Penilaian Kinerja Rumah Sakit Metode Balanced Scorecard – Implementasinya Pada Dekade Ketiga : Scoping Review
-
DOI:
https://doi.org/10.25311/keskom.Vol8.Iss3.1305Kata Kunci:
Balanced Scorecard, Rumah sakitah Sakit, kinerjaAbstrak
Abstrak : Balanced score card (BSC) sudah jauh memasuki decade ketiga digunakan sebagai alat pengukuran kinerja organisasi kesehatan termasuk rumah sakit. BSC mengukur kinerja dari sisi finansial, pelanggan, pertumbuhan dan pembelajaran serta proses bisnis internal. Tujuan penelitian ini untuk melihat perkembangan implementasi BSC di rumah sakit di seluruh dunia pada dekade ketiga dan menarik manfaatnya untuk diterapkan di Indonesia
Metode: Ada 400 srtikel diperoleh dan 23 artikel fulltext memenuhi kriteri. Sepuluh artikel yang akhirnya memenuhi syarat. Metode penelitian adalah scoping review. Pencarian dilakukan melalui data base EMBASE, EBSCo-Host MEDLINE dan PuBMed dengan kata kunci Hospital Performance, hospital performance measurement dan Balanced Scorecard.
Hasil: Penelitian ini menemukan bahwa penilaian kinerja dengan pendekatan BSC di rumah sakit cukup berkembang , tidak hanya menggunakan BSC sebagai alat penilaian kinerja saja tapi juga menggunakannya sebagai mapping strategy namun hanya 1 artikel yang menunjukkan implementasi generasi ke 3 BSC. Scoping review ini, menunjukkan masih ada rumah sakit yang menggunakan BSC untuk tujuan tersebut.
Kesimpulan: BSC telah diimplementasikan dengan sangat berkembang di rumah sakit pada dekade ketiga. Masih ada rumah sakit yang menggunakannya sebagai alat monitoring dengan keempat perspektifnya namun kebanyakan telah menggunakannya BSC sebagai alat mapping strategy rumah sakit untuk mencapai visi dan misi
Unduhan
Referensi
Bohm V, Lacaille D, Spencer N, Barber CEH. Scoping review of balanced scorecards for use in healthcare settings: development and implementation. BMJ open Qual [Internet]. 2021;10(3):2021. https://www.embase.com/search/results?subaction=viewrecord&id=L635576472&from=export
Niven PR. Balanced Scorecard Evolution-A Dynamic Approach to Strategy Execution. New Jersey: John Wiley & Sons, Inc., Hoboken; 2014.
Perkins M, Grey A, Remmers H. What do we really mean by “Balanced Scorecard”? Int J Product Perform Manag [Internet]. 2014;63(2):148–69. Available from: https://www.proquest.com/scholarly-journals/what-do-we-really-mean-balanced-scorecard/docview/2115750050/se-2?accountid=17242
Abdel-Kader M, Moufty S, Laitinen EK. Balanced Scorecard Development: A Review of Literature and Directions for Future Research. Rev Manag Account Res. 2011;214–39.
Kaplan RS, Norton DP. The balanced scorecard--measures that drive performance. Harv Bus Rev. 1992;70(1):71–9.
Kaplan, R.S., and Norton D. Putting the balanced scorecard to work, The Economic Impact of Knowledge. 1993. 315–324 p.
Akbarzadeh F. The Balanced Scorecard ( BSC ) Method : From Theory to Practice. Oman Chapter Arab J Bus Manag Rev. 2012;2(5):88–98.
Elisabeth DM. Tinjauan Pustaka Balanced Scorecard, Keunggulan Dan Kelemahan Penerapan Balanced Scorecard. Methosika J Akunt dan Keuang Methodist. 2018 Apr 5;1(2):96–107.
Alipour F, Jamshidizadeh S, Bastani P, Mehralian G. The balanced scorecard as a strategic management tool in hospital pharmacies: an experimental study. J Health Organ Manag [Internet]. 2022 May 31;ahead-of-p(ahead-of-print).: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=35638915&site=ehost-live
Zanini MT. The Balanced Scorecard: Evolution to long-term performance [Internet]. ProQuest Dissertations and Theses. [Ann Arbor]: University of Nevada, Reno; 2003. Available from: https://www.proquest.com/dissertations-theses/balanced-scorecard-evolution-long-term/docview/250289626/se-2?accountid=17242
Kaplan, Robert S; Norton DP. Translating Strategy into Action The Balance Score card [Internet]. 1996. 1–401 p.: http://publications.lib.chalmers.se/records/fulltext/245180/245180.pdf%0Ahttps://hdl.handle.net/20.500.12380/245180%0Ahttp://dx.doi.org/10.1016/j.jsames.2011.03.003%0Ahttps://doi.org/10.1016/j.gr.2017.08.001%0Ahttp://dx.doi.org/10.1016/j.precamres.2014.12
Amer F, Hammoud S, Khatatbeh H, Lohner S, Boncz I, Endrei D. The deployment of balanced scorecard in health care organizations: is it beneficial? A systematic review. BMC Health Serv Res [Internet]. 2022 Jan 10;22(1):65.: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=35144610&site=ehost-live
Kaplan.R.S, & Norton DP. “Strategic Maps”, Strategic Finance. Harv Bus Rev. 2004;85(9):27–35.
