Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

Integration of Balanced Scorecard and Analytical Hierarchy Process as a Tool for Determining the Priority of the Program Strategy: Case Study in Dr.Tc.Hillers Maumere Hospital

Authors
Yosefina Andia Dekrita, Rita Yunus, Andi Batary Citta, Muhammad Yamin
Corresponding Author
Yosefina Andia Dekrita
Available Online August 2019.
DOI
10.2991/icame-18.2019.8How to use a DOI?
Keywords
Balance Scorecard, Analytic Hierarchy Process, Priority Strategy
Abstract

Purpose - The purposes of this study are to measure hospital performance based on a combination of Balanced Scorecard method and Analytic Hierarchy Process method with four perspectives namely customer perspective, finance, internal business processes and learning and growth, and to determine the priority strategies that need to be implemented at Dr.TC. Hillers Hospital MAUMERE. Design/methodology/approach - The research methodology used in this study was a combination of Balanced Scorecard and Analytic Hierarchy Process with stages of research: preliminary observation, problem formulation, study objectives, literature review, performance measurement with Balanced Scorecard analysis and Analytic Hierarchy Process. Findings - Strategic programs prioritized are strategies for improving the quality of the care process in the first priority (16.14%), then increasing income growth (13.76%), improving service quality (12.62%), improving the quality of HR (15.23%), increasing revenue growth (13.76%), integrated Hospital Information System (12.76), improving the quality of HR (12.23), Cost Efficiency (10.84%), increasing patient satisfaction (9.33%) and improving the quality of patient output (8.86%) and network expansion (3.03%). Research limitations - This research is limited to taking only two indicators from each perspective due to time so that constraints, so that further researchers can take with several other full indicators. Practical implications - The Analytic Hierarchy Process (AHP) method has the advantage of allowing assessors to capture both subjective and objective measures of organizational quality evaluation. By providing a useful mechanism for assessing the consistency of evaluation and alternative steps, Analytic Hierarchy Process reduces the bias in decision making. With a combination of Balanced Scorecard and Analytic Hierarchy Process, managers or decision makers can determine priority strategies that can be implemented in the company. Originality/value - This work shows the peculiarities of the structure and elements of the Balanced Scorecard, and the Analytic Hierarchy Process and the penetration in the homes of non-profit organizations.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2019
ISBN
10.2991/icame-18.2019.8
ISSN
2352-5428
DOI
10.2991/icame-18.2019.8How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yosefina Andia Dekrita
AU  - Rita Yunus
AU  - Andi Batary Citta
AU  - Muhammad Yamin
PY  - 2019/08
DA  - 2019/08
TI  - Integration of Balanced Scorecard and Analytical Hierarchy Process as a Tool for Determining the Priority of the Program Strategy: Case Study in Dr.Tc.Hillers Maumere Hospital
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 71
EP  - 84
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.8
DO  - 10.2991/icame-18.2019.8
ID  - Dekrita2019/08
ER  -