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Faculty of Economic Universitas Negeri Surabaya
Kampus Ketintang
Jl. Ketintang Surabaya 60231
East Java, Indonesia
Email: iceee1st@gmail.com
www.iceee1st.web.id
Telp: (031) 8285362
Fax: (031) 8293416
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
Welcome to
International Conference on Economic Educational and Entrepreneurship (ICEEE)
2016 at Universitas Negeri Surabaya
It is an honor to have you joint this conference, with theme Economic Education and
Entrepreneurship Learning Innovationare, this conference jointly organized by Faculty of
Economic, Universitas Negeri Surabaya with ASPROPENDO, and the 1 st annual conference to
celebrate the 5th anniversary of Asosiasi Profesi Pendidik Ekonomi Indonesia (ASPROPENDO).
The goals of this conference are to give economic educators the opportunity to share ideas and
networks while working together on economic education and entrepreneurship learning innovation for
future exchange internationally. It is anticipated that the exchange of the ideas and research findings
will contribute greatly to future generations and economic education.
On behalf of the Faculty of Economic, Universitas Negeri Surabaya, I would like to express my
gratitude and my sincere appreciation to our co-host institution, the keynote speakers, guest
participants and the organizing committees for their efforts. I would like to thank to all delegations and
participations that come to the part of this conference.
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The 1 st International Conference on Economic Education and Entrepreneurship 2016
Thanks to Allah S.W.T who has been giving us bless and mercies so we can be here together in
healthy condition. Then, let us greet and pray to our beloved prophet Muhammad S.AW who brings us
the path of light and leave the darkness in this life.
We are glad that the idea to hold this International Conference get good responses from UNESA
campus, ASPROPENDO and from Economic Educational both from Indonesia and aboard.
Alhamdulillah, the participation of this conference has reached about 250 participants.
Ladies and gentleman, in this conference, we have keynote speakers who come from Indonesia and
aboard, they are:
Prof. Dr. Ady Soejoto, M,Si (Indonesia)
Prof. Dr. Hitesh Shukla (India)
Prof. Dr. Ruswiati Suryasaputra (Malaysia)
Dr. Maria Elena David Cruz (Phillipine)
Dr. Moro Kadjo Daniel Bitty (Cote d’Ivoire--West Africa)
And guest participants:
Prof. Dr. Vishal Khasgiwala (India)
Prof. Dr. Chetan Lakhlani (India)
The theme of this conference is the ECONOMIC EDUCATION AND ENTREPRENUERSHIP
LEARNING INNOVATION. The purpose of this conference is to share the knowledges from all sides
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
of the world about how to make a better Innovation Learning in Economic Education. We are educator
and we are should give changes in innovation learning in Economic Education.
We thank to:
Universitas Negeri Surabaya
Faculty of Economic of Universitas Negeri Surabaya
ASPROPENDO (Asosiasi Profesi Pendidik Ekonomi Indonesia)
Audience, participant, and proceeding speakers.
And all who support to hold this conference.
Thats all, thanks for your attention, we apologize if there is any mistakes. Enjoy the conference. Hope
this will be useful for all of us.
Wassalamualaikum wr.wb
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
This Mukernas and ICEEE were hold by the cooperation of some university; UNESA Surabaya,
UNS Surakarta, UKSW Salatiga, UNY Yogyakarta, UPI Bandung, East Java ASPROPENDO Board,
and the Central Board ASPROPENDO. Therefore, on behalf of the Central Board ASPROPENDO I
would like to thank for all the sacrifices, especially Faculty of Economics UNESA Surabaya for the
willing to host and manage the ICEEE and Mukernas ASPROPENDO 2016. Thanks to the Dean of
FE UNESA.
More than 40 universities is participated in Mukernas and the International Conference on
Economic Educational and Entrepreneurship 1st 2016 as organizers and participants. I would
like to say thanks for the cooperation. The role of professional associations, including
ASPROPENDO is important, especially for the development of economic education programs,
and the accreditation of educational institutions. Therefore, let s support ASPROPENDO as an
educator profession forum in Indonesia. InsyaAllah with our support ASPROPENDO will be
developed accordance to the demands of the development of education in Indonesia.
