Article Metrics

Article abstract view : 282 times
PDF full text: 0 times

Performance Measurement of a Private Hospital during the Pandemic Covid-19

Yuyun Umniyatun, Kris Febyta Aulia, Sri Rahayu, Teuku Nebrisa Zagladin Jacoeb, Mochammad Iqbal Nurmansyah


This study aims to analyze the performance of private hospitals during the COVID-19 pandemic through the BSC approach. This research uses a quantitative descriptive approach based on a case study at a private hospital in East Jakarta. A hospital employee-patient survey provided the main data. 2019–2020 hospital reports supplied secondary data. The results showed that, from the customer perspective, there was a decrease in performance in customer acquisition and retention. From the internal business process perspective, there is a decrease in bed occupancy rate and turnover interval. From a financial perspective, there is a decline in profitability and cost recovery rate. The learning perspective is considered good in employee satisfaction, low employee turnover, and regular training, so that it can be concluded that employee retention is well implemented. Overall, hospitals need to review key performance indicators from a customer perspective and internal business processes to improve financial performance.

Full Text:



Abd-Ellatif, E. E., Anwar, M. M., AlJifri, A. A., & El Dalatony, M. M. (2021). Fear of COVID-19 and Its Impact on Job Satisfaction and Turnover Intention Among Egyptian Physicians. Safety and Health at Work, 12(4), 490–495.

Afulani, P. A., Nutor, J. J., Agbadi, P., Gyamerah, A. O., Musana, J., Aborigo, R. A., Odiase, O., Getahun, M., Ongeri, L., Malechi, H., Madadi, M. O., Arhinful, B., Kelly, A. M., & Awoonor-Williams, J. K. (2021). Job satisfaction among healthcare workers in Ghana and Kenya during the COVID-19 pandemic: Role of perceived preparedness, stress, and burnout. PLOS Global Public Health, 1(10), e0000022.

Alpi, K. M., & Evans, J. J. (2019). Distinguishing case study as a research method from case reports as a publication type. Journal of the Medical Library Association, 107(1), 1–5.

Ambarwati, W. (2021). Pembiayaan Pasien COVID-19 dan Dampak Keuangan terhadap Rumah Sakit yang Melayani Pasien COVID-19 di Indonesia Analisis Periode Maret 2020 – Desember 2020. Jurnal Ekonomi Kesehatan Indonesia, 6(1), 23–37.

American Hospital Association. (2020). Hospitals and Health Systems Face Unprecedented Financial Pressures Due to COVID-19. American Hospital Association.

Asgarova, A. (2019). Impact of Employee Training on Employee Job Satisfaction and Achievement: A Case of Turkish Manufacturing Industry. SSRN.

Atmakusuma, T. D. (2021). COVID-19 in patients with transfusion dependent thalassemia in Indonesia: Characteristics of the disease and patients, and comparison between epidemiological data for COVID-19 and thalassemia in Indonesia and South-East Asia. Hematology Reports, 13(4), 91–96.

Bohm, V., Lacaille, D., Spencer, N., & Barber, C. E. H. (2021). Scoping review of balanced scorecards for use in healthcare settings: Development and implementation. BMJ Open Quality, 10(3), 1–10.

Bołtowicz, F. (2020). Balanced scorecard and its adaptation to pandemic reality. Academy of Management, 4(3), 72–81.

Budgell, B. (2008). Commentary Guidelines to the writing of case studies. J Can Chiropr Assoc, 52(4), 199–204.

Coutinho, S., & Prasad, Ch. V. V. S. N. V. (2022). Is Hospital Service Quality Relevant During COVID-19 Pandemic? Journal of Health Management, 24(3), 440–454.

Darmawan, D., Arifin, S., & Purwanto, F. (2020). Studi Tentang Persepsi Nilai, Kepuasan Dan Retensi Pelanggan Kapal Penyeberangan Ujung - Kamal. Jurnal Baruna Horizon, 3(1), 156–169.

Deriba, B. S., Geleta, T. A., Beyane, R. S., Mohammed, A., Tesema, M., & Jemal, K. (2020). Patient satisfaction and associated factors during COVID-19 pandemic in North Shoa health care facilities. Patient Preference and Adherence, 14, 1923–1934.

Effendy, L., Lestari, B. A. H., & Isnawati. (2020). Balanced Scorecard (Bsc) : Rekayasa Pada Entitas Rumah Sakit. Jurnal Riset Akuntansi Aksioma, 19(1), 155–182.

Esti, W., Lubis, N., & Wijayanto, A. (2013). Pengaruh Nilai Pelanggan Terhadap Retensi Pelanggan Melalui Kepuasan. Jurnal Ilmu Administrasi Bisnis Universitas Diponegoro. 3(1), 187-196.

