, 12(12), 4857. https://doi.org/10.3390/su12124857

Cupertino, S., Vitale, G., & Riccaboni, A. (2021). Sustainability and short-term profitability in the agri-food sector, a cross-sectional time-series investigation on global corporations. British Food Journal, 123(13), 317-336. https://doi.org/10.1108/BFJ-02-2021-0154

Ditha, R. R., Tyoso, J. S. P., Haryanti, C. S., & Muchayatin, M. (2025). Investigation of Financial Performance by Non-Financial Factors of State Hospital at Semarang. International Journal of Management Science and Information Technology, 5(1), 76-89. https://doi.org/10.35870/ijmsit.v5i1.3681

Elsawy, M., & Youssef, M. (2023). Economic sustainability: Meeting needs without compromising future generations. International Journal of Economics and Finance, 15(10), 23-31. http://dx.doi.org/10.5539/ijef.v15n10p23

Ferreira, D. C., Vieira, I., Pedro, M. I., Caldas, P., & Varela, M. (2023, February). Patient satisfaction with healthcare services and the techniques used for its assessment: a systematic literature review and a bibliometric analysis. In Healthcare (Vol. 11, No. 5, p. 639). MDPI. https://doi.org/10.3390/healthcare11050639

Hafianti, R. (2021). Analisa pengukuran kinerja RSUD Kota Padang Panjang tahun 2019 dengan metode Balanced Scorecard (Tesis, Program Pascasarjana Universitas Andalas).

Hasibuan, A. N. (2023). Financial performance analysis using value for money concept. Journal of Management Science (JMAS), 6(1), 25-29. https://doi.org/10.35335/jmas.v6i1.180

Istiqlal, C. H. (2009). Penilaian kinerja perbankan syariah dengan metode Balanced Scorecard. La-Riba.

Kaplan, R. S. (2010). Conceptual foundations of the balanced scorecard. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of Management Accounting Research (Vol. 3). Elsevier. https://doi.org/10.1016/S1751-3243(07)03003-9

Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Acamedia

Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting horizons, 15(1), 87-104.

Kasman, K., & Lubis, S. K. (2022). Teachers’ performance evaluation instrument designs in the implementation of the new learning paradigm of the Merdeka Curriculum. Jurnal Kependidikan: Jurnal Hasil Penelitian Dan Kajian Kepustakaan Di Bidang Pendidikan, Pengajaran Dan Pembelajaran, 8(3), 760-775. http://dx.doi.org/10.33394/jk.v8i3.5674

Kasun, R. N. A. (2021). Efektivitas Rencana Strategik Pada Aspek Bisnis Internal dalam Meningkatkan Kinerja Rumah Sakit (Doctoral dissertation, Universitas Muhammadiyah Yogyakarta).

Khan, A. A., Shaikh, Z. A., Baitenova, L., Mutaliyeva, L., Moiseev, N., Mikhaylov, A., ... & Alshazly, H. (2021). QoS-ledger: Smart contracts and metaheuristic for secure quality-of-service and cost-efficient scheduling of medical-data processing. Electronics, 10(24), 3083. https://doi.org/10.3390/electronics10243083

Li, G., Chen, Y., & Lou, X. (2024). Complaint management system and patient satisfaction in grassroots hospitals. Medicine, 103(8), e37275. https://doi.org/10.1097/md.0000000000037275

Lin, C. Y., & Huang, C. K. (2021). Employee turnover intentions and job performance from a planned change: the effects of an organizational learning culture and job satisfaction. International journal of manpower, 42(3), 409-423. http://dx.doi.org/10.1108/IJM-08-2018-0281

Malek Pour, M., & Ahmadi, H. (2024). Strategic Integration of Corporate Social Responsibility and the Balanced Scorecard: Enhancing Organizational Performance and Accountability. Available at SSRN 4936411. https://dx.doi.org/10.2139/ssrn.4936411

Marcalla, E. N. R., & Baculima, V. H. Q. (2023). The Use Of The Balanced Scorecard In Improving The Performance Of Healthcare Organizations: A Systematic Literature Review. Remittances Review, 8(4), 1335-1347 https://doi.org/10.33182/rr.v8i4.93

Matos, R., Ferreira, D., & Pedro, M. I. (2021). Economic analysis of Portuguese public hospitals through the construction of quality, efficiency, access, and financial related composite indicators. Social Indicators Research, 157, 361-392. https://doi.org/10.1007/s11205-021-02650-6

Mio, C., Costantini, A., & Panfilo, S. (2022). Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate social responsibility and environmental management, 29(2), 367-384. https://doi.org/10.1002/csr.2206