I would like to express my gratitude to Prof. Dr. Warsono, M.Hum as Rector UNESA Surabaya
who have allowed and facilitated the International Conference on Economic Educational and
Entrepreneurship 1st 2016, and his participation. Thank to Prof. Ruswiati Suryasaputra
(Universiti Utara Malaysia), Prof. Hitesh Shukla Saurasthra (University Rajkot, Gujarat India),
Maria Elena Dela Cruz David, Ed.D. (Tarlac State University Philippines), Dr. Daniel Moro Kadjo
Bitty (Assistant Chairman Dakar Business School), and Prof. Ady Soedjoto, SE., M.Si. (UNESA
Surabaya) as keynote speakers. Thanks to Dr. Wapodo, M.Sc. as the Committee Chairman for
coordinating the Mukernas and ICEEE. Infinite thanks to all the organizers and participants who
have participated in the Mukernas and International Conference on Economic Educational and
Entrepreneurship 1st 2016 in UNESA Surabaya. Hopefully this seminar gives us benefit in order
to face the economic education in globalization.
Wassalamualaikum w.w.
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
Bissmilahirohmanirrohim
Assalamualaikum Wr, Wb
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
PATRONS
Keynote Speakers
Prof. Dr. Ruswiati Suryasaputra from Universiti Utara Malaysia
Prof. Dr. Hitech Shukla from Saurashtra, University Rajikot, Gujarat India
Dr. Moro Kadjo Daniel Bitty from Dakar Business School
Dr. Maria Elena David from Talac University
Prof. Dr. H. Ady Soejoto, S.E., M.Si from Universitas Negeri Surabaya
Organizer
Faculty of Economic Universitas Negeri Surabaya
Co-Organizer
Universitas Negeri Surabaya
Universitas Sebelas Maret
Universitas Negeri Yogyakarta
Universitas Kristen Satya Wacana
Universitas Tanjungpura
Universitas Pendidikan Indonesia
Universitas Negeri Semarang
Universitas Jenderal Soedirman
Universitas Negeri Jakarta
Universitas Negeri Malang
Universitas Negeri Jember
Universitas Jambi
Unversitas Lambung Mangkurat
Universitas Riau
Universitas Nusa Cendana
Universitas Muhammadiyah Surakarta
Universitas Muhammadiyah Prof. Dr. Hamka
Universtias Ronggolawe Tuban
UIN SUSKA Riau
Sekolah Tinggi Ilmu Keguruan PGRI Jombang
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The 1 st International Conference on Economic Education and Entrepreneurship 2016
Universitas Mulawarman
Institut Keguruan Ilmu Pendidikan PGRI Madiun
Universitas Slamet Riyadi Surakarta
Sekolah Tinggi Ilmu Ekonomi Indonesia
Universitas Islam Batik Surakarta
Chairman
Drs. Eko Wahjudi, M.Si (Dekan Fakultas Ekonomi UNESA)
Steering Committee
Prof. Dr. H. Ady Soejoto, S.E., M.Si (Universitas Negeri Surabaya)
Prof. Dr. Drs. Junaedi H. Matsum, M.Pd (Universitas Tanjung Pura)
Prof. Dr. H. Eeng Ahman, M.S (Universitas Pendidikan Indonesia)
Dr. Sugiharsono, M.Si (Universitas Negeri Yogyakarta)
Susi Handayani, S.E., Ak., M.Ak (Universitas Negeri Surabaya)
Scientific Committee
Prof. H. Yoyok Soesatyo, S.H., M.M., Ph.D (Universitas Negeri Surabaya)
Prof. Dr. Bambang Suratman, M.Pd (Universitas Negeri Surabaya)
Prof. Dr. Baedhowi, M.Si (Universitas Negeri Sebelas Maret Surakarta)
Prof. Dr. Trisno Martono, M.M (Universitas Negeri Sebelas Maret Surakarta)
Prof. Dr. Budi Eko Soetjipto, M.Ed, M.Si (Universitas Negeri Malang)
Dr. Vishal Khasgiwala (Kum. M.H. Gardi School of Management, Rajkot, India)
Dr. Chetan Lakhlani (Junagadh Agricultural University, India)
Dr. K.A. Khunt (Junagadh Agricultural University, India)
Dr. Luqman Hakim, S.Pd, M.SA (Universitas Negeri Surabaya)
Dr. Ikaputera Wasapada, M.Pd (Universitas Pendidikan Indonesia)
Dr. Corry Yohana (Universitas Negeri Jakarta)
Dicki Hartanato, M.M (UIN Suska Riau)
Dr. Kardoyo, M.Pd (Universita Negeri Semarang)
Dr. Gimin, M.Pd (Universitas Riau)
Dr. Suratno, M.Pd (Universitas Jambi)
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Organizing Committee
1. Event Director : Dr. Bambang Ismanto, M.Si
(UKSW)
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The 1 st International Conference on Economic Education and Entrepreneurship 2016
