ANALISIS PENGUKURAN KINERJA DENGAN METODE BALANCED SCORECARD DI PUSKESMAS BOGOR TIMUR TAHUN 2017-2019

Abstract

The measurement of the performance of the East Bogor Puskesmas that has been used so far is
the measurement of the aspects of financial performance and performance measures based on the standards
set by the government cannot describe the performance of the Puskesmas as a whole. The measurement of
financial performance only assesses the performance for the short term and does not take into account the
invisible assets owned by the Puskesmas while the performance standards set by the government are only
able to describe the performance of the Puskesmas in relation to the services provided by the Puskesmas.
The objectives of this study were (1) To determine the performance of the East Bogor Community Health
Center when assessed by the Balanced Scorecard in the customer perspective. (2) To determine the
performance of the East Bogor Community Health Center when assessed by the Balanced Scorecard from
an internal business perspective. (3) To determine the performance of the East Bogor Community Health
Center when assessed by the Balanced Scorecard in the perspective of growth and learning. (4) To
determine the performance of the East Bogor Community Health Center when assessed by the Balanced
Scorecard from an financial perspective.

This research is a descriptive research with a quantitative approach. The variables used are the
perspectives in the Balanced Scorecard method, namely customer perspective, business process
perspective, learning and growth perspective and financial perspective. The type of data used is secondary
and primary data. Data collection methods are interviews, direct observation (observation) and
questionnaires. The analysis method used is validity test and reliability test. The sampling method was
purposive sampling and total sampling.

The results of this study indicate that from the customer perspective, it shows excellent
performance, the business process perspective is performing quite well, the learning perspective and
performance growth are known to be good, and the financial perspective shows poor performance.
However, as a whole, from the results of the four perspectives analyzed, it shows that the performance of
the Puskesmas Puskesmas Bogor Timur is in the sufficient category. From the results of the factor analysis,
it is known that the customer perspective plays the most dominant role or dominance in the performance of
the East Bogor Community Health Center.