Embed Size (px)
Citation preview
THE EFFECT OF CULTURAL DIMENSION ON
BALANCED SCORECARD IMPLICATION IN
IMMANUEL HOSPITAL
SKRIPSI
By
Immanuel Christian
008201400044
Presented to
The Faculty of Business, President University
In partial fulfillment of the requirements
For
Bachelor Degree in Economics, Major in Accounting
PRESIDENT UNIVERSITY
Cikarang Baru – Bekasi
Indonesia
2018
CONSENT FOR INTELLECTUAL PROPERTY RIGHT
Title of Skripsi: THE EFFECT OF CULTURAL DIMENSION ON BALANCED
SCORECARD IMPLICATION IN IMMANUEL HOSPITAL
1. The Author hereby assigns to President University the copyright to the Contribution
named above whereby the University shall have the exclusive right to publish the
Contribution and translations of it wholly or in part throughout the world during the
full term of copyright including renewals and extensions and all subsidiary rights.
2. The Author retains the right to re-publish the preprint version of the Contribution
without charge and subject only to notifying the University of the intent to do so and
to ensuring that the publication by the University is properly credited and that the
relevant copyright notice is repeated verbatim.
3. The Author retains moral and all proprietary rights other than copyright, such as
patent and trademark rights to any process or procedure described in the Contribution.
4. The Author guarantees that the Contribution is original, has not been published
previously, is not under consideration for publication elsewhere and that any
necessary permission to quote or reproduce illustrations from another source has been
obtained (a copy of any such permission should be sent with this form).
5. The Author guarantees that the Contribution contains no violation of any existing
copyright or other third-party right or material of an obscene, indecent, libelous or
otherwise unlawful nature and will indemnify the University against all claims arising
from any breach of this warranty.
PLAGIARISM DOCUMENT
v
ACKNOWLEDGEMENT
At first, I would like to thank and praise to almighty God who always support, giving
bless, serenity and gracefulness in the process of making this research. The research entitled
“THE EFFECT OF CULTURAL DIMENSION ON BALANCED SCORECARD
IMPLICATION IN IMMANUEL HOSPITAL” made to finish my bachelor education in
President University accounting major. Without God’s guidance and bless I can’t finish this
thesis well. Moreover, I would like to express gratitude to the people who support, assist and
giving the lesson to me:
1. To my parent and family (my father, my mother, my sister and my brother) who
always encourage and support me to finish the thesis on time and give motivation to
keep in track with the thesis making progress.
2. To my advisor, Monika Kussetya Ciptani. SE, Ak, M.Ak who advice and keep
supporting me with the thesis making progress.
3. To the Dean of Business faculty, Head of Accounting Study Program, Accounting
Study Program Lecturer and Accounting Study Program Staff of President University
that give their best effort to help the students in finishing the study program in
President University.
4. To my skripsi friend (Pras, Dicky, Daniel) for always supporting and encourage me
during skripsi writing.
5. To my best, 9 value (Dicky, Stanley, Farhan, Rian, Jefri, Jordan, Robert, Ricky) for
the support and life motivation.
6. To the members of PUMA Accounting and Accounting family Antonius, Aisya,
Aktivani, Daniel, Fajar, Farhan, Mulyani, Pinto, Cika, Mail, Adi, Aricsya, Chantika,
Fredrik, Kiki, Lyra, Ihsan, Nico, Rini and Vani who supporting me to finish this
thesis.
7. My beloved Managerial Accounting class.
8. To my best friend Antonius, Dicky, Daniel who help me and motivate me during my
university life.
9. To Accounting Department of Immanuel Hospital who support and motivate me in
making this research.
I realize the research is far from the perfection. Thus, any suggestions and
recommendation are expected for the research in order to establish better research in the
future.
vi
TABLE OF CONTENT
TITLE ........................................................................................................................................ i
APPROVAL SHEET ............................................................................................................... ii
CONSENT FOR INTELLECTUAL PROPERTY RIGHT ............................................... iii
DECLARATION OF ORIGINALITY ................................................................................. iv
PLAGIARISM DOCUMENT ................................................................................................. v
ACKNOWLEDGEMENT ...................................................................................................... vi
TABLE OF CONTENT ......................................................................................................... vii
LIST OF TABLE ................................................................................................................. viii
ABSTRACT ............................................................................................................................. ix
INTISARI ................................................................................................................................. x
CHAPTER 1. INTRODUCTION ......................................................................................... 15
1.1 Research Background ................................................................................................. 15
1.2 Research Questions..................................................................................................... 17
1.3 Research Objectives ................................................................................................... 17
1.4 Research benefit ......................................................................................................... 17
1.5 Organization of Thesis................................................................................................ 18
CHAPTER 2. LITERATURE REVIEW ............................................................................. 20
2.1 Performance Measurement System ............................................................................ 20
2.1.1 Definition of performance measurement .......................................................... 20
2.1.2 The purpose of performance measurement ....................................................... 20
2.1.3 The benefit of performance measurement ........................................................ 21
2.1.4 The characteristic of performance measurement system .................................. 22
2.2 The effect of culture on performance measurement system ....................................... 23
2.2.1 Performance measurement system and regional culture .................................. 23
2.2.2 Hofstede’s Culture Theory ............................................................................... 23
2.3 Balanced scorecard ..................................................................................................... 25
2.4.2 Customer perspective ........................................................................................ 27
2.4.3 Internal business process perspective ............................................................... 28
2.4.4 Learning and growth perspective ...................................................................... 28
CHAPTER 3. RESEARCH METHODOLOGY ................................................................. 30
3.1 Research Method ........................................................................................................ 30
3.2 Data Collection & Analysis ........................................................................................ 31
3.3 Company Profile ......................................................................................................... 33
3.3.1 Company’s Background and History ................................................................ 33
3.3.2 Company’s Vision and Mission........................................................................ 34
3.3.3 Company’s Operation ....................................................................................... 34
3.4 Organization Structure ................................................................................................ 35
CHAPTER 4. FINDINGS AND DISCUSSION .................................................................. 36
4.1 Key Issues about Balanced Scorecard form Literature .............................................. 36
4.2 Issues of Balanced Scorecard Implementation in Immanuel Hospital ....................... 38
4.2.1 Lack of Preparation on Facing new Strategy .................................................... 40
4.2.2 Less optimum management practice ................................................................ 40
4.2.3 Lack of human resource management .............................................................. 41
4.2.4 Lack of communication .................................................................................... 41
4.3 Implication and Suggestion ........................................................................................ 42
4.3.1 Indonesian culture’s Impact on Balanced Scorecard implementation .............. 42
4.3.2 Factor that helps success on Balanced Scorecard implementation in
Immanuel Hospital ........................................................................................... 44
CHAPTER 5. CONCLUSION .............................................................................................. 46
5.1 Conclusion of the research ......................................................................................... 46
5.2 Limitation and Suggestion for Future Research ......................................................... 47
REFERENCES ....................................................................................................................... 48
Appendix ................................................................................................................................. 50
Questionnaire. ........................................................................................................................ 53
vii
12
LIST OF TABLE
Table 4.1 Frequency of balanced scorecard issues indicated by literature
(Generally)......................................................................................34
Table 4.2 level of satisfaction on the balanced scorecard issues indicated by
questionnaire...................................................................................37
Table 4.3 Scores of Hofstede’s cultural dimensions of Indonesia................ 41
viii
13
ABSTRACT
This study investigates the issues of balanced scorecard implementation through
literature review and questionnaire, and then consider the cultural characteristic as
the implication on the management practice in Immanuel Hospital. In particular,
the literature review approach used to find the issues of balanced scorecard
implementation as performance measurement include the balanced scorecard
world-wide implementation problem, the key success factor that essential to
makes the balanced scorecard implementation success, and the companies that
more likely to use balanced scorecard as the performance management system.