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship 2016
PROGRAM
1st Internasional Conference on Economics Education & Entrepreneurship
Universitas Negeri Surabaya, July, 29-30th 2016
Day Kegiatan Penanggung Tempat
Jawab
Jumat, 29 Juli 2016
13:00 Makan Siang Panitia UNESA Best Western Papillo Hotel
WIB
14:00 Registrasi Peserta Muskernas Panitia UNESA Best Western Papillo Hotel
–
15:00
15:00 - Pembukaan Pengurus Pusat Ruang Meeting
16:00 Sidang Sesi I ASPROPENDO
Sidang Pleno
19:00- 1) Pengurus Ruang Meeting
22:00 Pusat
ASPROPEND
O
2) UNESA
22:00- Istirahat Panitia UNESA Best Western Papillo Hotel
Sabtu, 30 Juli 2016
07:00 - Registrasi Seminar Panitia UNESA FE UNESA Jl. Ketintang
08:00
08:00- Pembukaan Panitia UNESA Ruang Meeting
09:00
09:00- Pembicara Panel Invited Ruang Meeting
11:30 Speakers:
Thailand
Malaysia
India
Filipina
Indonesia
11:30- Tanya Jawab Panitia UNESA Ruang Meeting
12:30
12:30- Ishoma Panitia UNESA Ruang Makan
13:30
13:30 Diskusi Paralel Sesi I Panitia UNESA Ruang Meeting
–15:30
15:30- Coffee Break Panitia UNESA Ruang Makan
16:00
16:00 Diskusi Paralel Sesi II Panitia UNESA Ruang Meeting
–17:30
17:30 Penutupan Panitia UNESA Ruang Meeting
–18:00
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Faculty of Economic Universitas Negeri Surabaya
The 1 st International Conference on Economic Education and Entrepreneurship
2016
The Correlation Between The Adversity Quotient And Self Efficacy With Job Stress Of
Lecturer At Faculty Of Economics In State University Of Jakarta (Case Study: Faculty
Of Economics, State University Of Jakarta)
Corry Yohana ...................................................................................................................... 1088
Consumer Behavior: The Analysis of the Impulse Buying Factors In Modern Retail
Finisica Dwijayati Patrikha ................................................................................................ 1114
The Analysis of Social Capital Continuum Level at Faculty of Education and Teacher
Training in Establishing the Vision, Mission and Objective of Islamic State University of
Sultan Sarief Kasim Riau
Ansharullah .......................................................................................................................... 1154
FMCG Product Endorser Advertising Variables Affect The Purchase Decisions And Brand
Loyalty In The Community In The District Situbondo
Nanik Hariyana, Raden Andi Sularso, Diana Sulianti K Tobing, Sudaryanto, ........... 1210
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RM Riadi
Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau
e-mail: rmriadi75@gmail.com
ABSTRACT
This study aims to determine the performance of General Hospital Arifin Achmad of
Riau Province. The research model using the Balance Scorecard that includes the
Financial Perspective, Customer perspective, internal business process and learning and
growth perspective. Research methodology includes the analysis of theoretical background
and survey data about General Hospital of Riau Province. Because the study was done in
the nonprofit sector. The instrument consists of economical ratio, the ratio of effectiveness
and efficiency ratios. Economical Ratio of 92.49% and categorized worth economical,
effectiveness ratio is equal to 133.67% means effective. The number of customer
acquisition amounted to 16.33% . Internal processes used business hospital service
performance standards such as BOR amounted to 56.68% under the category of standards,
BTO about 44 days standards category, TOI of 3.59 under the category of standards,
ALOS of 4.22 under the category of standards, GDR amounted to 68.09 above
categories standard and NDR amounted to 37.70 above the standard category. Learning and
growth perspective on the measure used is the training of employees in the amount of
49.63% under the category of standards. The total BSC value is -0.182 and can be
conclusion on poor performance.
