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The 1 st International Conference on Economic Education and Entrepreneurship 2016 The 1st International Conference on Economic Education and Entrepreneurship 2016 Abstracts Procceding Faculty of Economic Universitas Negeri Surabaya

Published by: Faculty of Economic Universitas Negeri Surabaya Kampus Ketintang Jl. Ketintang Surabaya 60231 East Java, Indonesia Email: [email protected] www.iceee1st.web.id Telp: (031) 8285362 Fax: (031) 8293416

This publication is in copyright. Subject to statutory exception and to the provisions of relevant collective licensing aggrements, no reproduction of any part my take place without the written premissions of the Faculty of Economic Universitas Negeri Surabaya

First published in 2016 Editor

: Hendry Cahyono, S.E., M.E Albrian Fiki Prakoso, S.Pd., M.Pd

Layout

: Febrika Yogie Hermanto Ronald Pratama Poetra

Design Cover

: Naufal Fajarin

Library of Congress cataloughing in Publication Data: The 1st International Conference on Economic Education and Entrepreneurship 2016 Abstracts Procceding published by the Faculty of Economic Universitas Negeri Surabaya, Series ISBN 978-979028-853-9

Distributed by: Faculty of Economic Universitas Negeri Surabaya Kampus Ketintang Jl. Ketintang Surabaya 60231 East Java, Indonesia Email: [email protected] www.iceee1st.web.id Telp: (031) 8285362 Fax: (031) 8293416

i Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 Welcome to International Conference on Economic Educational and Entrepreneurship (ICEEE) 2016 at Universitas Negeri Surabaya

Drs. Eko Wahjudi, M.Si Dean, Faculty of Economic Universitas Negeri Surabaya Indonesia

It is an honor to have you joint this conference, with theme Economic Education and Entrepreneurship Learning Innovationare, this conference jointly organized by Faculty of Economic, Universitas Negeri Surabaya with ASPROPENDO, and the 1 st annual conference to celebrate the 5th anniversary of Asosiasi Profesi Pendidik Ekonomi Indonesia (ASPROPENDO). The goals of this conference are to give economic educators the opportunity to share ideas and networks while working together on economic education and entrepreneurship learning innovation for future exchange internationally. It is anticipated that the exchange of the ideas and research findings will contribute greatly to future generations and economic education. On behalf of the Faculty of Economic, Universitas Negeri Surabaya, I would like to express my gratitude and my sincere appreciation to our co-host institution, the keynote speakers, guest participants and the organizing committees for their efforts. I would like to thank to all delegations and participations that come to the part of this conference.

ii Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016

Dr. Waspodo Tjipto Subroto, M.Pd Co-Even Director I Universitas Negeri Surabaya Indonesia

Assalamualaikum Wr. Wb. Honorable, the rector of State University of Surabaya, Prof. Dr. Warsono, M.S Honorable, the Dean of Faculty of Economic of Universitas Negeri Surabaya, Drs. Eko Wahjudi, M.Si. Honorable, the Head of ASPROPENDO, Dr. Sugiharsono, M.Si Respectable, all speakers of the international conference,, And all of the audiences who are very happy.

Thanks to Allah S.W.T who has been giving us bless and mercies so we can be here together in healthy condition. Then, let us greet and pray to our beloved prophet Muhammad S.AW who brings us the path of light and leave the darkness in this life. We are glad that the idea to hold this International Conference get good responses from UNESA campus, ASPROPENDO and from Economic Educational both from Indonesia and aboard. Alhamdulillah, the participation of this conference has reached about 250 participants. Ladies and gentleman, in this conference, we have keynote speakers who come from Indonesia and aboard, they are: Prof. Dr. Ady Soejoto, M,Si (Indonesia) Prof. Dr. Hitesh Shukla (India) Prof. Dr. Ruswiati Suryasaputra (Malaysia) Dr. Maria Elena David Cruz (Phillipine) Dr. Moro Kadjo Daniel Bitty (Cote d’Ivoire--West Africa) And guest participants: Prof. Dr. Vishal Khasgiwala (India) Prof. Dr. Chetan Lakhlani (India) The theme of this conference is the ECONOMIC EDUCATION AND ENTREPRENUERSHIP LEARNING INNOVATION. The purpose of this conference is to share the knowledges from all sides iii Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 of the world about how to make a better Innovation Learning in Economic Education. We are educator and we are should give changes in innovation learning in Economic Education. We thank to: Universitas Negeri Surabaya Faculty of Economic of Universitas Negeri Surabaya ASPROPENDO (Asosiasi Profesi Pendidik Ekonomi Indonesia) Audience, participant, and proceeding speakers. And all who support to hold this conference. Thats all, thanks for your attention, we apologize if there is any mistakes. Enjoy the conference. Hope this will be useful for all of us. Wassalamualaikum wr.wb

