PERFORMANCE MEASUREMENT OF DEPARTMENT OF HEALTH, WEST ACEH DISTRICT USING BALANCED SCORECARD ANALYSIS

Syafrina; Fazli Syam BZ

doi:10.36690/2674-5208-2020-3-4

Authors

Syafrina Syiah Kuala University
Fazli Syam BZ Syiah Kuala University https://orcid.org/0000-0002-8687-2891

DOI:

https://doi.org/10.36690/2674-5208-2020-3-4

Keywords:

Balanced Scorecard, Performance, Health Services, Health Office, Balanced Scorecard Perspective

Abstract

This study aims to analyze the performance rating of the West Aceh District Health Office through 4 perspectives using the Balanced Scorecard approach as a measuring tool. The study approach is quantitative approach. The data analysis method used in this study is to calculate the ratio from the four perspectives of the balance scorecard to measure performance. The results of the study show that the performance of the financial perspective during 2016, 2017 and 2018 is not good. The service perspective shows a good performance value for 3 consecutive years. In 2016 and 2018 for internal bussines processes perspective internally shows the results of the performance was good, but for 2017 the results showed a quite good performance. Meanwhile, the human resource perspective shows that only in 2017 the West Aceh District Health Office performed well, but in 2016 and 2018 the results of the study showed that the performance was quite good. Overall the accumulated value of performance measurement balanced scorecard of DHO Aceh Barat showed healthy performance for 2 years (showing 2,8 points in 2016 and 2,9 points in 2017 with healthy performance category standard values ≥ 2,8 points) but for 2018 the results show less healthy performance (showing 2.7 points).

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Author Biographies

Syafrina, Syiah Kuala University

Magister Accounting Faculty of Economics and Business Syiah Kuala University, Banda Aceh, Aceh, Indonesia, email: syafrina81@mhs.unsyiah.ac.id

Fazli Syam BZ, Syiah Kuala University

Faculty of Economics and Business Syiah Kuala University, Banda Aceh, Aceh, Indonesia, email: fazlisyambz@gmail.com, ORCID: https://orcid.org/0000-0002-8687-2891

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