The Possibility Of Implementing The Balanced Scorecard As Performance Measurement In Hospital (Study Case In Public Hospital Of Dr. Kanujoso Djatiwibowo Balikpapan)
Abstract
Yuliarti (2008). The Possibility of Implementing the Balanced Scorecard as
Performance Measurement in Hospital (Study Case in Public Hospital of Dr
Kanujoso Djatiwibowo Balikpapan). International Accounting of
Department Accounting. Faculty of Economics. Universitas Islam Indonesia.
Yogyakarta
The purpose of this study is to know about the implementation of balanced
scorecard in Public Hospital of Dr. Kanujoso Djatiwibowo. The research that is
located in Balikpapan East Kalimantan shows different result than other studies.
The research periods is from 2003 to 2004. The data used in this research are from
Public Hospital of Dr. Kanujoso Djatiwibowo Balikpapan. The writer uses four
perspective of balanced scorecard to examine the data. It has been proved that
public Hospital of Dr. Kanujoso Djatiwibowo actually could fully implement
Balanced Scorecard but because the hospital is restricted by government rules and
policy, the implementation can not be fully implemented.
Keyword: Financial perspective, customer perspective, internal business
perspective, learning and growth perspective, liquidity ratio, profitability ratio,
solvability ratio
Collections
- Akuntansi [4403]