Fatah Hidayat, A., & Siwi Agustina, T. (2021). Studying Healthcare Workers’ Satisfaction During COVID-19 Pandemic Using Factor Analysis. STRADA Jurnal Ilmiah Kesehatan, 10(1), 1138–1151.

Gerson, R. F. (2022). Employee retention: a customer service approach. Radiol Manage, 24(3), 16–23.

Giusman, R., & Nurwahyuni, A. (2021). Evaluasi Pelayanan Rawat Jalan RS X pada Masa Pandemi Covid-19 melalui Segmenting, Targeting dan Positioning. Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo, 7(1), 72.

Gurd, B., & Gao, T. (2008). Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations. International Journal of Productivity and Performance Management, 57(1), 6–21.

Hassan, A., & Baker, R. (2018). The Effect of Training on Job Satisfaction: A Review Paper. The International Conference on Social Sciences and Humanities 2018, August.

Hermawan, D., Moehaditoyo, S. H., & Wardah. (2019). Pengaruh Bed Occupation Rate, Turn Over Interval, Average Lenght of Stay dan Bed Turn Over terhadap Kinerja Profitabilitas, dengan Kinerja Pendapatan sebagai Variabel Intervening (Study Kasus pada Rumah Sakit Milik Nusamed Healthcare Tahun 2014-2018). Jurnal Ekonomi & Bisnis, 4(April), 933 – 948.

Indharwati, R. (2017). Sumber Daya Terhadap Rendahnya Capaian Bed Occupancy Rate (BOR) Berdasarkan Penilaian Pasien Rawat Inap di Rumah Sakit Paru Jember Tahun 2017. Digital Repository Universitas Jember, 20–35.

Janicijevic, I., Seke, K., Djokovic, A., & Filipovic, J. (2013). Healthcare workers satisfaction and patient satisfaction - Where is the linkage? Hippokratia, 17(2), 157–162.

Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Startegy into Action (1st ed.). The President and Fellows of Harvard College.

Kaplan, R. S., & Norton, D. P. (2005). The balanced scorecard: Measures That drive performance. Harvard Business Review, 83(7–8), 1–17.

KaufmanHall. (2021). Financial effects of COVID-19: hospital outlook for the remainder of 2021. In American Hospital Association (Issue September).

Kotler, P., & Keller, K. L. (2012). Defining Marketing for the 21st Century. In Marketing Management (14th ed., p. 20). Prentice Hall.

Kurniawan, D. F., Suroso, I., & Irawan, B. (2014). Analisis Pengaruh Customer Retention Program(CRP) Terhadap Loyalitas Melalui Kepuasan Nasabah Tabungan Pt. Bni 46, Tbk Cabang Jember. Ekonomi Akuntansi Dan Manajemen, 13(1), 1–15.

Lestari, N. R., & Wulandari, R. D. (2014). Penyebab Bed Turn Over (BTO) Di Instalasi Rawat Inap RSUD dr. M. Soewandie. Jurnal Administrasi Kesehatan Indonesia, 2(September), 187–197.

Mardian, A. H., Khoiri, A., & Sandra, C. (2016). Analisis Efisensi Pelayanan Rawat Inap Rumah Sakit Daerah Balung Tahun 2015 melalui Pendekatan Barber-Johnson (Analysis of Efficiency of Balung Inpatient Hospital Service in 2015 by Barber- Johnson Approach). Artikel Ilmiah Hasil Penelitian Mahasiswa.

Meena, K., & Thakkar, J. (2014). Development of Balanced Scorecard for healthcare using Interpretive Structural Modeling and Analytic Network Process. Journal of Advances in Management Research, 11(3), 232–256.

Moynihan, R., Sanders, S., Michaleff, Z. A., Scott, A. M., Clark, J., To, E. J., Jones, M., Kitchener, E., Fox, M., Johansson, M., Lang, E., Duggan, A., Scott, I., & Albarqouni, L. (2021). Impact of COVID-19 pandemic on utilisation of healthcare services: A systematic review. BMJ Open, 11(3), 11–17.

Nguyen, N. M., & Duong, T. T. L. (2021). The Relationship between Hospital Service Quality and Customer Satisfaction: An Empirical Study from Vietnam. Journal of Asian Finance, 8(12), 553–0561.

Niedar, A., Suryawati, C., Hardiawan, D., Vadra, J., Panjaitan, N. A., Widodo, P., Harto, P., & Adawiyah, R. al. (2022). Manajemen Keuangan Dan Akuntansi Dalam Ekonomi Kesehatan.

NN. (2011). Training and Development. In Human Resource Management (Issue April, p. 217). University of Minnesota Libraries Publishing.