Moreover, issues of balanced scorecard in Immanuel Hospital are identified by
giving a questionnaire to the staff and managers. The national cultural
characteristic consideration as the implication on the management practice of
Immanuel Hospital is identified by collecting the data from Hofstede’s cultural
theory. In total, 25 balanced scorecard articles are analyzed and 28 respond from
staff level and manager level are collected. The findings reviewed and analyzed
from literature found that performance measures, communication, information
system, reward system and employee involvement are the most issues to be
discussed. From the questionnaire given, findings on the issues of balanced
scorecard implementation in Immanuel Hospital are lack of preparation on facing
new strategy, less optimum management practice, lack of human resource
management and lack of communication. Finally, the study gives suggestions for
Immanuel Hospital while working on balanced scorecard concept which takes the
advance action in creating a strategy as orientation, strengthen hospital culture,
focus on long-term benefit and performance indicator and improve the MIS
comprehensively.
Keyword: Balanced Scorecard, Hofstede’s cultural theory, Immanuel Hospital
ix
14
INTISARI
Studi ini menyelidiki isu implementasi balanced scorecard melalui kajian
literatur dan kuesioner, kemudian mempertimbangkan karakteristik budaya
sebagai implikasi pada praktik manajemen di Rumah Sakit Immanuel. Secara
khusus, tinjauan literatur untuk menemukan masalah implementasi balanced
scorecard sebagai pengukuran kinerja mencakup masalah penerapan balanced
scorecard di seluruh dunia, faktor kunci keberhasilan yang penting untuk
mewujudkan keberhasilan penerapan balanced scorecard, dan perusahaan yang
lebih cenderung menggunakan balanced scorecard sebagai sistem manajemen
kinerja. Selain itu, masalah balanced scorecard di Rumah Sakit Immanuel
diidentifikasi dengan memberikan kuesioner kepada staf dan manajer.
Pertimbangan karakteristik budaya nasional sebagai implikasi pada praktik
manajemen Rumah Sakit Immanuel diidentifikasi dengan mengumpulkan data
dari teori budaya Hofstede. Secara total, 25 artikel balanced scorecard dianalisis
dan 28 tanggapan dari tingkat staf dan tingkat manajer dikumpulkan. Temuan
yang ditinjau dan dianalisis dari literatur menemukan bahwa ukuran kinerja,
komunikasi, sistem informasi, sistem penghargaan dan keterlibatan karyawan
adalah isu yang paling banyak untuk dibahas. Dari kuesioner yang diberikan,
temuan mengenai penerapan balanced scorecard di Rumah Sakit Immanuel
adalah kurangnya persiapan untuk menghadapi strategi baru, praktik manajemen
yang kurang optimal, kurangnya pengelolaan sumber daya manusia dan
kurangnya komunikasi. Pada kajian akhir, penelitian tersebut memberi saran
untuk Rumah Sakit Immanuel ketika menerapkan konsep balanced scorecard.
Saran yang diberikan adalah mengambil tindakan terlebih dahulu dalam
menciptakan strategi sebagai orientasi, memperkuat budaya rumah sakit, fokus
pada indikator manfaat dan kinerja jangka panjang kemudian memperbaiki SIM
secara komprehensif.
Kata kunci: Balanced Scorecard, Teori Budaya Hofstede, Rumah Sakit Immanuel.
x
15
CHAPTER 1
INTRODUCTION
1.1 Research Background
Performance measurement is an important aspect that able to show what
happened in the organization or the company. Furthermore, performance
measurement must be sensitive to the internal and external environment of the
organization itself (Shankar Purbey, 2007). Performance measurement also used
in the profit and not-for-profit company valuation of the activity in the
organization.
Moreover, one way to detect and seek the problems related to performance
in a. In the not-for-profit sector, performance measurement needed for the
company or organization by checking and evaluating the implementation of the
planned strategy called balanced scorecard. The balanced scorecard itself becomes
the effective object to be researched since it covers main aspects of the company
or organization to achieve its strategic goals. The balanced scorecard becomes the
general inclusive concept which is used to measure the performance by single
metric or single category such as financial metrics. According to Kureshi (2014),
the comprehensiveness of the system determined the complexities of the
company.
The balanced scorecard will also help the organization or company to be
sustainable by detecting its performance. When the company or organization
make approach regarding the sustainability, the balanced scorecard will be used to
16
be reported and assessed by the management to determine the sustainable aspect
of the method the management used. The workers of the company and the
member of the organization also become the factor. The balanced scorecard will
make sure that there is an alignment of the organization in its strategic objective
and the work being undertaken, but it is not useful approach to control knowledge
by the management (Wake, 2015). Also, the evaluation of balanced scorecard will
detect performance of the board (Mansour, 2017). The balanced scorecard is used
to evaluate the quality of business process and to indicate the information useful
for the business process so that the company or organization will attain the goal
(Ratnasingam, 2009).
Not only manufacturing sector, balanced scorecard has developed and
used in many industries. According to Cheng (2016), many not-for-profit
enterprises or other like already implement balanced scorecard to assess the
performance of its business element. For example, private hospital’s performance
can be measured by using balanced scorecard since most of the income of the
hospitals usually contributed by the foundation of the hospital itself. Although the
contributions from the government exist, the development of the healthcare
service done by government needs to be concerned by the private hospital in order
to maintain the performance of it. Immanuel Hospital that located in Bandung has
been implemented the balanced scorecard performance measurement system for 2
years. The balanced scorecard that already implemented has many implications
that interest the researcher to do the research about it.
17
Considering the condition above, the writer will do research and test
wheater the implementation of balanced scorecard will effect to the performance
of the company or the organization with title “The Effect of Cultural Dimension
on Balanced Scorecard Implication in Immanuel Hospital”.
1.2 Research Questions
From the background, reseracher formulate the research questions as follows:
1. What are the issues related to BSC implementation in Immanuel Hospital?
2. What are the suggestion and implication for the Immanuel hospital adopting
BSC?
1.3 Research Objectives
From the research questions above, reseracher propose research objectives as
follows:
1. To identify the issue related balanced scorecard implementation in Immanuel
Hospital.
