Performance Analysis of Regional Public Hospital Financial Management Pattern of Regional Public Service Agency

Halkadri Fitra (), Fefri Indra and Cantika Arman Yulia Sari
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Halkadri Fitra: Universitas Negeri Padang
Fefri Indra: Universitas Negeri Padang
Cantika Arman Yulia Sari: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 1466-1484 from Springer

Abstract: Abstract The purpose of this study is to analyze the performance of a regional general hospital that implements the Financial Management Pattern of Regional Public Service Agency using the balanced scorecard method. This study is a Quantitative Descriptive Research with M. Zein Painan Regional General Hospital in Pesisir Selatan Regency, West Sumatra Province as the research object. Data collection was done through interviews, questionnaire distribution, and documentation of secondary data. The results of the study show that the performance of M. Zein Painan Regional Hospital, seen from 4 perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective, is generally good except for the profitability ratio and service capability ratio in the financial perspective, as well as market share and customer acquisition aspects in the customer perspective, which need to be improved. The researcher suggests that M. Zein Painan Regional Hospital improve the effectiveness and efficiency of services so that patients will visit more frequently to increase revenue and reduce operational costs. For perspectives that are already good, namely internal business perspective and learning and growth perspective, the researcher suggests that M. Zein Painan Regional Hospital be able to maintain and develop innovations and reward employees who achieve excellence.

Keywords: Balanced Scorecard; Performance; Hospital; Financial (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_117

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DOI: 10.2991/978-94-6463-839-4_117

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