Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center

Yıl 2020, Cilt: 6 Sayı: 11, 1 - 14, 31.05.2020

Farkhan Wisnu Wardhono , Rudy M Harahap

https://doi.org/10.25069/spmj.585302

Öz

Health
is primary needs for people in many countries. Indonesia, with more than 250 million
citizens, needs to organize this sector well. Since it has vast area, government
decentralize this sector through local government to establish a mass public
health unit in every region. It called with Community Health Center or we
called it “Puskesmas”.  As a public
organization which receive budget from government, a Community Health Center
must accountable to government from using their budget. From this point,
government must ensure that community or public organizations reach their
objectives providing health care to the citizen.

Tambakaji Community
Health Center has strategic plan as a guidance to reach their obligation. They
use balance scorecard as a evaluating tools to measure their performance. The
result from evaluating performance through balance scorecard are used by
management to establish a new strategic planning for next period. This paper
review Tambakaji Community Health Center’s Strategic Planning for the year
2016-2020, the vision and mission, strategic objectives, and evaluation of
strategic plan. Also, assessing the balance scorecrd model in their objctives
achievement whether effective or not. At the last, this paper also make
suggestions that may be helpful to improve or make a better plan.

Anahtar Kelimeler

balance scorecard; strategy plan; strategy evaluation; health; public

Kamu Sektörü Organizasyonlarında Stratejik Planlama Geliştirmede Etkili Bir Araç Olarak Puan Kartını Dengelemek: Toplum Sağlığı Merkezinden Kanıtlar

Öz

Sağlık birçok ülkede insanlar
için birincil ihtiyaçtır. 250 milyondan fazla vatandaşıyla Endonezya'nın bu
sektörü iyi organize etmesi gerekiyor. Geniş bir alana sahip olduğundan,
hükümet her bölgede kitlesel bir halk sağlığı birimi kurmak için yerel yönetimler
aracılığıyla bu sektörü yerelleştirmiştir. Toplum Sağlığı Merkezi ile ya da
“Puskesmas” olarak adlandırdık. Devletten bütçe alan bir kamu kuruluşu olarak,
bir Halk Sağlığı Merkezi'nin bütçesini kullanarak hükümete karşı sorumlu olması
gerekir. Bu noktadan itibaren, hükümet, topluluk veya kamu kuruluşlarının
vatandaşlara sağlık hizmeti sağlama hedeflerine ulaşmasını sağlamalıdır.

Tambakaji Toplum Sağlığı Merkezi,
yükümlülüklerini yerine getirmek için bir rehber olarak stratejik plana
sahiptir. Bakiye puan kartını, performanslarını ölçmek için bir değerlendirme
aracı olarak kullanırlar. Performansı bilanço yoluyla değerlendirmenin sonucu,
yönetim tarafından gelecek dönem için yeni bir stratejik planlama oluşturmak
için kullanılır. Bu makale Tambakaji Toplum Sağlığı Merkezi’nin 2016-2020
yılları için Stratejik Planlama, vizyon ve misyon, stratejik hedefler ve
stratejik planın değerlendirilmesini gözden geçirmektedir. Ayrıca, bilanço puan
modelinin objektif başarılarında etkili olup olmamasına bakılarak değerlendirilmesi.
Sonunda, bu makale ayrıca daha iyi bir plan geliştirmek veya geliştirmek için
yardımcı olabilecek önerilerde bulunur