2. To give the suggestion for Immanuel Hospital regarding balanced scorecard
implementation.
1.4 Research benefit
With the objective already mentioned above, the final results of this study are
expected to be useful for the variety of aspect, especially in the business sector.
The benefit that expected from this research is as follows:
1. Theoretical benefit
The results of the study are expected to be useful for the significant
knowledge in the economic sector. Especially in the field of accounting
18
and in the next research regarding balanced scorecard. This study may also
help the other researcher in explaining balanced scorecard and company
performance.
2. Practical benefit
The hospital can use this research as the reference in studying and
processing significant aspect of the balanced scorecard in order to make
useful and concise decision regarding performance measurement of the
company or the organization.
1.5 Organization of Thesis
This research will be rganized as follows:
CHAPTER I. INTRODUCTION contain about the research background, problem
formulation, research objective and reserach benefit by conducting research about
balanced scorecard as performance mesurement. The background of the research
will be the focused on this chapter. The chapter will ended with the explanation of
research systematic writing.
CHAPTER II. LITERATURE REVIEW review the theory and literature about
performance measurement system, the effect of culture on performance
mesurement system and the balanced scorecard. The theory about cultural
dimension by hofstede and the performance measurement system definition is
explained in this chapter.
CHAPTER III. RESEARCH METHODOLOGY which provide data collection
and analysis as systematic method, company profile and the organization structure
of Immanuel Hospital. The company profile explain the historical path of the
19
Immanuel Hospital. Meanwhile, the organizational structure also describe the
situation of the management practice of the hospital.
CHAPTER IV. FINDINGS AND DISSCUSSION disscused about the issues of
balanced scorecard as performance measurement from literature review, issues
about the balanced scorecard implementation in Immanuel Hospital, the
implication of culture to the management practice in the Hospital and the
suggestion from the researcher.
CHAPTER 5. CONSLUSION concludes all of the research and give the limitation
as well as reccomendation for future research. The limitation will explain the
boundary of the research regarding balanced scorecard implementation.
Meanwhile, the recommendation will contain the suggestion for the future
reseracher when researching same topic about balanced scorecard implementation.
20
CHAPTER 2
LITERATURE REVIEW
2.1 Performance Measurement System
2.1.1 Definition of performance measurement
According to Moulling (2007) performance measurement will give the
information that needed to assess of which an organisation delivers value and
achieves goals. This definition also relates well to the balanced scorecard. The
four scorecard dimensions financial, customer, internal processes, innovation and
learning are implied: financial aspects are included in “delivering value”,
customers and stakeholders are key to the definition, while internal processes,
innovation and learning are central to the way organisations are managed. The
value of the performance will not only be valued by each of the structural
positions in the company or organization, but it will determine by the company or
the organization as a whole.
From the definitions mentioned above, it can be concluded that performance
measurement is the measurement activity that done on the value chain of the
company and the organization itself. From the result, it will become the feedback
for the management to make starting point in making a plan where the company
will do some adjustment on controlling and planning activity.
2.1.2 The purpose of performance measurement
Performance measurements have a purpose to motivate the employees in order
to achieve the organization’s target in accordance with the standard and condition
21
that company and organization already set. There are also the purposes of the
performance measurement in general:
1. Give the standard for each manager in terms of performance to be
evaluated
2. To determine the division contribution to whole company or the
organization.
3. Motivate the manager to maintain its performance or job so it will in line
with the goals of the company or the organization.
So, the system of performance measurement should be fulfilling its demand as
follows:
1. The system must be in line with the company or organization goals which
determine that the system must be kept in touch with the organization
performance and bring the performance in line with the company’s main
goal.
2. The performance measurement system should measure critical aspect and
seek for any problem in the performance of the organization in order to
achieve the main goal.
2.1.3 The benefit of performance measurement
According to McNair, C.J. Lynch, R. and Cross, K. (1990), the good purpose of
the performance measurement is as follows:
1. Trace the performance through the customer satisfaction, then it will bring
the good relationship between the company and its customers and
22
indirectly it will motivate the employees to give its best in order to gain
full customer satisfaction.
2. Motivate the employees to give its effort or serve the customer as the
internal sources of revenue.
3. Identify any cost inefficiency as well as contributing on the reduction of
waste.
4. Make strategic purpose to be clearer so it will make the organization
learning process growth.
2.1.4 The characteristic of performance measurement system
The characteristic of performance measurement system with the development
of business paradigm in the year to year which makes business is customer-
focused, the good performance measurement should be effective, at least have
these terms and condition as follows:
1. Make the activity and characteristic in line with the customer perspective.
2. Evaluating on many activities by using performance measurement which
customer-validated.
3. In line with all the aspect which influenced the customer, so it will result
in a comprehensive value.
4. Give the feedback for the whole member of the organization about the
problem which is solvable.
23
2.2 The effect of culture on performance measurement system
2.2.1 Performance measurement system and regional culture
The competitive business and the development of the management
technique has spread and increased. Therefore, performance management system
adoption is increasing since many companies seek for the management system
that will help them to achieve their goals. The competitive advantage among
companies that resulted from the performance measurement system has been
argued (Blundell, 2003).
Some organization have few attentions to the cultural factors to the
performance management system implementation (De Waal, A. A., 2006), in the
result they have the difficulties in implementing the performance management
system. Cultural value affect the management practice significantly. The
acceptance of performance management system like balanced scorecard affected
by the cultural value (Rhodes, 2008). Derived from western countries with the
western cultural influences, the organization especially in the developing country
cannot simply implement the performance management technique in terms of
socio-cultural environment. Therefore, the factor of culture needs to be taken
when assessing the balanced scorecard In Immanuel Hospital.
2.2.2 Hofstede’s Culture Theory
According to Merker, S. L. (1982) about Hofstede (1980) cultural dimension,
Culture have a widely meaning and defined in many different ways. He define
that culture is the collective programming of the mind that differ the member of
one human group from another. In making difference of national culture, Hofstede
24
(1980) makes classifications of dimension regarding cultural value. The four
dimensions are power distance, uncertainty avoidance, individualism versus
collectivism, and masculinity versus femininity. The last dimension which is long-
term orientation versus short-term orientation later will be added to the fourth
dimension. Its better to use Hofstede’s cultural dimension in order to knowing the
local needs (De Waal, A. A., 2006). This dimension also applied in widely
accounting research as the theoretical basis to investigate the cultural value of
accounting practices (Hofstede, G & Minkov, M, 2011). The dimensions showed
as followed:
1. Power Distance
This dimension explain that the people within culture accept the power
that distributed unequally. If the distance is high, the society tend to be
centralized and the power people accepted tend to unequally distributed.
Contrary, lower distance power impact to high demand of equal power in
society.
2. Uncertainty Avoidance
This dimension extent the member of culture feels or threatened by the
ambiguous or unknown situation. This dimension will resulting anxiety
which bring the culture to face it in different ways.
