Penerapan Balanced Scorecard Sebagai Alat Ukur Penilaian Kinerja pada RSUD L.M Baharuddin M.Kes

This study aims to assess the implementation of performance that is useful for communicating strategies and as a basis for strategic planning using the Balanced Scorecard as a performance measurement tool at RSUD LM Baharuddin. The sampling technique in this research uses simple random sampling, with data collection methods including questionnaires and documentation. The analysis method used in this research is descriptive research with a quantitative approach. The results of this study show that the performance of RSUD LM Baharuddin, based on: (1) the financial perspective, viewed from the net profit margin and return on investment, is categorized as less favorable, the economic ratio is categorized as economical, the efficiency ratio is categorized as efficient, and the effectiveness ratio is categorized as effective; (2) the customer perspective, viewed from customer retention, customer acquisition, and market share, is in the good category; (3) the business process perspective, measured based on the Ministry of Health Regulation No. 1171 of 2011, BTO, GDR, and NDR are categorized as good, while BOR, TOI, and ALOS are categorized as less favorable; and (4) the growth and learning perspective, viewed from employee satisfaction and employee productivity, is in the good category. Therefore, the overall performance of RSUD LM Baharuddin is considered quite good when measured using the balanced scorecard.