scholarly journals PENGUKURAN KINERJA INSTALASI FARMASI RUMAH SAKIT DAERAH LIUN KENDAGE TAHUNA DENGAN METODE BALANCED SCORECARD

PHARMACON ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Mariana Cristi Ayu Gagola ◽  
Gayatri Citraningtyas ◽  
Imam Jayanto
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Drug Information ◽  
Information Services ◽  
Drug Information Services ◽  
Financial Reports ◽  
The Balanced Scorecard ◽  
Strategic Role ◽  
Process Perspective ◽  
Internal Business Process

ABSTRACT IFRS (Hospital Pharmacy Installation) has a strategic role in the development and economy of the hospital, so it is necessary to measure performance using the Balanced Scorecard (BSC) method. Research with BSC is to determine the performance of IFRS Liun Kendage Hospital, Tahuna, which is reviewed from a perspective of financial, and internal business process. This research is descriptive with retrospective and prospective data collection obtained through observations, administrative and financial reports of IFRS of Liun Kendage Hospital, Tahuna. The results showed that performance in the 2018 financial perspective contributed IFRS to the Hospital 34.34%, ITOR 3.99 times, internal business process perspective was obtained from the availability of drugs 89%, drug information services did not meet the 2016 Kepmenkes standard, dispensing time for concoctions, 39.48 minutes and non-concoction 28.45 minutes. The conclusion that the IFRS performance of Liun Kendage Hospital, Tahuna using the BSC method with two perspectives shows a pretty good performance. But there still needs to be an improvement in dispensing time, controlling drug supplies and drug information services. Keywords: Pharmacy Installation, Performance, Balanced Scorecard ABSTRAK IFRS (Instalasi Farmasi Rumah Sakit) memiliki peran yang strategis dalam perkembangan serta ekonomi rumah sakit, perihal tersebut sehingga perlu dilakukan pengukuran kinerja dengan metode Balanced Scorecard (BSC). Penelitian dengan BSC untuk mengetahui kinerja IFRS Liun Kendage Tahuna yang ditinjau dari perspektif keuangan dan perspektif proses bisnis internal. Penelitian ini bersifat deskriptif dengan pengambilan data secara retrospektif dan prospektif yang diperoleh melalui observasi, laporan administrasi dan keuangan IFRS dan Rumah Sakit Liun Kendage Tahuna. Hasil penelitian menunjukkan bahwa kinerja pada perspektif keuangan tahun 2018 kontribusi IFRS ke RS 34,34 %, ITOR 3,99 kali, perspektif proses bisnis internal didapatkan dari ketersediaan obat 89%, pelayanan informasi obat belum memenuhi standar Kepmenkes 2016, dispensing time untuk racikan 39,48 menit dan non racikan 28,45 menit. Kesimpulan yang didapat bahwa kinerja IFRS Liun Kendage Tahuna yang menggunakan metode BSC dengan dua perspektif  menunjukkan kinerja yang cukup baik. Tetapi masih perlu adanya perbaikan dalam dispensing time, pengendalian persediaan obat dan pelayanan informasi obat.Kata Kunci: Instalasi Farmasi, Kinerja, Balanced Scorecard.

scholarly journals PENGUKURAN KINERJA INSTALASI FARMASI RUMAH SAKIT ADVENT MANADO DENGAN METODE BALANCED SCORECARD PADA PERSPEKTIF KEUANGAN DAN PERSPEKTIF PROSES BISNIS INTERNAL

PHARMACON ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 512
Author(s):  
Jeril Riski Malara ◽  
Gayatri Citraningtyas ◽  
Olvie S. Datu
Keyword(s):  
Performance Measurement ◽  
Business Process ◽  
Balanced Scorecard ◽  
Drug Information ◽  
Information Services ◽  
Drug Information Services ◽  
Financial Perspective ◽  
Process Perspective ◽  
Turn Over ◽  
Internal Business Process