3. Individualism versus Collectivism
Individualism (high value) and collectivism (low value) differ in the use of
“I” and “we” self-image. Individualism tend to focus on themselves and
25
direct family only meanwhile collectivism society tend to active and take
care the group in exchange of loyalty.
4. Masculinity versus Femininity
Masculinity (high value) defined in society as the competitive,
achievement and success. This also can be mean that best is define by the
winning one. Femininity (low value) define that the society is caring to
raise the quality of life for the other.
5. Long-term orientation versus Short-term orientation
The short-term orientation (high value) prefer to maintain the past and
link while facing present and future. Short-term orientation (low value)
prefer to the pragmatic approach which makes more effort and thrift as
preparation for the future.
2.3 Balanced scorecard
2.3.1 Definition of Balanced Scorecard
Balanced scorecard concept actually is the approach for the management
which developed by Robert S. Kaplan from Harvard business school and David P.
Norton on early 1990. Balanced scorecard which namely from “balanced” and
“scorecard” have different meaning. Balanced means there are equal value
between non-financial and financial performance, short-term performance and
long-term performance, or the internal and external performance. Meanwhile,
scorecard is the tool used for writing the performance score of an employee. It
also can be used for achieving a score that wanted at the future by someone.
26
In its early, balanced scorecard used for maintaining the system for the
performance of the executive. Formerly it only used by financial side. Later on, it
develops into four perspectives which used to measure the performance or the
company or the organization as a whole. The four perspectives are financial,
customers, internal business process and learning and growth. Balanced scorecard
is able to translate the vision and strategy of the organization in the real
implementation. It proved that it helps many company in implementing its
business strategy to becoming better in performance so it will give better revenue
for the business itself.
2.3.2 The benefit of Balanced Scorecard
The development of balanced scorecard already helps many companies in
order to achieve its ultimate goals. It also has special benefit than traditional
management. The traditional one only measure from the financial perspective
only and only pay attention on tangible instrument, but as the business
developing, the intangible instrument are matters. The balanced scorecard is
answering these kinds of needs through the contemporary management strategy
which consist of financial, customer, internal business process, and learning and
growth.
2.4 Balanced Scorecard Perspective
2.4.1 Financial perspective
The benchmark for financial performance that used by balanced scorecard
usually taken from net income and return on investment, because those usually
used by the company to measure the profit. In balanced scorecard the financial
27
measurement have its important part, where it is the first perspective that
influence to other perspective which will be implemented. The financial
perspective will push to the other 3 perspective that must be achieved in order to
achieve the organization goals.
2.4.2 Customer perspective
The product is valuable when the customer demand is higher than the cost
company expense. The Company must be able to satisfy potential customer with
the best way they can do with the resources they get. There are 2 group of
measurement in this perspective:
1. Core Measurement Group
This group use for the how the company fulfilling the needs of its customers
in order to satisfy, protect, and gaining the market that already targeted. There are
five benchmarks in core measurement which is marketplace, customer acquisition,
customer being maintained, and profitability of the customer and customer
satisfaction.
2. Customer Value Proposition
This group of valuation is used for knowing how the company measures its
market value which they hold and potential marketplace which may they enter.
This valuation also can give more positive factor to performance about the
company that must serve in order to achieve the level of satisfaction, loyalty,
retention and acquisition of customer. Value proposition gives the attribute which
company gives in form of product or service which is sold in order to achieve
loyalty and customer satisfaction.
28
2.4.3 Internal business process perspective
The internal business process perspective gives its role by maintaining and
give the effort to keep the shareholder being satisfied with the financial returns
that resulting from the value proposition. Value proposition also able to attract
and maintain its customer and market that demanded by the customers. There are
three principal:
1. Innovation process
Innovation process is the important aspect in whole production process. In
innovation process it consists of two component which are identification
of customer needs and designing product which suitable for the customer
needs.
2. Operational process
Operational process is the activity that done by company from the
receiving order from the customer until the product is delivered to the
customer. It concentrates on the delivered product efficiently and in time.
3. After sales service
After sales service can be the guarantee and the replacement of broken
product.
2.4.4 Learning and growth perspective
This perspective provides the structure for the 3 perspective that already
mentioned, and to generating significant development and long-term maintenance.
It is important for the company to do the investment not only in the equipment for
29
producing the product or service, but also done the investment the on
infrastructure which are human resources, system, and procedure.
The learning and growth perspective have 3 capabilities scope which in line
relay with the internal condition of the company. As follows:
1. Employee capability
Employee capability is the part of the contribution of the worker to the
company.
2. Information system capability
The level of information provided the reliability and the time when the
information being get.
3. Organization situation
The contribution of the organizational situation is the suggestion that give
to the worker so they may work in accordance and as company want to.
30
CHAPTER 3
RESEARCH METHODOLOGY
3.1 Research Method
This study aims to analyze issues regarding the balanced scorecard
implementation from the previous studies, seek for the same issue in Immanuel
Hospital by giving the questionnaire and finally giving the suggestion for the
hospital to address the issue. The review will concentrate on the balanced
scorecard’s issues taken from the literature especially from accounting journals
and business journals. The journal will be taken from the online database to cover
the broad coverage of literature regarding the balanced scorecard implementation
(Albertsen, 2014). To acquire rich publication on the balanced scorecard and
performance management system the Google search engine also used (Hoque,
2014) beside other online publication. This research is a qualitative research that
seeks the influence of human behavior on the implementation of balanced
scorecard in an institution.
The issues will appear from the analysis of the literature and categorized based
on some common terms. Afterwards, the researcher will give questionnaires to the
hospital from employees level and manager level regarding the issues taken from
the literature review. The questionnaire will also support the direct observation,
interview, and some documentation to make sure the reliability level of the data.
This study will indicate the essential issues for Immanuel Hospital while working
on the balanced scorecard concept that comes from the first research questions
that analyze and generate some common issues from literature review and
31
Immanuel Hospital itself. This research hopefully provide useful information on
balanced scorecard implementation, especially on the private hospital.
3.2 Data Collection & Analysis
This research is qualitative research which use primary data and secondary
data, the study needs reference in general as well as responses from the
organization. For secondary data, the approach of the literature review shown in
Figure 3.1 is used from Hoque (2014).
Figure 3.1 Literature review approach by (Hoque, 2014).
Start With the General Topic
Review Aim
• Formulate research question
• Provide implication and suggestion
Collect Prior literature
• Database
• Web publication
Classify literature by
• Topic
• Research Setting
• Findings
Review literature and collect usefull
information
32
To fulfill the information and data of balanced scorecard issues for this
research, the data collection is taken from literature review and questionnaire
given to some Immanuel Hospital’s employees and managers. Also, For the first
research question which ask about the issues of balanced scorecard, the data
includes balanced scorecard world-wide implementation problem, the key sucess
factor that essential to makes the balanced scorecard implementation success, and
the companies that more likely to used balanced scorecard as the performance
management system. To solve the problem about balanced scorecard issues in
immanuel hospital, The data will be got from the questionnaire that given to the
managers and staff regarding the issues of balanced scorecard by using the Likert
scale as the basis of opinion. The scale from the Likert scale implementation on
the research will provide the priority level of the data to be used and then to be
researched. The observation, interview, and documentation is done in terms of
reliability level of data.
