RESTU SASDLI, 1111031095 (2015) ANALISIS KINERJA BADAN LAYANAN UMUM DAERAH (BLUD) UNIT PELAKSANA TEKNIS (UPT) DENGAN PENDEKATAN BALANCED SCORECARD (Studi Kasus pada BLUD UPT Puskesmas Rawat Inap di kota Bandar Lampung). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK Penelitian ini membahas mengenai pengukuran kinerja organisasi menggunakan metode Balanced Scorecard sebagai sebuah metode yang mampu diaplikasikan ke dalam organisasi sektor publik. Selama ini pengukuran kinerja sektor publik masih bersifat internal dan lebih berfokus pada tujuan jangka pendek (keuangan). Penelitian ini bertujuan untuk mengetahui bagaimana kinerja puskesmas apabila menggunakan Balanced Scorecard yang meliputi perspektif pelanggan, perspektif keuangan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran. Objek dalam penelitian ini adalah Unit Pelaksana Teknis (UPT) puskesmas rawat inap di Bandar Lampung yang ditetapkan sebagai Badan Layanan Umum Daerah (BLUD). Jenis penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Hasil penelitian dengan menggunakan Balanced Scorecard menunjukkan bahwa terdapat beberapa variasi pencapaian hasil. Perspektif keuangan masih dianggap kurang , sedangkan untuk 3 perspektif lainnya dianggap sudah baik. Sehingga dapat ditarik kesimpulan bahwa kinerja BLUD UPT Puskesmas Rawat Inap di Bandar Lampung termasuk dalam kriteria cukup baik, dengan beberapa saran dan perbaikan yang perlu dilakukan. Kata Kunci : Kinerja, Balanced Scorecard, Puskesmas, Badan Layanan Umum Daerah, Unit Pelaksana Teknis, Sektor Publik. ABSTRACT This research aims to measure the performance of organization by using Balanced Scorecard as a method that can be applied in a public sector organization. Nowadays, performance measurement in public sector was still focusing on internal business and short term goals (financial). The aim of this research was to know how the performance of primary health center when using Balanced Scorecard, which includes the customer perspective, financial perspective, internal business process perspective and learning and growth perspective. The object in this research is Technical Implementing Unit (UPT) Inpatient primary health centers in Bandar Lampung defined as “Public Service Board (BLUD)”. The type of research used is quantitative descriptive research. The results of research using the Balanced Scorecard showed that there were some variations in results. Financial perspective is still considered to be less, while three other perspectives are good. It can be concluded that the performance of the BLUD UPT inpatient primary health centers in Bandar Lampung resulted in the moderate criteria, with some suggestions and improvements that need to be done. Keywords: Performance, Balanced Scorecard, Primary Health Center, Public Service Board, Technical Implementing Unit, Public Sector.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 3843653 . Digilib |
| Date Deposited: | 23 Dec 2015 04:06 |
| Last Modified: | 23 Dec 2015 04:06 |
| URI: | http://digilib.unila.ac.id/id/eprint/16113 |
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