EVALUASI KINERJA APOTEK X BANTUL DENGAN PENDEKATAN BALANCED SCORECARD PADA PERSPEKTIF KEUANGAN DAN PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN
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Apart from being a place of health care, a pharmacy is also a place for business. The pharmaceutical business, especially pharmacies, is growing rapidly. It is hoped that management will conduct an evaluation to improve the performance of pharmacies in order to compete with other pharmacies. Evaluation can be done using performance measurement, one of the methods used is the Balanced Scorecard. This study aims to determine the performance of financial perspectives and learning and growth perspectives as measured through the level of employees satisfaction who work at Pharmacy X in Bantul. This study uses a non-experimental research design with an evaluative descriptive approach. Data obtained from primary data and secondary data. Primary data obtained from employee satisfaction questionnaires, sampling is done by saturation sampling with respondents of all employees of Pharmacy X in Bantul which numbered 26 employees and secondary data obtained from financial statements in 2017-2018 which were analyzed with financial ratios consisting of liquidity ratios, profitability ratio, and solvency ratio. The results showed the financial performance of Pharmacy X in Bantul still needed to be improved. From the calculation of liquidity ratios consisting of current ratio, quick ratio, and cash ratio in 2017-2018 it can be said that Pharmacy X in Bantul is in a liquid state. For profitability ratios, Return On Equity in 2017 (45.3%) and 2018 (67.7%) are above the standard. Gross Profit Margin in 2017 (14.9%) and 2019 (16.9%) is still below the standard. Net profit margins in 2017 (4.8%) and 2018 (5.9%) are still below the standard. Solvency ratio calculation which consists of Debt Ratio in 2017 (40.4%) is above the standard and in 2018 (27.1%) improves because it is below the standard. From the results of employee satisfaction analysis, satisfaction with salary is categorized as moderate (3.21), satisfaction with position is categorized as high (3.67), satisfaction with colleagues is categorized as high (3.87), satisfaction with supervisor is categorized as high (3.81) , and job satisfaction is categorized high (3.48). Overall, the level of employee satisfaction in Pharmacy X in Bantul can be categorized high (3.60). Based on the results of the study it can be concluded that the performance of Pharmacy X in Bantul based on financial perspective in 2017 and 2018 still needs to be improved. For the learning and growth perspective measured through the level of employee satisfaction can be categorized high.