To answer the second research question, the researcher will discuss the
cultural characteristic of Indonesia based on Hoque (2014) cultural dimension.
From the analysis and identification of issues about the balanced scorecard,
Analyze collected information and get
the findings
Conclude the review
33
performance management system and analyzing Indonesia cultural characteristic,
the research will provide picture and consideration as the suggestion for the
Immanuel Hospital in implementing its performance measurement system such as
balanced scorecard.
3.3 Company Profile
3.3.1 Company’s Background and History
Immanuel Hospital Bandung is located in Jl. Raya Kopo No. 161,
Situsaeur, Bojongloa Kidul, Kota Bandung, West Java. The hospital was built in
Netherland colonial period. Now, the hospital is run under the foundation of GKP
Sinode West Java. The history of the hospitals is begun as follows:
1900 →Mr. Alkema changes his horse-drawn carriage parking spot on Pasirkaliki
road become medical treatment area.
1910 →Mr. Alkema who was a preacher be replaced by father Yohanes Iken who
was strain establish Zending Hospital Immanuel in Kebonjati road.
1922 →Immanuel hospital was moved to Situsaeur for further development.
1949 →On July 1st, 1949 ownership was acquisition by Gereja Kristen Pasundan
that the operating activity under the maintenance of Badan Rumah Sakit
Gereja Kristen Pasundan (BRS-GKP) Foundation.
1965 – Now → R.S. Immanuel used under the supervision of BRS-GKP
foundation, serve Bandung society region.
34
3.3.2 Company’s Vision and Mission
a. Vision
Giving services and medical education primarily and innovatively and
concerned to all the patients in the form of God’s Love and Caring.
b. Mission
- Conducting all healthcare services on the patient’s security basis.
- Conducting education, research and developing the scientific culture in
the healthcare industry.
- Developing tertiary services, supreme and develop.
- Establishing work culture and human resource based on Christianity
values in giving supreme services, reliable and ethical competently.
- Establishing cooperation with several parties in order to strengthen
hospital role in services and medical education.
3.3.3 Company’s Operation
The Hospital generally operates in several fields including Medical education,
medical services, medical scientific research and developer for doctor profession,
nurse, oncology and other medical concerns. The hospital also serving an
additional treatment such as home care services with directly conduct the
treatment at the patient’s dwelling. The benefit given to the patients are:
1. Time efficiency and energy
2. Convenience
3. Intensive in supervising the patient’s circumstances and needs
4. Plans care
35
5. Counseling and guidance treatments
3.4 Organization Structure
Organizational Structure will be enclosed in Appendix
36
CHAPTER 4
FINDINGS AND DISCUSSION
4.1 Key Issues about Balanced Scorecard form Literature
In order to investigate the issue regarding balanced scorecard
implementation, 25 articles identified from published literature were examined in
this study. The title and the author of 25 articles reviewed are mentioned in
Appendix 2. The result shows that issues about strategy are the most discussed.
The following issues are performance measures, communication, information
system, reward system and employee involvement.
Table 4.1 Frequency of balanced scorecard issues indicated by literature
(Generally)
Issues Indecated by Literature Regarding
Balanced Scorecard Implementation
Numbers of Article Indicated
Communication 3
Performance measures 7
Information system 2
Reward system 2
Strategy 9
Employee involvement 2
Source: Primary data (data processing), 2018
a. Communication: Communication is an important aspect for the balanced
scorecard to be effectivly applied during its process to be implemented.
37
Failness in balanced scorecard recognition and low strategy awareness resulted
from weak communication. The respond from manager and staff also
becoming the benefit for communication aspect that useful for the system in
case there is feedback on the system implemented, in this occasion the problem
faced will be solved in time
b. Performance measures: Studies found that balanced scorecard can become
supportive benchmark and provide theoretical framework for another
measurement system. Previous studies also determine that balanced scorecard
made and use to identify possible gap (strategic measure) of a company against
other leading company
c. Information System: the balanced scorecard that integrates the information
system in company or organization can create the bridge between the
progressive business strategy and the performance indicator. Moreover,
balanced scorecard strengthens the linkage between them. Balanced scorecard
also effective for planning the management information system
d. Reward system : From the literature review, Most literature identify that the
reward and incentive system with the balanced scorecard implementation have
no relationship. The study only found some literature discuss the link between
the balanced scorecard implementation with the compensation. It is beneficial
for organization or company to link the balanced scorecard performance to the
reward system in order to motivate employee and make sure the strategic goals
achieved
38
e. Strategy : Balanced scorecard as a strategy mostly found to be an effective
system in most of the literature reviewed. The perspective are able to foster the
strategy to the employee about the balanced scorecard so it motivate in form of
the commitment with less resistance feeling. The positive attitudes of the
balanced scorecard also make the success of its implementation
f. Employee involvement : Study found that balanced scorecard implementation
creates the meaningful environment for the employee to work, the employee
involvement also impact to the balanced scorecard implementations. Balanced
scorecard utilize an approach to facilitate management strategies.
Based on literature review, the issues is about strategy and performance measure
issues which are the common aspect to be discussed. From the strategy issues,
balanced scorecard implementation can detect a problem and becomes the
problem solution for it. For example problem about the communication among
organization level, studies also found that balanced scorecard implementation can
be in line with other performance management system, for example with the
implementation of Continous Improvement (CI). The balanced scorecard also can
be used as the basis for other comprehensive performance measures model in an
organization or company that have specific purpose for the best achievemet of the
organization itself.
4.2 Issues of Balanced Scorecard Implementation in Immanuel
Hospital
For the first research question that require the issues about balanced
scorecard that exist in Immanuel Hospital, the six issues got from literature in
39
general becomes the base for detecting the issues in Immanuel Hospital. The
investigation is done by giving questionnaire to staff level and manager level
depend on the issues that suitable to be asked in the questionnaire. The
questionnaire given is made base on the Likert scale that measures the satisfaction
of some issues to be researched in this study. The strategy, performance and
employee involvement issues questionnaire is given to the manager level while,
the communication, reward system and information system issues questionnaire is
given to the staff from the different department. The total number of question are
26 that devided into 6 category based on the 6 issues of balanced scorecard. Here
the result from 28 respondent that researcher found :
Table 4.2 level of satisfaction on the balanced scorecard issues indicated by
questionnaire.