ABSTRACTHospital Pharmacy Installation (HPI) was a medical support service that was required to provide quality pharmaceutical services to the public, so it requires performance measurement. The purpose of this study was to determined the performance of HPI Advent Manado using the Balanced Scorecard (BSC) method through a financial perspective and an internal business process perspective. This research was a non-experimental, descriptive type of research with retrospective and prospective data collection in the form of primary data and secondary data. The results showed the performance of HPI Advent Manado from a financial perspective in 2019 obtained an Inventory Turn Over Ratio (ITOR) value of 5.53 times and a Gross Profit Margin (GPM) of 22.24%. Internal business process perspective with dispensing time for non-concocted prescriptions 14.47 minutes and concocted prescriptions 28.19 minutes, drug availability 93.30% and drug information services stilled not meeting the standards of Permenkes No.72 of 2016. From the research results it can be concluded that the performance of HPI Advent Manado using the BSC method shows a fairly good performance from a financial perspective, although there was still needed for improvement in the ITOR value, and the internal business process perspective has shown good performance and there was still needed for improvements in drug information services. Keywords: Performance measurement, Pharmaceutical installation hospital, Balanced scorecard, Financial perspectives, Internal Business perspectives  ABSTRAKInstalasi Farmasi Rumah Sakit (IFRS) merupakan pelayanan penunjang medis yang dituntut memberikan pelayanan kefarmasian yang berkualitas kepada masyarakat, sehingga memerlukan pengukuran kinerja. Tujuan penelitian ini untuk mengetahui kinerja IFRS Advent Manado dengan metode Balanced Scorecard (BSC) melalui perspektif keuangan dan perspektif proses bisnis internal. Penelitian merupakan jenis penelitian non eksperimental bersifat deskriptif dengan pengumpulan data secara retrospektif dan prospektif berupa data primer dan data sekunder. Hasil penelitian menunjukkan kinerja IFRS Advent Manado pada perspektif keuangan tahun 2019 memperoleh nilai  Inventory Turn Over Ratio (ITOR) sebesar 5,53 kali dan Gross Profit Margin (GPM) sebesar 22,24%. Perspektif proses bisnis internal dengan dispensing time untuk  resep non racikan 14,47 menit dan resep racikan 28,19 menit, ketersediaan obat 93,30% dan pelayanan informasi obat masih belum memenuhi standar Permenkes No.72 tahun 2016. Dari hasil penelitian dapat disimpulkan bahwa kinerja IFRS Advent Manado dengan metode BSC menunjukkan kinerja yang cukup baik dari perspektif keuangan, walaupun masih perlu upaya perbaikan pada nilai ITOR, dan perspektif proses bisnis internal sudah menunjukkan kinerja baik dan masih perlu adanya perbaikan pada pelayanan informasi obat.Kata kunci: Pengukuran Kinerja, IFRS, Balanced Scorecard, perspektif keuangan, perspektif proses bisnis internal

scholarly journals Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Richardson Harjanto Nurdin
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Year 2013

This research aims to find out how the company performance of PT. YYY can be measured and evaluated by using the balanced scorecard method. The research using the balanced scorecard method aims to evaluate four important perspectives at PT. YYY which includes financial perspective, internal business process perspective, customer perspective, and growth and learning perspective in the period of the year 2013 to 2017.

scholarly journals Penilaian Kinerja Bank Mega Syariah Dengan Metode Balanced Scorecard Periode 2015-2019

2021 ◽  
Vol 1 (1) ◽  
pp. 66-81
Author(s):  
Wahyuni Aminatun ◽  
Parno Parno ◽  
Angrum Pratiwi
Keyword(s):  
Performance Assessment ◽  
Business Process ◽  
Balanced Scorecard ◽  
Financial Services ◽  
Annual Reports ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

