Tujuan penelitian ini adalah menganalisis kinerja RSUD Cicalengka melaluipendekatan balanced scorecard. Desain penelitian adalah deskriptif analitikdengan pendekatan kualitatif. Hasil penelitian menunjukkan kinerjakeuanganbaik: pendapatan meningkat,peningkatan pengeluaran biaya tidak lebihbesar dari rasio pertumbuhan pendapatan, realisasi pendapatan mencapai target,cost recovery meningkat. Yang perlu diperhatikan adalah perbandingan realisasidengan anggaran pengeluaran terdapat selisih yang cukup besar. Kinerjapelanggan dinilai kurang:jumlah komplain pelanggan meningkat kembali, tingkatretensi dan akuisisi pelanggan rendah. Kinerja proses bisnis internal dinilaicukup: kemampuan inovasi dan pertumbuhan pasien rawat inap baik,pertumbuhan pasien rawat jalan perlu mendapat perhatian. Kinerja pembelajarandan pertumbuhan dinilai baik:tingkat absensi pegawai baik, produktivitas pegawaidan akses terhadap pendidikan dan pelatihan meningkat. Secara keseluruhankinerja RSUD Cicalengka adalah cukup.Kata kunci:Analisis kinerja,balanced scorecard

---

The purpose of this study was to analyze the performance of RSUD CicalengkaKabupaten Bandung through a balanced scorecard approach. The study designwas a descriptive analytic with a qualitative approach. The results showed goodfinancial performances, such as an increased revenue, increased expenses ofwhich are not greater than the ratio of revenue growth, achieved target of revenuerealization, and increased cost recovery. It is noteworthy that the comparison ofactual to budget expenditures were in considerable margin. Meanwhile, thecustomer performance is quite disappointing, which indicated by the increasednumber of customer complaints, and the low rate of customer retention andacquisition. Internal business process performance is fairly good, such as goodinnovation ability and growth in inpatient, but outpatient growth needs attention.Learning and growth performance is good, such as decent employee absenteeismand increased employee productivity and access to education and training.Therefore, the overall performance of RSUD Cicalengka is fairly good.Key word:Performance analysis, balanced scorecard