Source: Primary data (data processing), 2018
Issues Indicated by
Literature
Regarding Balanced
Scorecard
Implementation
Level of Satisfaction from 28 Respondent (%)
Strongly
agree Agree
Neither
Agree nor
Disagree
Disagree Strongly
disagree
Communication 37,5 42,3 7,1 4,2 8,9
Performance
measures 43,8 50,0 3,6 0,9 1,8
Information system 22,1 66,4 7,9 2,1 1,4
Reward system 41,1 51,8 5,4 1,8 0,0
Strategy 53,6 34,8 7,1 3,6 0,9
Employee
involvement 34,3 32,1 25,7 7,1 0,7
40
4.2.1 Lack of Preparation on Facing new Strategy
The balanced scorecard helps the company by creating four separate
dimensions and create specific direction for the strategy of the company.
Unfortunately, Immanuel hospital have no clear strategy in facing new regulation
from the government regarding JKN generated by BPJS kesehatan especially in
cost management. Immanuel Hospital seems to have problem in its BPJS claim
and calculation management. Its often found that the amount of BPJS cost that
hospital to be claim between the finance department, management information
system department and accounting department have unbalance amount. The claim
to BPJS kesehatan also found to be not optimum, the cost amount to be claimed
not fully recieved since the calculation on the claim by the three department did
not balanced. The social culture in Immanuel Hospital is different with others, for
example the medical treatment for preacher is fully borne by the hospital which
lead to high cost of medical treatment. With the high number of preacher,
immanuel hospital seems to have financial risk on the treatment cost than other
hospital.
4.2.2 Less optimum management practice
The large gap will exist if the power distance have the high score on a
country regarding the decision making between the top management and
employee level (Reddy, 2011). Sometimes, manager put too much attention on the
manager level job and tend to ignore their sub staff problem. Immanuel Hospital
have seperate three main departments in its financial management. The pharmacy
& billing department, finance department and accounting department. Those
41
department are unitegrated and not efficient. The same job that can be done by an
employee is done by more than one person, this problem caused a high HR cost.
Decision making less involving other member of BOD. The job description and
responsibility distributed to the staff sometimes not clear enough, so when facing
a problem regarding responsibility, one department occasionaly blame another
department. It happened in financial department, which are Finance department
and Accounting department.
4.2.3 Lack of human resource management
The organization structure evaluation is needed for the Hospital. When the
management doesn’t put much attention on the human resources efficiency, it will
lead to high payroll cost. Immanuel Hospital currently facing the high cost of HR
that resulted from high number of employee. Also, organizational structure
evaluation currently done since the new reposition on director makes the
organizational structure not fully effective yet. Immanuel Hospital also not hire
high number of young people as employee which lead to uninnovative work.
Although the training and skill upgrading is held by the hospital of which named
is DIKLIT, the number of employee still becoming problems.
4.2.4 Lack of communication
The hospital seems to have a problem with the claim of the JKN generated
by BPJS Kesehatan. The good communication will lead to the employee
motivation in increasing their quality of work. The communication is too
bureaucratic which often used a letter than meeting. The decision making
becomes consume a lot of time. For example, decision about renovating old
42
building which need fast response to decide. The decision is made without
involving the other directors, which is lead to one absolute decision. This will also
lead to high risk of ineffective decision and will harm the implementation on the
field.
4.3 Implication and Suggestion
For the second research question that asking about the implication and
suggestion to the Immanuel Hospital, the influence of Indonesian culture on the
balanced scorecard implementations discussed on the basis of Hofstede's cultural
dimension. Later, the study will provide the suggestion on the basis of the
balanced scorecard issues for Immanuel hospital.
4.3.1 Indonesian culture’s Impact on Balanced Scorecard implementation
As Rhodes (2008) finding mentioned on chapter 2, the national culture can
impact on the performance management system and management practice through
the review of management and accounting literature review. Then, the cultural
factor becomes the factors for the management to be concerned when applying the
balanced scorecard. Table 3 show the Hofstede’s cultural dimension from
Indonesia. Through Hofstede (1980) cultural dimension here is the conclusion for
the Indonesia cultural characteristic:
g. Indonesia has the higher value of power distance that explains Indonesian
people are more diverse and have a different identity. The value explains that
power tends to be centralized and obedience is counted on team members.
Means that employee expected to be told what to do and when. The manager
also tends to be respected as the controller in the organization or company.
43
h. Indonesia has a low score in individualism dimension which means Indonesian
people are collectivist society. The people in Indonesia seems to belong to the
group and take care the other people, in exchange they will recognize with
loyalty.
i. The low score on the masculine dimension of Indonesian people explains that
the people in Indonesia have a low competitive act and tend to concern about
the quality of life. The family comes first then the job. Indonesian people tend
to think that if the superior happy, then they do what they do to maintain that
without concerning any further action and feedback to them. Indonesian people
have low score on uncertainty avoidance dimension. When upset, people tend
to hide its anger and not to show their emotion externally.
j. Indonesia has a high score on long-term orientation dimension which explains
that the truth depends on their situation in the past while dealing with present
and future situation or challenges.
k. Indonesia has a low score on indulgence dimension which explains that
Indonesian people are restraint which not put much emphasis on leisure time.
This society also feel that action is restrained by social norm, on the other side
indulging are somewhat wrong.
Table 4.3 Scores of Hofstede’s cultural dimensions of Indonesia
Cultural Dimensions Indonesia
Power Distance 78
Individualism 14
Masculinity 46
44
Uncertainty Avoidance 48
Long-Term Orientation 62
Indulgence 38
Source https://www.hofstede-insights.com/country-comparison/,2018
In Indonesia, most manager or sub-manager in the company or
organization like the hospital share their organizational goals and strategy to the
staff and the employee. If there is any problem faced usually it will solve in group
discussion. The employee also can deliver their opinion to the manager. This also
means that vertical and horizontal communication seems to be good.
Unfortunately, Indonesia has very low individualism which explains that it will
influence individual motivation to participate in the individual task. Meanwhile,
balanced scorecard needs cooperation in order to be implemented and developed.
Therefore, individual activities and competition are not very good like western
did. So, it seems to be challenging for Indonesian companies to implement
balanced scorecard.
4.3.2 Factor that helps success on Balanced Scorecard implementation in
Immanuel Hospital
Although it seems there are some barrier for balanced scorecard system to
be implemented in Indonesia, if Immanuel Hospital finds the way to clear the
barrier and keep developed by doing some exploration to other practice regarding
balanced scorecard implementation, hopefully, the hospital will find the better
way in improving its balanced scorecard system.
1. Take the advance action in creating a strategy as orientation.
45
The balanced scorecard is recognized by many studies to be effective as
the performance measure and mapping the goals to be achieved by the
company or organization. Beside using balanced scorecard as performance
measurement, Immanuel Hospital must consider that it's important to
setting advance strategy by creating the conceptual framework to identify
overall strategy.
2. Strengthen hospital Culture
Rhodes (2008) tell that culture is affecting the performance measurement
system, Immanuel Hospital as the Christian culture based private hospital
already implement the good Christian culture on its operational activity as
the core value. The culture need to be concerned is the national culture that
impacts on the personality of the employee.
3. Focus on Long-term Benefit and Performance Indicator
Immanuel Hospital must be aware of the medical R&D and pay more
attention to medical industry especially for the private hospital. Creating
short-term PI is also important, but the consideration in adapting the short-
term PI to Long-term is more important.