Nurhayatun, S., Fitriyanti, N., & Sonia, D. (2021). Analisis Average Length Of Stay (AVLOS) Kasus Covid-19 Di Rumah Sakit X Bandung. Jurnal Ilmiah Manusia Dan Kesehatan, 4(3), 1–8.

Putri, T. B., Dharmawan, Y., & Winarni, S. (2017). Gambaran Beberapa Faktor Terkait Pemanfaatan Bed Occupancy Rate (Bor) Di Rumah Sakit Umum Daerah Dr. R. Koesma Kabupaten Tuban. Jurnal Kesehatan Masyarakat (e-Journal), 5(1), 168–173.

Raana, G. N., Hossein, J. B., Ali, J., & Mohammad, A. J. (2013). Selecting Hospital’s Key Performance Indicators, Using Analytic Hierarchy Process Technique. Journal of Community Health Research, 2(1), 30–38.

Rahimi, H., Kavosi, Z., Shojaei, P., & Kharazmi, E. (2017). Key performance indicators in hospital based on balanced scorecard model. J Health Man & Info., 4((1)), 17–24.

Rahmawati, Y. (2009). Pengaruh nilai A,O dan D Terhadap Nilai Turn Over Interval (TOI) Per Bangsal Perbulan di RS Bhayangkara Semarang Tahun 2009. Skripsi.

Rivers Patrick A, & Glover Saundra H. (2010). Satisfaction : Research Model and Propositions. Health (San Francisco), 22(6), 1–14.

Sarwal R;, Prasad U;, Madangopal K;, Kalal S;, Kaur D;, Kumar A;,

Regy P;, & Sharma J. (2021). Investment Opportunities in India’s Healthcare Sector. In NITI Aayog.

Shafiq, M., Naeem, M. A., Munawar, Z., & Fatima, I. (2017). Service quality assessment of hospitals in Asian context: An empirical evidence from Pakistan. Inquiry (United States), 54.

Si, S. L., You, X. Y., Liu, H. C., & Huang, J. (2017). Identifying key performance indicators for holistic hospital management with a modified DEMATEL approach. International Journal of Environmental Research and Public Health, 14(8).

Supatmi, M. E., Nimram, U., & Utami, H. N. (2012). Pengaruh Pelatihan, Kompensasi terhadap Kepuasan Kerja Karyawan dan Kinerja Karyawan. Jurnal Profit, 7(1), 25–37.

Temsah, M. H., Al-Sohime, F., Alamro, N., Al-Eyadhy, A., Al-Hasan, K., Jamal, A., Al-Maglouth, I., Aljamaan, F., Al Amri, M., Barry, M., Al-Subaie, S., & Somily, A. M. (2020). The psychological impact of COVID-19 pandemic on health care workers in a MERS-CoV endemic country. Journal of Infection and Public Health, 13(6), 877–882.

The Health Foundation. (2011). Evidence scan: Competition in Healthcare. April, 1–28.

Trisnantoro, L., & Listyani, E. (2018). Jumlah RS di Indonesia Pertumbuhan RS Publik. Perhimpunan Rumah Sakit Indonesia, April, 70.

Widiyanto, & Wijayanti, R. A. (2020). Analisis Faktor Penyebab Rendahnya Bed Occupancy Rate (BOR) Di Rumah Sakit Mitra Medika Kabupaten Bondowoso. J-REMI : Jurnal Rekam Medik Dan Informasi Kesehatan, 1(4), 529–536.

Yamaguchi, S., Okada, A., Sunaga, S., Ikeda Kurakawa, K., Yamauchi, T., Nangaku, M., & Kadowaki, T. (2022). Impact of COVID-19 pandemic on healthcare service use for non-COVID-19 patients in Japan: retrospective cohort study. BMJ Open, 12(4), 1–10.

Yi-Ming Liu. (2017). Using Balanced Scorecard To Help Improve The Quality Of Care And Service For The Private Clinics In Taiwan. John Hopkins Univeversity.

Zakiyah, A., Iswati, I., Rofi’ah, I. A., & Cahyani, S. T. (2022). Work Stress and Job Satisfaction of Nurses During The Covid-19 Pandemic. Proceedings of the International Conference on Health and Well-Being (ICHWB 2021), 49(Ichwb 2021), 130–136.

Zelman, W. N., Mccue, M. J., Millikan, A. R., & Glick, N. D. (2003). Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications (3rd Ed.). In International Journal of Health Care Quality Assurance (2nd ed., Vol. 25, Issue 3). Blackwell Publishing.

Copyright (c) 2023 Yuyun Umniyatun, Kris Febyta Aulia, Sri Rahayu, Teuku Nebrisa Zagladin Jacoeb, Mochammad Iqbal Nurmansyah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

International Research Journal of Business Studies has been covered by the following services:

Image result for university of Saskatchewan small logo