This study aims to analyze and determine the financial and non-financial performance of Puskesmas (Health Center) Kasihan II Bantul with the implementation of the balanced scorecard method. The data used in this study were primary data in the form of questionnaires and interviews. The secondary data were in the form of 2016 and 2017 financial statements, customer data, employee data, and other documents from Puskesmas Kasihan II Public Bantul. Based on the results of research that has been done, it is known that in the financial perspective there are four ratios used, namely income growth ratio, cost change ratio, return of asset (ROA) ratio, and return on equity (ROE) ratio. From the four ratios, it is only the cost change ratio which is considered less. In the customer perspective, there are three measurements, namely customer acquisition, customer retention, and customer satisfaction. Only customer retention is considered insufficient. In the perspective of internal business processes that include the innovation process, operational processes, and respond times, as a whole, are considered good. In the learning and growth perspective, employee retention is still considered less and for employee training is considered good.