4. Improve the MIS comprehensively
The management Information system improvement and maintenance is
necessarily for better quality of work. From the system developed, the
hospital can gain great benefits such as cost efficiency, lower level of error
occurrence and more comperhensive control system.
46
CHAPTER 5
CONCLUSION
5.1 Conclusion of the research
The findings found that the issues of communication, performance
measures, information system, reward system, strategy, and employee
involvement are the most six issues to be disscused. The researcher also give the
questionnaire to the employee and manager at Immanuel hospital to find out the
management situation. The result show that from the issues taken from the
previous literature review, the level of satisfaction on the management situation in
Immanuel hospital are high (average 46,2% Agree on the question about BSC
issues). Later on, the result will be connected with the Hofstede’s cultural
dimension theory. The theory will explain and becomes the implicator of the
culture in Indonesia to management practice on the company or the organization.
The theory also give the description for the researcher to give the suggestions on
the management practice of Immanuel hospital regarding balanced scorecard
implementation.
The suggestions generate from the study needs the advanced action in
creating strategy as orientation, strengthen hospital culture, focus on long-term
benefit and performance indicator and the last is improve the MIS
comprehensively. The balanced scorecard can help the hospital to anticipate and
solve unpredicted problem and situation on the future.
47
5.2 Limitation and Suggestion for Future Research
The issues found in this research can be used as the consideration to avoid
any negative effect on the company in implementing balanced scorecard as
performance measurement system. For future research, the literature review may
be done on the broader approach to get reliable data on the issues.
The limitation of this research lies on the time period of research. The
research that only done in Immanuel Hospital only analized one period of
director. Also, in future research, the number of respondend should be added to
investigate balanced scorecard implementation in Immanuel Hospital. Future
research may concern on the balanced scorecard implementation in Indonesian
company other than Immanuel Hospital.
48
REFERENCES
Albertsen, O. A. (2014). The Balance Scorecard's Missing Link to Compensation: A
Literature Review and an Agenda for Future Research. Journal of Accounting &
Organizational Change, 10(4), 431-465, doi:/10.1108/JAOC-03-2013-0024
Aly, A. H., & Mansour, M. E. (2017). Evaluating the Sustainable Performance of Corporate
Boards: the Balanced Scorecard Approach. Managerial Auditing Journal, 3 (2), 167-
195. doi:10.1108/MAJ-04-2016-1358
Blundell, B., Sayers, H., & Shanahan, Y. (2003). The Adoption and Use of the Balanced
Scorecard in New Zealand: A Survey of the Top 40 Companies. Pacific Accounting
Review, 15(1), 49-74. doi:10.1108/jamr-12-2012-0051
Cheng, M. M., & Humphreys, K. A. (2016). Managing Strategic Uncertainty. Managerial
Auditing Journal, 31(4/5), 512-534. doi:10.1108/maj-12-2015-1286
De Waal, A. A. (2006). The Role of Behavioral Factors and National Cultures in Creating
Effective Performance Management Systemss. Systemic Practice and Action
Research, 19(1), 61-79. doi:10.1007/s11213-005-9004-2
Hoque, Z. (2014). 20 Years Old Studies on the Balanced Scorecard: Trends,
Accomplishments, Gaps and Opportunities for Future Research. The British
Accounting Review, 46, 33-59. doi:10.1016/j.bar.2013.10.003
Hofstede, G & Minkov, M. (2011). The Evolution of Hofstede's Doctrine. Cross Cultural
Management: An International Journal, 18(1), 10-20.
doi:10.1108/1352760111110426
Kureshi, N. I. (2014). To 'Balanced Scorecard' or not to 'Balanced Scorecard' - That is the
Question. Journal of Strategy and Performance Management, 2(1), 31-38.
Max, M. (2007). Performance Measurement Definitions: Linking Performance Measurement
and Organisational Excellence, International Journal of Health Care Quality
Assurance, 20(3), 181-183, doi:10.1108/09526860710743327
Merker, S. L. (1982). Greet Hofstede: Culture', Consequences: International differences in
work-related values. Beverly Hills, London: Saga Publications, 1980, 475 Behavioral
Science, 27(2), 195-197. doi:10.1002/bs.3830270213
49
McNair, C.J. Lynch, R. and Cross, K. (1990), “Do Financial and Non-financial Measures
Have to Agree?” Management Accounting, 72(5), 28–36.
Purbey, S. (2007). Performance Measurement System for Healthcare Processes. International
Journal of Productivity and Performance Management, 56(3), 241-251.
doi:10.1108/17410400710731446
Ratnasingam, P. (2009). Service Quality Management Applying the Balanced Scorecard: An
Exploratory Study. International Journal of Commerce and Management, 19(2), 127-
316. doi:10.1108/10569210910967888
Reddy, A. (2011). Cultural Dimensions & Impact on Performance Management. International
Journal of Multidisciplinary Research, 1(6), 300-311.
Rhodes, J., Walsh, P., & Lok, P. (2008). Convergence and Divergence Issues in Strategic
Management- Indonesia's Experience with the Balanced Scorecard in HR
Management. The International Journal of Human Resource Management, 19(6),
1170-1185. doi:10.1080/09585190802051477
Wake, N. J. (2015). The Use of Balanced Scorecard to Measure Knowledge Work.
International Journal of Productivity and Performance Measurement, 64(4), 590-602.
doi:10.1108/ijppm-08-2012-0091
50
Appendix
Appendix 1 Organizational Structure of Immanuel Hospital
51
Appendix 2 List of article review in this study
No Author (Year) Title
1 Helen Atkinson, (2006) Strategy implementation: a role for the balanced
scorecard?
2 Heidi Rasila, Johanna Alho, Suvi Nenonen,
(2010)
Using balanced scorecard in operationalising FM
strategies
3 Ruzita Jusoh, Daing Nasir Ibrahim,
Yuserrie Zainuddin, (2007)
Moderating Effect of Balanced Scorecard Measures
Usage on Strategy‐performance Relationship: An
Empirical Study of Manufacturing Firms
4 Majidul Islam, , Hani Tadros, (2012)
Corporate Strategy, Employees’ Attitudes Toward
the Balanced Scorecard, and Corporate
Performance: A Contingency Approach, in Marc J.
Epstein, John Y. Lee (ed.)
5 Archana Yemeshvary Ashok Upadhyay,
Sasmita Palo, (2013)
Engaging employees through balanced scorecard
implementation
6 Meabh Smith, John Loonam, (2016)
Exploring strategic execution: A case study on the
use of the balanced scorecard within an Irish
hospital
7 Mandar Dabhilkar, Lars Bengtsson, (2004) Balanced scorecards for strategic and sustainable
continuous improvement capability
8 Shi‐Ming Huang, Chia‐Ling Lee, Ai‐Chin
Kao, (2006)
Balancing performance measures for information
security management: A balanced scorecard
framework
9 Ignacio Urrutia, Scott D. Eriksen, (2005) Application of the Balanced Scorecard in Spanish
private health‐care management
10 Hemantha S. B. Herath , Wayne G.
Bremser , Jacob G. Birnberg , (2014)
A Balanced Scorecard Strategic Initiative Planning
Model with Resource Constraints, in Marc J.