Kaplan.R.S, & Norton DP. How to implement a new strategy without disruping your organization. Harv Bus Rev. 2006;84(3):100.
Apa Fungsi Balanced Scorecard dari Generasi Pertama Sampai Keempat? [Internet]. [cited 2022 Jun 7]. Available from: https://www.optimum-payroll.com/balanced-scorecard/
Waskito HH, Agustina L. Penerapan Balance Scorecard Sebagai Tolok Ukur Kinerja Pada Rsud Kota Semarang. Account Anal J. 2015;4(1):1–13.
Parmita R. Analisis Pengukuran Kinerja Rumah Sakit dengan Pendekatan balanced Scorecard pada Rumah Sakit Daerah Madani Palu. Katalogis. 2001;3(5):143–53.
Suwandewi KS, Zukhri A, Dunia IK, Ekonomi JP, Ekonomi F. Analisis Balanced Scorecard Sebagai Media Penilaian Kinerja Pada Rumah Sakit Umum Shanti Graha Tahun 2012. 2012;
Page MJ, McKenzie JE, Bossuyt PM, Boutron I, Hoffmann TC, Mulrow CD, et al. The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ. 2021;372.
Behrouzi F, Ma’aram A. Identification and ranking of specific balanced scorecard performance measures for hospitals: A case study of private hospitals in the Klang Identification and ranking of specific balanced scorecard performance measures for hospitals: A case study of priv. Int J Health Plann Manage [Internet]. 2019;34(4):1364–76. Available from: https://www.embase.com/search/results?subaction=viewrecord&id=L627575146&from=export
Raeisi AR, Yarmohammadian MH, Bakhsh RM, Gangi H. Performance evaluation of Al-Zahra academic medical center based on Iran balanced scorecard model. J Educ Health Promot. 2012;1:1.
Gao T, Gurd B. Meeting the challenge in performance management: the diffusion and implementation of the balanced scorecard in Chinese hospitals. Health Policy Plan [Internet]. 2015;30(2):234–41. https://www.embase.com/search/results?subaction=viewrecord&id=L615284045&from=export
Gao H, Chen H, Feng J, Qin X, Wang X, Liang S, et al. Balanced scorecard-based performance evaluation of Chinese county hospitals in underdeveloped areas. J Int Med Res [Internet]. 2018 May;46(5):1947–62. Available from: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=29562812&site=ehost-live
Koumpouros Y. Balanced scorecard: Application in the General Panarcadian Hospital of Tripolis, Greece. Int J Health Care Qual Assur [Internet]. 2013;26(4):286–307. Available from: https://www.proquest.com/scholarly-journals/balanced-scorecard-application-general/docview/1355273748/se-2?accountid=17242
Chen HF, Hou YH, Chang RE. Application of the balanced scorecard to an academic medical center in Taiwan: The effect of warning systems on improvement of hospital performance. J Chinese Med Assoc. 2012;75(10):530–5.
Catuogno S, Arena C, Saggese S, Sarto F. Balanced performance measurement in research hospitals: the participative case study of a haematology department. BMC Health Serv Res [Internet]. 2017 Aug 3 [cited 2022 Apr 25];17(1):522.: https://www.embase.com/search/results?subaction=viewrecord&id=L621527811&from=export
Oliveira HC, Rodrigues LL, Craig R. Bureaucracy and the balanced scorecard in health care settings. Int J Health Care Qual Assur. 2020;33(3):247–59.
Yang CH, Lee KC. Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model. Eval Program Plann [Internet]. 2020 Jun;80:101780. Available from: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=32044113&site=ehost-live
Bassani G, Leardini C, Campedelli B, Moggi S. The dynamic use of a balanced scorecard in an Italian public hospital. Int J Heal Plann Mgmt. 2022;37:1781–98.
Aujirapongpan S, Meesook K, Theinsathid P, Maneechot C. Performance Evaluation of Community Hospitals in Thailand: An Analysis Based on the Balanced Scorecard Concept. Iran J Public Health [Internet]. 2020 May;49(5):906–13. Available from: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=32953678&site=ehost-live
Rahimi H, Bahmaei J, Shojaei P, Kavosi Z, Khavasi M. Developing a strategy map to improve public hospitals performance with balanced scorecard and dematel approach. Shiraz E Med J [Internet]. 2018;19(7). Available from: https://www.embase.com/search/results?subaction=viewrecord&id=L623399545&from=export
Amer F, Hammoud S, Khatatbeh H, Lohner S, Boncz I, Endrei D. A Systematic Review: The Dimensions utilized in the Performance Evaluation of Healthcare- An Implication during the COVID-19 Pandemic [Internet]. medRxiv. Faculty of Health Sciences, University of Pécs, Pécs, Hungary; 2021. https://www.embase.com/search/results?subaction=viewrecord&id=L2013542743&from=export
Rouis S, Ben Abdelaziz A, Nouira H, Khelil M, Zoghlami C, Ben Abdelaziz A. Development of a Balanced Scorecard for the monitoring of hospital performance in the countries of the Greater Maghreb. Systematic Review. Tunis Med [Internet]. 2018 Oct;96(10–11):774–88.: https://search.ebscohost.com/login.aspx?direct=true&db=mnh&AN=30746671&site=ehost-live
Unduhan
Telah diserahkan
diterima
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2023 Jurnal Kesehatan Komunitas
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright @2017. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium
