Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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

Authors
Halkadri Fitra1, *, Fefri Indra1, Cantika Arman Yulia Sari1
1Universitas Negeri Padang, Padang, Indonesia
*Corresponding author. Email: halkadri.fitra@gmail.com
Corresponding Author
Halkadri Fitra
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_117How to use a DOI?
Keywords
Balanced Scorecard; Performance; Hospital; Financial
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_117How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Halkadri Fitra
AU  - Fefri Indra
AU  - Cantika Arman Yulia Sari
PY  - 2025
DA  - 2025/09/16
TI  - Performance Analysis of Regional Public Hospital Financial Management Pattern of Regional Public Service Agency
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 1466
EP  - 1484
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_117
DO  - 10.2991/978-94-6463-839-4_117
ID  - Fitra2025
ER  -