Introduction
Robert S. Kaplan and David P. Norton published article ‘The Balanced Scorecard
- Measures that Drive Performance’ in Harvard Business Review in 1992 [1] where created a
new management system where the strategic objectives of companies have been transformed
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2016
into the balanced set of indicators. The purpose of this system was to balance company’s
financial and non financial measurements. Its origins go back to the late 1980s with the
earliest writings of Kaplan and Norton [1] advocating a performance measurement system
which would provide ‘a set of measures that gives top managers a fast but comprehensive
view of the business’. Four perspectives
- financial, customer, internal business process, and learning and growth – are central to the
measurement system. In subsequent development the perspectives were linked in a cause-and-
effect manner by ‘if-then’ statements: If we increase capabilities, then lower re-admission rates
will occur. If re-admission rates are lower, then patient satisfaction will increase. If
patient satisfaction is higher, the hospital will attract more patients and increase its
revenue. The BSC can help organizations to ‘balance’ (1) short-term and long-term
objectives of the organization; (2) the financial and non-financial measures of success;
(3) the lagging (outcome) and leading (performance) indicators of performance; and
(4) internal and external constituents of the organization [1].
Healthcare organizations have had to meet some unique challenges in adapting the BSC
to health care settings [2]. Since 1994, when the first refereed article was published on the
BSC in health care settings, numerous articles have appeared in the health services and
managementliterature, as the BSC appears to have gone into a growth phase. The BSC has
been adopted by a broad range of health care organizations, including hospital systems,
hospitals, psychiatric centre, and national health care organizations. [3]
Just like others hospital, General Hospital of Riau Province, one of bigger healthcare
organization and public central service since 2010’s. As consequence, it supposed to be
operating with well by regulations especially to give healthcare to society without any
exception. The purpose of the paper is to do the research of competitiveness and balanced
scorecard theoretical aspects, to indicate how balanced scorecard concept can increase
competitiveness of General Hospital of Riau Province. As qualitative methods there are used
theoretical comparison analyses, interviews with experts, personal observations, expert
method in making assumptions and evaluating certain aspects. As quantitative research
methods the statistical data analysis and other financial calculations are used. Two
surveys are carried out. The research findings show that General Hospital of Riau
Province are not using in evaluation all of the main indicators influencing the company’s
competitiveness and they do not group them into four perspectives of balanced scorecard
for analyzing health care companies.
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Literature
Original balanced score was developed for performance measurement by Kaplan and Norton
[3], and employs performance metrics from financial, customer and internal business processes,
and learning and growth perspectives; BSC provides a bridge linking the financial and non-
financial perspectives into an integrated performance measurement system that aligns
organization goals and other traditional functional areas with corporate strategy using both
leading indicators (performance driver-oriented indicators) and lagging indicators (outcome-
based measures indicators) to monitor strategy implementation. The original BSC is an
integrated performance measurement framework that helps firms articulate, communicate and
translate strategy into action.The BSC framework classifies performance measurement into four
perspectives; financial, customers, internal business processes, learning and growth
performance. The financial perspective involves the question, ‘To succeed financially, how
we should appear to our shareholders?’ The customer perspective concerns the question, ‘To
achieve our vision, how should we appear to our customers?’ The internal business processes
perspective involves the question, ‘To satisfy our shareholders and customers, at what business
processes must we excel?’ Finally, the learning and growth perspective concerns the question,
‘To achieve our vision, how should we sustain our ability to change and improve?’ BSC
provides key performance measures that go beyond financial matters and consider customers,
employees and internal operational processes [3]. By simultaneously aggregating and
coordinating information from several various perspectives, managers can acquire the data
required to increase decision making efficiency and decision quality. Performance measurement
thus is an interactive and continuous process. Kaplan and Norton developed original BSC
turned business strategies into measurable indicators. Kaplan and Norton argued that the BSC
program involves a cause and effect relationship among the different measurement in the
selected perspective, as illustrated in Figure 1 [4].
