EVALUASI PENGUKURAN KINERJA KEUANGAN DAN NON KEUANGAN PADA RUMAH SAKIT ISLAM SITI KHADIJAH PALEMBANG

Performance measurement is required each company to identify improvement strategies of each period of work, ensuring success rate management, as well as for the compiler reward system. Hospitals also need a management system, not only from the clinical medical efforts but also can be increased from the managerial efforts. Four perspectives in the Balanced Scorecard can help describe the measurement of financial performance and also non-financial firms effectively and comprehensively. The purpose of this study is to determine how the evaluation results of performance measurement Siti Khadijah Islamic Hospital Palembang using the Balanced Scorecard. Performance measurement that is applied at Siti Khadijah Islamic Hospital Palembang using conventional methods, which measure performance only from a financial perspective alone. Methods of data collection was done by a case study at the Siti Khadijah Islamic Hospital Palembang collect data about what happens in the corporate and library research to obtain the theoretical basis of analyzing the case. Methods of data analysis was done descriptively and qualitatively, is to do the evaluation by comparing the performance measurement system that is applied at Siti Khadijah Islamic Hospital Palembang with performance measurement which, according to the authors in accordance with the concept of Balanced Scorecard for the years 2008 and 2009. Based on the results of data analysis and discussion, the Siti Khadijah Islamic Hospital Palembang relevant if applying the Balanced Scorecard system as a performance measurement system. Results showed that during the years 2008-2009 financial and non financial performance of Islamic Hospital Siti Khadijah Palembang was increased. This can be seen from the increase in profits, revenue, achieving revenue targets, indicators (BOR, BTO, LOS, TOI, GDR and NDR) is ideal, the welfare of employees and increased patient satisfaction