The purpose of this study was to determine the performance assessment of Bank Mega Syariah with the Balanced Scorecard method. There are four aspects of assessment in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive quantitative. The type of data is secondary, sourced from the Financial Statements and Annual Reports that have been published by Bank Mega Syariah. The data collection technique uses the documentation method from the official website of the Financial Services Authority, and the official website of Bank Mega Syariah. Data analysis technique is to calculate the score of each perspective, based on predetermined criteria. The results obtained from the analysis of the performance assessment of Bank Mega Syariah using the Balanced Scorecard method for the 2015-2019 period, for a financial perspective the NPF ratio shows a healthy predicate, the FDR ratio with a fairly healthy predicate, and an ROA ratio with a healthy predicate. healthy predicate, ROE ratio with fairly healthy predicate, BOPO ratio with very healthy predicate, and CAR ratio with very healthy predicate. For the customer perspective, it shows a decrease in Market Share and shows an increase in Customer Profitability. For the internal business process perspective, it shows an increase in Process Innovation and an increase in After Sales Service. For the learning and growth perspective, it shows a decrease in employee retention and shows an increase in employee productivity.Tujuan penelitian ini adalah mengetahui penilaian kinerja Bank Mega Syariah dengan metode Balanced Scorecard. Terdapat empat aspek penilaian dalam balanced scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Jenis data yaitu sekunder, yang bersumber dari Laporan Keuangan dan Laporan Tahunan yang telah dipublikasi oleh Bank Mega Syariah. Teknik pengumpulan data menggunakan metode dokumentasi dari website resmi Otoritas Jasa Keuangan, dan website resmi Bank Mega Syariah. Teknik analisis data yaitu dengan menghitung skor masing-masing perspektif, berdasarkan kriteria yang telah ditetapkan. Hasil yang diperoleh dari kajian analisis penilaian kinerja Bank Mega Syariah dengan menggunakan metode Balanced Scorecard periode 2015-2019, untuk perspektif keuangan pada rasio NPF menunjukkan predikat sehat, rasio FDR dengan predikat cukup sehat, rasio ROA dengan predikat sehat. predikat sehat, rasio ROE dengan predikat cukup sehat, rasio BOPO dengan predikat sangat sehat, dan rasio CAR dengan predikat sangat sehat. Untuk perspektif pelanggan menunjukkan penurunan Pangsa Pasar dan menunjukkan peningkatan Profitabilitas Pelanggan. Untuk perspektif proses bisnis internal menunjukkan peningkatan dalam Inovasi Proses dan peningkatan Layanan Purna Jual. Untuk perspektif pembelajaran dan pertumbuhan menunjukkan penurunan Retensi Karyawan dan menunjukkan peningkatan Produktivitas Karyawan.

scholarly journals Analysis of Company Performance Measurement using the Balanced Scorecard Method

2020 ◽  
Vol 3 (1) ◽  
pp. 82
Author(s):  
Arif Setiawan ◽  
Andry Arifian Rachman
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Water Company ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Regional Water

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017

scholarly journals IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Brenda M L Kawatu ◽  
Nadiya R Tamaka ◽  
Lady D Latjandu
Keyword(s):  
Performance Assessment ◽  
Performance Appraisal ◽  
Business Process ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
A Company

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

scholarly journals Lembaga Keuangan Mikro Adat Sebagai Penggerak Perekonomian Desa Lambing

2020 ◽  
Vol 2 (2) ◽  
pp. 55-68
Author(s):  
Putu Krisna Adwitya Sanjaya ◽  
Made Heny Urmila Dewi
Keyword(s):  
Rural Communities ◽  
Business Process ◽  
Balanced Scorecard ◽  
Microfinance Institutions ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Quantitative Descriptive ◽  
Internal Business Process

