The Impact of Pandemic Covid-19 on the Performance of Regional Public Hospital Based Approach to Balanced Scorecard in RSUD "X"

Fannidya Hamdani Zeho, Endah Setyowati, Romy Hermawan


The study aims to analyze and identify the impact of the Covid-19 pandemic on the performance of the Regional Public Hospital "X" based on a balanced scorecard. The author analyzes performance using a balanced scorecard measuring instrument. Where the balanced scorecard has four perspectives, namely the perspective of finance, customers, internal business processes, and learning and growth. These perspectives can measure performance comprehensively. The type of research used is descriptive with a qualitative approach. The results show that hospital performance is measured by the perspective on the balanced scorecard, there is a significant impact of the Covid-19 pandemic on performance seen from four perspectives. From a financial perspective it is affected by a decrease in income and the large amount of expenditure. The customer perspective shows a decrease in the number of patients caused by restrictions on admission. The internal perspective of the business process has operational constraints. Meanwhile, the learn and growth perspective experiences an impact due to the high stress experienced by employees.


Performance; Balanced Scorecard; Hospitals; Covid-19


. Ahyaruddin, M., R. Akbar. 2016. The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of Indonesian Economy and Businees. 31 (1) 1–22.

. Ruslan, E. 2016. Pengukuran Kinerja dengan Menerapkan Konsep Balanced Scorecard dan Six Sigma (Studi Kasus pada Rumah Sakit di Sidoarjo). Tesis. Universitas Airlangga, Surabaya.

. Wong, J. C., College H. W. 2006. Coorporate Performance Efficiency Investigated by Data Envelopment Analysis and Balanced Scorecard. The Journal of American Academy of Business. 9 (2).

. Nigrahayu, E. R. 2015. Penerapan Metode Balanced Scorecard Sebagai Tolak Ukur Pengukuran Kinerja Perusahaan. Jurnal Ilmu & Riset Akuntansi. 4 (10) 1-16.

. Kaplan, R.S., Norton, D.P. 2001. The Strategy-focused Organization. Harvard Business School Press. Boston. MA.

. Quesando P, Beatriz A G., Lucia L R. 2017. Advantages and contributions in the balanced scorecard implementation. OmniaScience IC. 14(1): 186-201.

. Lueg, Rainer., Pernille Julner. 2014. How are strategy maps linked to strategic and organizational change? A review of the empirical literature on the balanced scorecard. Journal of Corporate Ownership and Control. 11(4):439-446.

. Guetterman, T. C., Fetters, M. D. & Creswell, J. W. 2015. Integrating Quantitative and Qualitative Results in Health Science Mixed Methods Research Through Joint Displays. Annals of Family Medicine. 13 (6): 554- 561.

. Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta. Bandung.

. Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitataif dan Kombinasi (Mixed Methods). Alfabeta. Bandung.

. Prastowo, Andi. 2011. Metode Penelitian Kualitatif dalam Perspektif Rancangan. Penelitian. Ar-Ruzz Media. Jogjakarta.

. Creswell, J. W., & Creswell, J. D. 2018. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. In Research Defign: Qualitative, Quantitative, and Mixed Methods Approaches (Fifth Edit). SAGE Publications. USA.

. Alhojailan, Mohammed Ibrahim. 2012. Thematic Analysis: A Critical Review of Its Process and Evaluation. West East Journal of Social. 1(1).

. Mahmudi. 2007. Manajemen Kinerja Sektor Publik. UPP STIM YKPN. Yogyakarta.

. Mardiasmo. 2018. Akuntansi Sektor Publik. Andi. Yogyakarta.

. Mahsun, Mohamad.2006. Pengukuran Kinerja Sektor Publik. BPFE. Yogyakarta.

. Valderamma. 2009. Relating the Perpectives of the Balanced Scorecard R&D by Means of DEA”. European Journal of Operational Research. 196: 1177-1189.

. Kadarova, J. J. R. T., Michaela, K & Gabriel K. 2015. The Proposal of an Innovative Integrated BSC-DEA Model. Procedia Economics and Finance. 23 (2015) 1503-1508.

. Kaplan, R.S. and Norton, D.P. 1996. Using the Balanced Scorecard as a strategic management system. Harvard Business Review. Vol. 74 No. 1, pp. 75-85.


  • There are currently no refbacks.