Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method

Authors

  • Farid Nugraha Universitas Djuanda, Bogor, Indonesia
  • Andy Lasmana Universitas Djuanda, Bogor, Indonesia
  • Warizal Universitas Djuanda, Bogor, Indonesia
  • Mujtahid Arismiadi Perencana Ahli Madya Rumah Sakit Paru Goenawan, Bogor, Indonesia

DOI:

https://doi.org/10.31538/mjifm.v6i2.1137

Keywords:

Balanced Scorecard, Organizational Performance, Performance Measurement, Hospitals

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.

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Published

2026-10-17

How to Cite

Nugraha, F., Lasmana, A., Warizal, & Arismiadi, M. (2026). Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method. Majapahit Journal of Islamic Finance and Management, 6(2), 5893–5902. https://doi.org/10.31538/mjifm.v6i2.1137

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