Newman, B., Joseph, K., Chauhan, A., Seale, H., Li, J., Manias, E., ... & Harrison, R. (2021). Do patient engagement interventions work for all patients? A systematic review and realist synthesis of interventions to enhance patient safety. Health Expectations, 24(6), 1905-1923. https://doi.org/10.1111/hex.13343

Nhung, V. C. (2025). An Analysis of the Role of the Balanced Scorecard on Firm Performance: A Study in the Banking Sector of Ho Chi Minh City. Journal of Ecohumanism, 4(2), 2353-2368. https://doi.org/10.62754/joe.v4i2.6633

Nurmaulidia, A., Sidin, A., & Mangilep, A. (2021). Penilaian kinerja berdasarkan Balanced Scorecard di Rumah Sakit Universitas Hasanuddin tahun 2020: Performance assessment based on the Balanced Scorecard at Hasanuddin University Hospital in 2020. Hasanuddin Journal of Public Health, 2(1), 88–105. https://doi.org/10.30597/hjph.v2i1.12701

Pfajfar, G., Shoham, A., Małecka, A., & Zalaznik, M. (2022). Value of corporate social responsibility for multiple stakeholders and social impact–Relationship marketing perspective. Journal of business research, 143, 46-61. https://doi.org/10.1016/j.jbusres.2022.01.051

Priantara, D. (2013). Fraud auditing & investigation. Mitra Wacana Media.

Rahi, A. F., Johansson, J., Blomkvist, M., & Hartwig, F. (2024). Corporate sustainability and financial performance: A hybrid literature review. Corporate Social Responsibility and Environmental Management, 31(2), 801-815. https://doi.org/10.1002/csr.2600

Rosita, R., & Tanastasya, A. R. (2019). Penetapan mutu rumah sakit berdasarkan indikator rawat inap. Jurnal Kesehatan Kusuma Husada, 166-178. https://doi.org/10.34035/jk.v10i2.392

Rozner, S. (2013). Developing and using key performance indicators: A toolkit for health sector managers. Health Finance and Governance Project, United States Agency for International Development.

Serpian, S. B. U. H. N., Bambang, S., & Nayati, U. H. (2016). The effect of organizational culture and job satisfaction on organizational commitment, organizational citizenship behavior, and intention to leave. Russian Journal of Agricultural and Socio-Economic Sciences, 60(12), 157-169. http://dx.doi.org/10.18551/rjoas.2016-12.21

Simanjuntak, A., Elisabeth, D. M., Purba, D. H., Panjaitan, R. Y., & Sianturi, P. S. (2024). Relationship Between Service Performance And Financial Performanceon The Level Of Financial Independence At The Central General Hospital H. Adam Malik Medan. Jurnal Ilmiah Accusi, 6(2), 185-195. https://doi.org/10.36985/a88tqw53

Takacs, F., Brunner, D., & Frankenberger, K. (2022). Barriers to a circular economy in small-and medium-sized enterprises and their integration in a sustainable strategic management framework. Journal of Cleaner Production, 362, 132227. https://doi.org/10.1016/j.jclepro.2022.132227

Turcotte-Tremblay, A. M., Spagnolo, J., De Allegri, M., & Ridde, V. (2016). Does performance-based financing increase value for money in low-and middle-income countries? A systematic review. Health economics review, 6, 1-18. https://doi.org/10.1186/s13561-016-0103-9

Van Dael, J., Reader, T. W., Gillespie, A. T., Freise, L., Darzi, A., & Mayer, E. K. (2022). Do national policies for complaint handling in English hospitals support quality improvement? Lessons from a case study. Journal of the Royal Society of Medicine, 115(10), 390-398. https://doi.org/10.1177/01410768221098247

Wong, K. Y., Tan, L. P., Lee, C. S., & Wong, W. P. (2015). Knowledge management performance measurement: measures, approaches, trends and future directions. Information Development, 31(3), 239-257. http://dx.doi.org/10.1177/0266666913513278

Yudhistira, M. D., Ricardianto, P., Nofrisel, Z. A., & Lesmini, L. (2022). Performance Measurement Using Performance Prism Method: Empirical Evidence of a National Logistic Company in Indonesia. International Journal of Research in Commerce and Management Studies, 4(06), 61-74. http://dx.doi.org/10.38193/IJRCMS.2022.4603

Yuniarti, R., Paryanti, D., & Tejaningsih, A. (2020). Analysis of financial performance and services performance before and during the covid-19 pandemic (case study at bayu asih hospital purwakarta). Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 6103-6112.

Published
2025-04-29
How to Cite
Yulitasari, Y., Semiarty, R., & Lestari, Y. (2025). Hospital Performance Measurement Analysis: Case Study Using the Balanced Scorecard Method. Journal La Medihealtico, 6(2), 521-535. https://doi.org/10.37899/journallamedihealtico.v6i2.2068