PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR UNTUK PENILAIAN KINERJA BADAN USAHA BERBENTUK RUMAH SAKIT (Studi Kasus Pada RSUD Praya)

Performance measurement is one very important factor for a company. Hospital is a form of health care services management organization as a whole apart from that individual hospitals is also a non-profit organization that gives more priority to public health services. Looking at the phenomenon mentioned above, it is necessary to the performance appraisal using the Balanced Scorecard is more comprehensive, accurate, scalable because in assessing the performance of an organization is not only judged from the financial aspect, but also assessed from non-financial aspects. Results analysis of the Balanced Scorecard to find out the performance of non-financial aspects of hospitals in terms of increased revenue and ROI. This is supported by the analysis of non-financial performance of the better that may affect the financial performance of hospitals. Thus these four perspectives has the causal relationship that can improve hospital performance