EVALUATION OF PUSKESMAS PERFORMANCE WITH A BALANCED SCORECARD APPROACH AFTER THE IMPLEMENTATION OF PPK-BLUD (STUDY OF MOROKREMBANGAN HEALTH CENTER SURABAYA CITY)

Abstract

This study aims to evaluate the performance of the Community Health Center (Puskesmas) of Morokrembangan and proposes a strategy for improvement after the implementation of PPK-BLUD. The performance evaluation of the puskesmas is based on the four perspectives of the Balanced Scorecard method including finance, customers, internal business processes, and learning and growth. This study employs a qualitative case study, and involves data collected through observation, interviews, and documentation. The results of the research, overall, reveals a good category performance of the puskesmas after the implementation of PPK-BLUD using the Balanced Scorecard method. From the financial perspective, it shows good performance despite a decrease in the liquidity ratio indicating a weakness in the use of assets to finance debt. From the customer perspective, it also shows a good performance, despite challenges in acquiring new patients. A good performance is also reflected in the internal business process and the learning and growth perspectives. To improve its performance, the Puskesmas of Morokrembangan needs to improve several aspects of management, infrastructure, and operations to optimize its service quality.