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Similarly, numerous different scholars have provided empirical evidence supporting the
existence of a cause-and-effect relationship among BSC various perspectives, Hartati [5], Yasa
[6] , Wirasata [7] dan Maskur [8].
Research Methodology
This research was conducted at the General Hospital of Riau Province in August to December
2015. Data analysis technique used is quantitative descriptive. The performance assessment is
done based on the size of financial and non - financial. n the non-financial measures
used aspects of the customer , internal business processes , and learning and growth. On
the size of the financial instrument is measured by the 3 value for money or 3E developed by
Mardiasmo, namely : a ) The level of the economy, is a measurement of financial performance
that describes the management perspective careful use of funds or savings and no wastage
by comparing the actual expenditure with the budget expenditure; b) Level of efficiency, is a
measurement of the performance of the financial perspective that illustrates the comparison
between the amount of the costs used to generate revenue with the revenue received; c) The
level of effectiveness , is a measurement of the performance of the financial perspectives that
describe success or failure of the institution in achieving its goals [5] . In case this is by
comparing revenue with a revenue target. For non financial measurements , researchers
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used 1 ) the customer's perspective ,2 ) internal perspective of the business covering Bed
Occupancy Rate (BOR), Bed Turn Over (BTO), Turn Over Interval (TOI), Average Length
of Stay (ALOS), Gross Death Rate (GDR), Net Death Rate (NDR) and 3 ) the perspective of
employee training
For decision-making, whether BSC running well or not the decision was taken to create
scale :-1 - 0 poor
> 0 - 0,5 Good
> 0,5 - 1,00 Excellence
Research Result
1. Financial Perspective
Financial perspective is closely related to the level of effectiveness and efficiency. The
study was conducted in public sector organizations whose activities conducted on the nonprofit
sector, the use of instruments value for money [5]. The instrument consists of economical ratio,
the ratio of effectiveness and efficiency ratios. with economic ratio and efficiency ratio can be
calculated in the following manner :
a. Economical ratio
Economic ratio is a ratio that reflects prudence in the use of management estimates
include cautiously and carefully and not wasteful. Measurement of economical ratio by
comparing the target of budget and actual expenditure. The financial performance of the
institution is said to be economical if they obtained value ratio of less than 100% (x
<100%).
Economical ratio = (Economical ratio / Total budgeting) x
100%
= (202.688.062.214 / 219.135.843.260) x 100%
= 92.49% (Economic)
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2016
b. Effectiveness ratio
Effectiveness relates to an alternative to achieve the expected results or achieve the
purpose of holding action. So that the effectiveness of the measure can be interpreted as a
standard of the fulfillment of the goals and objectives to be achieved. The financial
performance of the institution is said to be effective if it obtained a great value ratio equal
to 100 % (x ≥100%). Effectiveness ratio = (Realized Revenue / Revenue Planning) x 100%
= (181.057.040.629,84 / 135.449.373.449,49) x 100%
= 133.67% (Effective)
c. Efficiency ratio
The efficiency ratio is a ratio that illustrates the comparison between the amount of
expenditure incurred on revenue. Therefore, when the target to be achieved by a public policy
is very simple, while the cost incurred through the policy process is too large compared
with the results achieved, this means policy work is not feasible. The financial
performance of the institution is said to be efficient if they obtained value ratio of less than
100% (x >100%).
Efficiency ratio = (Total Revenues / Total Expenditure) x
100%
= (181.057.040.629,84/ 202.668.062.214 ) x 100%
= 89.33% (Not efficient)
2. Customer perspective
a. Customer Acquisition which is to see the number of new patients
Customer Acquisition Ratio = (Number of New Patients / Total Patients) x
100%
= (31.462 / 192.659) x 100%
= 16.33% (Good)
From the results of the calculation can be concluded that the Customer Acquisition
categorized by 16.33 % (Good)3. Internal business perspective
Internal business perspective associated with an assessment of the processes that have been
built to serve the public. The assessment includes the process of innovation and quality of
service. He assessment aims to improve and promote the growth of the organization , in order
to improve the level of service to customers. For the level of service is measured by
using the standard performance of hospital services are Bed Occupancy Rate (BOR), Bed
Turn Over (BTO), Turn Over Interval (TOI), Average Length of Stay (ALOS), Gross Death
Rate (GDR), Net Death Rate (NDR). Internal business perspective is considered less if the
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2016
process of innovation and service has decreased and it will rated moderate when constant
and volatile and is considered good has increased and maximum reach.
