ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PERUSAHAAN SEKTOR KESEHATAN DI BURSA EFEK INDONESIA (BEI)

Penulis

  • Dita Putri Puspita Universitas Pertiwi
  • Dyah Shinta Kusumaningtyas Universitas Pertiwi
  • Ade Irawan Universitas Pertiwi

DOI:

https://doi.org/10.55171/apjms.v12i2.1417

Abstrak

This study aims to analyze the financial performance of the healthcare sector listed on the Indonesia Stock Exchange (IDX) including PT Medikaloka Hermina Tbk (HEAL), PT Siloam International Hospitals Tbk (SILO), PT Mitra Keluarga Karyasehat Tbk (MIKA), PT Sejahtera Anugrahjaya Tbk (SRAJ), PT Famon Awal Bros Sedaya Tbk (PRAY), PT Sarana Meditama Metropolitan Tbk (SAME), PT Metro Healthcare Indonesia Tbk (CARE) using the Balanced Scorecard method. measured using indicators from each perspective, such as the financial perspective is measured by the ROA, ROE, and Net Profit Margin (NPM) indicators. The Customer Perspective is measured by cash receipts from customers. The Internal Business Process Perspective is measured using the company's Operating Profit. Finally, the Growth and Learning Perspective is measured using Income/Employee. This study uses a Descriptive quantitative method and the data used in this study is secondary data from the annual financial reports of each company for the period 2021-2024. The results of this study indicate that the assessment of hospital management performance in the financial perspective is measured using the Net Profit Margin (NPM), ROE and ROA ratios, overall the scorecard assessment has decreased so that it is categorized as poor performance. From the customer perspective, the company's overall cash is considered very good. In the internal business process perspective, it has also been assessed as good. And in the growth and learning perspective, growth and learning as a whole are considered less good.

Referensi

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Unduhan

Diterbitkan

2025-08-26

Terbitan

Vol 12 No 2 (2025)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2025 Dita Putri Puspita, Dyah Shinta Kusumaningtyas, Ade Irawan

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  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).