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