This study aims to analyze the performance of Lambing Badung Regency customary microfinance institutions which are assessed from four perspectives, namely: (1) financial perspective, (2) customer perspective, (3) internal business process perspective, and (4) learning and growth perspective. This study is a type of quantitative descriptive study that explains the performance of customary microfinance institutions in 2017 - 2019. Data are collected using questionnaires, documentation, and interviews which are then analyzed using the balanced scorecard approach. This study found the fact that the performance of Lambing indigenous microfinance institutions based on four perspectives: (1) the overall finance is in the healthy category, (2) the overall customer is in a good category, (3) the internal business process is classified as efficient, and (4) learning and growth as a whole are in a good category. By having a good performance, this institution is expected to be more developed and of course, with the development of customary microfinance institutions, the economy in the area will also be increasingly stretched which can become a pillar driving the economy so that there is an acceleration of the welfare of rural communities.

scholarly journals PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto)

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Lailatul Fajriah ◽  
M. Taufiq Hidayat
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
Satisfaction Index ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations

scholarly journals Analisis Kinerja Pegawai melalui Pendekatan Balanced Scorecard pada Kantor Sekretariat Daerah Kota Depok

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Astri Susana Maharani ◽  
Ignatius Jeffrey ◽  
Augustina Kurniasih
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Standard Operating Procedure ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Standard Operating ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

This study aims to analyze the performance of employees through the Balanced Scorecard ap­proach consisting of four perspectives: financial, customer, internal business processes, and learning and descriptive growth perspective. The method used is literature search on a budget document called Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) or Government Perfor­mance Accountability Report, of Regional Secretariat office Depok in 2012-2013. The budget document was prepared in April 2014 for the financial perspective, while the other three per­spectives were made through questionnaires completed by 30 respondents from the work part­ners of Regional Secretariat Office of Depok City. While the questionnaires for internal business process perspective, and learning and growth perspective were filled out by 129 respondents from the employee of Regional Secretariat Office of Depok City. These questionnaires were prepared within the period of March-September 2014. Likert scale was used for variable mea­surement where a score of 1 was the lowest value and the highest value was a score of 5. Hy­pothesis testing was done by assessing the results of the answers on the understanding of work partners and employees, by understanding the value of the percentage. The result showed that the performance of the financial perspective was very good, and the performance of employees through customer perspective indicated employees produce services in accordance with their duties and functions was also very good, which was showed by as much as 85.65% of respon­dents agreed. Moreover, the internal business process perspective showed employee produces services in accordance with the Standard Operating Procedure (SOP) as well as the result of learning and growth perspective were very good, with the results of as much as 89.14% and 91.59% of respondents agreed, respectively. These perspectives, hopefully will generate Bal­anced Scorecard framework that in turn, will provide inputs for the development of Human Resources (HR) at the office of the Regional Secretariat Depok.

scholarly journals Analisis Pengukuran Kinerja Menggunakan Metode Balanced Scorecard pada PT.Bahtera Utama

2015 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Erwin Erwin ◽  
Hartiwi Prabowo
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Product Distribution ◽  
Employee Productivity ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

This research was conducted in PT.Bahtera Utama by measuring performance using the Balanced Scorecard as measured through four perspectives, that is financial perspective, the customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to measure the performance with balanced scorecard, analyze and recommend the results to the company. The research method used is a case study and survei methods with descriptive research. The results of this study indicate that the performance of the financial perspective quite good includes the profits, revenue, productivity, and the short term liabilities have not been able to be achieved as expectations. For Customer perspective, the performance of the companies is very good where customer satisfaction and loyalty must be maintained, for the continuation of the order. For Internal Business Process perspective, the company's performance in terms of both innovation and quality of products are very good, but in the time of processing product distribution is average and company has been able to fix it with the strategic objectives effectively and efficiently. For learning and growth perspective, the performance is good at all points but in the employee productivity and commitment, the targets have not been able to be achieved and the application of the information technology is very good. Overall assessment of performance on the PT.Bahtera Utama is good with the score of 4.29.

Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

2016 ◽  
Vol 3 (1) ◽  
pp. 11-22
Author(s):  
Dina Fitrianingrum ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Customer Satisfaction ◽  
Organizational Development ◽  
Business Process ◽  
Balanced Scorecard ◽  
Research Use ◽  
Financial Perspective ◽  
Employees Satisfaction ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.

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