Epstein , John Y. Lee (ed.)
11 Gérald Naro, Denis Travaillé, (2011) The role of the balanced scorecard in the
formulation and control of strategic processes
12 Douglas E. Ziegenfuss, (2000) Developing an internal auditing department
balanced scorecard
13 Changiz Valmohammadi, Azadeh Servati,
(2011)
Performance measurement system implementation
using Balanced Scorecard and statistical methods
14 Lars-Göran Aidemark, , Stefano Baraldi, ,
Elin K. Funck, , Andreas Jansson, (2010)
The importance of balanced scorecards in hospitals,
in Marc J. Epstein, Jean-François Manzoni,
Antonio Davila (ed.)
15 Mandy M. Cheng, Kerry A. Humphreys, Managing strategic uncertainty: The diversity and
52
(2016) use of performance measures in the balanced
scorecard
16 Michael Ritter, (2003) The use of balanced scorecards in the strategic
management of corporate communication
17 Juha Kettunen, Ismo Kantola, (2005) Management information system based on the
balanced scorecard
18 Oana Alexandra Albertsen, Rainer Lueg,
(2014)
The balanced scorecard’s missing link to
compensation: A literature review and an agenda
for future research
19 Petr Snapka and Andrea Copikova, (2011) Balanced Scorecard and Compensation
20 Hanne Nørreklit, Falconer Mitchell, (2014) Contemporary issues on the balance scorecard
21 Mary A. Malina and Frank H. Selto (2001)
Communicating and Controlling Strategy: An
Empirical Study of the Effectiveness of the
Balanced Scorecard
22 Anne Wu, (2005) The integration between Balanced Scorecard and
intellectual capital
23 Rainer Lueg, (2015) Strategy maps: the essential link between the
balanced scorecard and action
24
Marvin Soderberg, Suresh Kalagnanam,
Norman T. Sheehan, Ganesh
Vaidyanathan, (2011)
When is a balanced scorecard a balanced
scorecard?
25 Kurt Schobel, Cam Scholey, (2012) Balanced Scorecards in education: focusing on
financial strategies
53
Appendix 3 Questionnaire
Questionnaire.
Bapak, Ibu, Saudara(i) yang saya hormati.
Perkenalkan saya Immanuel Christian selaku mahasiswa Akuntansi, Fakultas
Bisnis, President University. Saat ini saya sedang melakukan penelitian mengenai
isu Balanced scorecard berdasarkan penelitian yang saya lakukan terhadap
management di RS immanuel, dengan pembimbing Monika Kussetya Ciptani. SE,
Ak, M.Ak
Saya memohon bantuan Bapak/Ibu dan Saudara(i) untuk mengisi kuesioner ini,
yang sepenuhnya hanya untuk kepentingan penelitian. Saya menjamin semua
informasi yang Bapak/Ibu dan Saudara(i) berikan akan dijaga kerahasiaannya dan
digunakan sepenuhnya untuk keperluan pengembangan peneltian. Pengisian dari
kuesioner ini hanya membutuhkan waktu kurang dari 3 menit.
Saya mengucapkan terima kasih atas kerjasama dan bantuan Bapak/Ibu dan
Saudara(i). Tanpa bantuan Bapak/Ibu dan Saudara(i) penelitian ini tidak mungkin
terselesaikan.
Communication
Manager mengkomunikasikan program kerja terhadap karyawannya. (manager
communicate the job desk to his/her staff) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Mengadakan meeting untuk menyelesaikan masalah yang ada. (have a meeting to
solve the problem) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
54
Manager mengkomunikasikan dan menerapkan visi & misi RS di ruangan kerja.
(manager implement the hospital Vision & mission in the office ) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Manager memotivasi staff-nya dengan baik. (manager motivate its employee) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Sering terjadi kegagalan sistem atau server down saat mengerjakan data kantor.
(The system failure happen many times) *
Mark only one oval.
1 2 3 4 5
Strongly
Agree Strongly Disagree
Manager menyampaikan reward dan punishment untuk staff-nya. (Manager
communicate the reward and punishment system) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Reward System
RS telah menerapkan Upah Minimum Regional untuk pengupahan. (Hospital
aleady set the minimum regional salary) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Bekerja extra atau lembur dibayar. (Doing Overtime is Paid) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Ada benefit (non cash) lain yang diterima selain gaji pokok. (There is other non-
cash benefit recieved beside the salary) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Karyawan bisa memanfaatkan fasilitas kesehatan yang diberikan RS. (employee
can use the medical facility given by hospital) *
55
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Information System
Terdapat LAN (Local Area Network) dengan access yang baik. (There are good
LAN in hospital) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Karyawan bisa mengakses seluruh data di setiap komputer mengenai
pekerjaannya. (Employee can access all data needed during its work) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Terdapat ototisasi (di password atau tidak) penggunaan komputer. (there is
authorization in using office computer) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Terdapat maintenance komputer atau system yang baik. (Good computer/system
maintenance) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Terdapat tenaga ahli komputer yang baik dalam mengatasi problem mengenai IT.
(Good skill capability of IT employee in handling the problem related with IT) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Strategy
Strategy yang diterapkan sesuai dengan visi misi perusahaan. (There are proper
strategy implementation that in line with hospital Vision & Mission) *
Mark only one oval.
1 2 3 4 5
56
Strongly Agree
Strongly Disagree
Setiap manager mengerti akan strategy yang diterapkan atau disampaikan. (Every
manager understand about strategy delivered to them ) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Performance Measure
kebanyakan Karyawan memenuhi target bekerja yang ditetapkan. (Most employee
fulfill their work target) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Karyawan sadar akan pengukuran kinerja yang terdapat di RS. (Employee aware
about performance measurement exist in Hospital) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Terdapat reward and bonus untuk pencapaian lebih dari karyawan. (There are
bonus for the employee for the achievement they got) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Penanganan yang baik terhadap komplain pasien atau mitra. (Good problem
solving to feedback given by patient or partner ) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Employee Involvement
Karyawan mendapatkan training sesuai dengan kebutuhan. (employee get proper
training as needed) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
karyawan terlibat dalam perumusan visi misi. (Employee have participate in the
made of Vision & Mission) *
Mark only one oval.
57
1 2 3 4 5
Strongly Agree
Strongly Disagree
Karyawan terlibat dalam perencanaan angaran.(Employee participate in budgeting
process) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Terdapat saran dari karyawan yang di implementasikan di RS. (There is
implementation from suggestion given by employee) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
Selalu mengadakan rapat rutin. (There are routine meeting in office) *
Mark only one oval.
1 2 3 4 5
Strongly Agree
Strongly Disagree