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Decision Making Balance Scorecard for General Hospital Arifin Achmad of Riau
Province
After describing the decision from every perspective exists, the researchers infer from the
implementation of the BSC as a whole at Arifin Achmad General Hospital of Riau Province
based on Table 2. The total score BSC is -2, with the number of components by 11 points so
the value of BSC can be concluded is -2 divided by 11 equals -0.182. From this it can be
concluded that the performance of Arifin Achmad hospitals if calculated using the BSC is poor
performance.Table 2 Balance Scorecards General Hospital Arifin Achmad of Riau
Province
c. Internal Business
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-0,182
-1 -0,5 0 0,5 1
POOR
Good
Excellent
Figure 2. General Hospital Arifin Achmad of Riau Province Performance Based BSC
Conclussion
From this paper, can be conclusion that performance General Hospital Arifin Achmad of
Riau Province based on BSC in poor performance category. The findings of the researchers ,
the lack of good performance of hospitals is not only caused by the hospital itself, but
also because of government policies that tend to force the hospital to serve patients without
being accompanied with good funding . Not only that of the hospital itself, the service is
constrained because of lowdiscipline physicians as a result of their practice elsewhere. For
example, timeout operation is still about 2 to 3 months. This research has drawn together and
analyzed the published cases of BSC in General Hospital Arifin Achmad of Riau Province. It
is possible that some excellent examples of BSC in General Hospital Arifin Achmad of
Riau Province are not yet published or have been missed by our research approach. Our
analysis was limited by using information from papers which sometimes were very limited. A
future research project could investigate the characteristics of unsuccessful implementations
– ineffective and short-lived. We suggest that a more comprehensive view would come from a
cross-national survey of best practice use of the BSC in healthcare; an interesting project for
future research. Although this research has limitations, our findings provide some important
insights into the current state of the use of BSC in General Hospital Arifin Achmad of Riau
Province. The examples show the diversity of BSCs. In General Hospital Arifin Achmad of
Riau Province, there are more modification requirements in applying BSC than in other
industries.
Acknowledgement
Thanks for Vice Director Financial of General Hospital Arifin Achmad of Riau Province,
Dr.. Muhammad Yusuf, SPOG (K)
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References
[1] Kaplan R.S., Norton D.P. 1992. The Balanced Scorecard : Measures That
Drive Performance. Harvard Business Review, 1992 Jan/Feb, pp.71-79
[2] Gao Tian, Gurd Bruce. 2006. Lives In The Balance: Managing With The Scorecard In
Not- For-Profit Healthcare Settings. Eighth Biennial Conference, Adelaide,
26-28 November 2006
[3] Zelman, W.N., G.H. Pink, C.B. Matthias. 2003. Use of the Balanced Scorecard in
Health Care. Journal of Health Care Finance 29(4): 1-16.
[4] Kaplan, R.S., Norton, D.P. 1996. The Balanced Scorecard: Translating Strategy into
Action. Harvard Business School Press, Boston.
[5] Hartati. 2012. Pengukuran Kinerja RSUD MOEWARDI Surakarta dengan
menggunakan Metode Balanced Scorecard. Program Magister Perencanaan dan
Kebijakan Publik. Fakultas Ekonomi. Universitas Indonesia.
[6] Yasa, G.M. 2012. Pengukuran Kinerja dengan Konsep Balanced Scorecard pada
Rumah Sakit Umum Parama Sidhi Singaraja. Melalui
(http://ejournal.undiksha.ac.id/index.php/S1ak/ article/.../309.html. Accessed 20
January 2014).
[7] Wirasata, P. 2010. Analisis Pengukuran Kinerja RSUD Tentang Uban dengan
menggunakan Metode Balanced Scorecard. Fakultas Ekonomi. Universitas
Indonesia.
[8] Maskur. 2004. Pengukuran Kinerja dengan Pendekatan Balanced Scorecard (Studi
Kasus pada Rumah Sakit Kariadi Semarang). Program Studi Magister
Manajemen. Universitas Diponegoro.
[9] Mardiasmo. 2009. Akuntansi Sektor Publik. Andi. Yogyakarta
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