Determinants of regional hospital revenue from managerial and health policy perspectives
DOI: https://doi.org/10.33024/hjk.v20i7.3762
Balanced Scorecard Health Policy Hospital Performance Managerial Perspective Regional Hospital
Abstract
Background: Regional public hospitals are required to provide accessible, high-quality, and sustainable health services while maintaining financial accountability. However, hospital performance evaluation that focuses only on financial indicators may not fully describe managerial performance, service quality, internal processes, and human resource development. The Balanced Scorecard offers a more comprehensive approach by integrating financial and non-financial perspectives in hospital performance assessment.
Purpose: To analyze regional hospital performance from managerial and health policy perspectives using the Balanced Scorecard approach.
Method: This study used a quantitative descriptive design with a case study approach. The study was conducted using secondary data from financial reports, medical record reports, and human resource records from 2023 to 2025, as well as primary data collected through questionnaires. The sample consisted of 110 patients and 98 hospital employees. Performance was assessed through four Balanced Scorecard perspectives: financial, customer, internal business process, and learning and growth. Data were analyzed descriptively by calculating performance indicators and comparing them with relevant hospital performance standards.
Results: The financial perspective showed a fairly good performance, with an average current ratio of 3.33, collection period of 73.51 days, total asset turnover of 0.56 times, and equity to total assets ratio of 19.93%. The customer perspective indicated generally good performance, with customer retention of 98.92%, customer acquisition of 45.96%, and patient satisfaction scores ranging from 3.39 to 3.74. The internal business process perspective showed that several service indicators still required improvement, including an average BOR of 44.98%, AvLOS of 3.04 days, TOI of 3.77 days, and BTO of 54.40 times. The learning and growth perspective was categorized as fairly good, reflected in employee satisfaction scores ranging from 3.54 to 3.76.
Conclusion: Regional hospital performance based on the Balanced Scorecard approach was generally categorized as fairly good. This approach provides a comprehensive understanding of hospital performance and may support managerial decision-making and health policy improvement. Strengthening asset utilization, receivable management, service efficiency, patient-centered care, and employee development is needed to improve hospital sustainability.
Keywords: Balanced Scorecard; Health Policy; Hospital Performance; Managerial Perspective; Regional Hospital.
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