Analisis Implementasi Program Strategis melalui Pendekatan Balanced Scorecard dalam Upaya Mencapai Tujuan Institusi

Studi Kasus pada RSUD Kota Bandung

Abstract

Regional government-owned hospitals are required to provide high-quality, efficient, patient-oriented healthcare services that are financially sustainable. This study aims to analyze the implementation of strategic programs at Bandung City Regional General Hospital using the Balanced Scorecard approach, evaluate performance across four perspectives, and identify internal and external factors affecting institutional goal achievement. This study employs a qualitative descriptive approach with a case study design. Eleven informants were selected using purposive sampling. Data were collected through interviews, observations, and document reviews, then analyzed through data condensation, triangulation, Balanced Scorecard mapping, and SWOT analysis using the Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS). The results indicate uneven performance across the four perspectives. The financial perspective recorded a Cost Recovery Ratio (CRR) of 106%, BLUD revenue at 95.95% of the target, and a profit margin of 6%. The customer perspective showed a community satisfaction index of 87.87, customer retention of 91.64%, and a complaint-handling rate of 100%. In the internal business process perspective, outpatient waiting time reached 55 minutes, while medical equipment adequacy was only 66.41%. The learning and growth perspective recorded 28 hospital management information system (SIMRS) modules, staffing adequacy of 87.04%, and training participation of 84.18%. The IFAS and EFAS scores were 2.481 and 2.734, respectively. The study concludes that the Balanced Scorecard supports strategic evaluation, but its effectiveness requires integrated planning, budgeting, program implementation, performance evaluation, resource strengthening, revenue improvement, and information system integration.