Anahtar Kelimeler

bilanço kartı; strateji planı; strateji değerlendirmesi; sağlık; halka açık

Kaynakça

• Akbar, M., Munawaroh, S., and Syahdan, S.A.,. (2017). Balance Scorecard Implementation in Public Sector Organization, A Problem?. International Journal Of Accounting, Finance, And Economic, Vol.1
• Baroma, B., Bellisario, A., Chirico, A., Appolloni. (2013). A Breakthroughs in the Management Accounting Science: Imaging a Balanced Scorecard Thought by Lean Philosophy Rationales Transit Stud Rev 20, pp. 239-251
• Cardos, M., and Candela, J., (2009). A review of the learning and growth perspective: a new approach to labour climate. International Journal of Management Science and Engineering Management Vol. 4 (2009) No. 4, pp. 243-259.
• David, Fred R., David, Forest R. (2017). Strategic Management: A Competitive Advantage Approach. 16th edition. Harlow: Pearson Education LimitedGauthier, J., Hagarty, D., and Wilson, C. (2003). Results using the balanced scorecard in the public sector. Journal of Corporate Real Estate Volume 6 Number 1, 53-63
• Hoque, Z. and James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research, 12, 1-17. https://doi.org/10.2308/jmar.2000.12.1.1
• Hussain, Z and Farooq, A. (2011). Balanced Scorecard Perspective On Change And Performance: A Study Of Selected Indian Companies. Procedia - Social and Behavioral Sciences, 24, 754–768. https://doi:10.1016/j.sbspro.2011.09.043
• Jaget, P., and Wet, JH. (2007). An Appropriate Financial Perspective for a Balanced Scorecard. Southern African Business Review Volume 11 Number 2, 98-113.
• Jalaludin, D., Nabiha, A.K.S., and Way, S.P. (2014). Managing Environmental And Economic Performance: A Review Of Theory And Practice On Performance Measurement. The International Journal of Accounting and Business Society, 93-113.
• Kaplan, R.S. (2001). Strategic performance measurement and management in non-profit organizations. Non-profit Management and Leadership, Vol. 11 No. 3, pp. 353-70.
• Kaplan, R.S. and Norton, D. (1996). The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Publishing, Boston, MA.
• Kaplan, R.S. and Norton, D. (2001). The Strategy-Focused Organization: How Balanced Scorecard Companies Survive in the New Business Environment, Harvard Business School Publishing, Boston, MA.
• Kaplan, R.S. and Norton, D. (1992). The Balanced Scorecard—Measures that Drive Performance. Harvard Business Revie, January-February 1992 IssueLow, KCP., Teo, TC,. (2016). The Impact of Goal Setting on Employee Effectiveness to Improve Organisation Effectiveness: Empirical study of a High-Tech Company in Singapore. Journal of Business & Economic Policy Vol. 3, No. 1; March 2016, 82-97
• Marr, B. (2019). Balanced Scorecard: How To Create A Public Sector BSC. https://bernardmarr.com/default.asp?contentID=1473 accesed June 12, 2019.
• Nor, W. (2012). Penerapan Balance Scorecard pada Pemerintah Daerah. AUDI Jurnal Bisnis dan Akuntansi, 280-292.
• Opris, Madalina E., and Chitu, A. (2014). Importance of financial perspective indicators in Balanced Scorecard in a leasing company. Theoretical and Applied Economics Volume XXI (2014), No. 8(597), pp. 59-68.
• Poister, T.H,. (2010). The Future of Strategic Planning in the Public Sector: Linking Strategic Management and Performance. Public Administration Review, Special Review, 246-254.
• Rigby, D and Bilodeau, B,. 2015, Management Tools & Trends 2015, London: Bain & Company
• Savkin, A. (2014). Example of Nonprofit Balanced Scorecard with 14 KPIs. https://bscdesigner.com/nonprofit-scorecard.htm accessed June 14, 2019.
• Ulandari, L.P.S., Indrayanthi, P.A. (2016). Basis for Development of Local Public Service Primary Health Care Business Strategic Plan in Gianyar District, Bali. Kesmas: National Public Health Journal. 2016; 11 (2): 86-93
• Wasisto, B; et al. (2009). Sejarah Pembangunan Kesehatan Indonesia 1973-2009. Kementerian Kesehatan Republik Indonesia (History of Health Sector Development in Indonesia). ISBN 9799254922
• Yoo, JS., Lee, JK., and Park, JH. (2005). A framework for designing the balanced supply chain scorecard. European Journal of Information Systems (2005) 14, 335–346.