iv Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016

Dr. Sugiharsono, M.Si The Chairman ASPROPENDO Universitas Negeri Yogyakarta Indonesia Assalamualaikum w.w. Give thanks to the God Almighty for His mercy and bless, today we are here to hold the Mukernas a national work forum and the ASPROPENDO )nternational conference. )n this moment Mukernas will discuss the ASPROPENDO follow-up work program which established in UNS Surakarta and Universitas Jambi. Meanwhile, the international seminar is taking the theme "Economic Education and Entrepreneurship Learning Innovation" (ICEEE). The theme was taken accordance to the demands of the development of education and entrepreneurship, as well as national and regional economic developments in Asia in the globalization era. This Mukernas and ICEEE were hold by the cooperation of some university; UNESA Surabaya, UNS Surakarta, UKSW Salatiga, UNY Yogyakarta, UPI Bandung, East Java ASPROPENDO Board, and the Central Board ASPROPENDO. Therefore, on behalf of the Central Board ASPROPENDO I would like to thank for all the sacrifices, especially Faculty of Economics UNESA Surabaya for the willing to host and manage the ICEEE and Mukernas ASPROPENDO 2016. Thanks to the Dean of FE UNESA. More than 40 universities is participated in Mukernas and the International Conference on Economic Educational and Entrepreneurship 1st 2016 as organizers and participants. I would like to say thanks for the cooperation. The role of professional associations, including ASPROPENDO is important, especially for the development of economic education programs, and the accreditation of educational institutions. Therefore, let s support ASPROPENDO as an educator profession forum in Indonesia. InsyaAllah with our support ASPROPENDO will be developed accordance to the demands of the development of education in Indonesia. I would like to express my gratitude to Prof. Dr. Warsono, M.Hum as Rector UNESA Surabaya who have allowed and facilitated the International Conference on Economic Educational and Entrepreneurship 1st 2016, and his participation. Thank to Prof. Ruswiati Suryasaputra (Universiti Utara Malaysia), Prof. Hitesh Shukla Saurasthra (University Rajkot, Gujarat India), Maria Elena Dela Cruz David, Ed.D. (Tarlac State University Philippines), Dr. Daniel Moro Kadjo Bitty (Assistant Chairman Dakar Business School), and Prof. Ady Soedjoto, SE., M.Si. (UNESA Surabaya) as keynote speakers. Thanks to Dr. Wapodo, M.Sc. as the Committee Chairman for coordinating the Mukernas and ICEEE. Infinite thanks to all the organizers and participants who have participated in the Mukernas and International Conference on Economic Educational and Entrepreneurship 1st 2016 in UNESA Surabaya. Hopefully this seminar gives us benefit in order to face the economic education in globalization. Wassalamualaikum w.w.

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The 1 st International Conference on Economic Education and Entrepreneurship 2016

Prof. Dr. Ady Soejoto, M,Si The Board Experts Aspropendo Universitas Negeri Surabaya Indonesia

Bissmilahirohmanirrohim Assalamualaikum Wr, Wb Welcome to the International Conference on Economic Educational and Entrepreneurship 1 st 2016, Honorable; The rector of State University of Surabaya, The Dean of Faculty of Economic of Universitas Negeri Surabaya, The Chairman of the Asosiasi Profesi Pendidik Ekonomi Indonesia (Aspropendo), And speakers who have agreed to attend this conference The Asosiasi Profesi Pendidik Ekonomi Indonesia (Aspropendo) members, audiences and participants that enliven this conference. Give thanks to the God Almighty, for all the blessings and joy, so we can attend this International Conference on Economic Educational and Entrepreneurship 1 st 2016. Ladies and gentlemen, In this year, Asosiasi Profesi Pendidik Ekonomi Indonesia (Aspropendo) celebrates its 5 th anniversary. This celebration took place in Surabaya, the same city where the organization was founded in July 2011. In this 5 years Aspropendo consistent annually organizes scientific activities such as workshops, seminars and call paper, held in various universities in Indonesia who joined as a member of Aspropendo. In this celebration, Aspropendo determined to hold international seminar, which will be an annual event for Aspropendo. The Agenda called International Conference on Economic Education and Entrepreneurship (ICEEE). Next year, this agenda will be continued and one of universities in Indonesia, who joined as a member of Aspropendo will get the honor to hold the conference. This International Conference on Economic Education and Entrepreneurship 1 st 2016, were attended by more than 153 speakers from all over Indonesia and other countries. A ‘Mukernas’ were held in the previous day, and attended by all Aspropendo members throughout Indonesia at ‘Papilio Hotel’. I would like to express my gratitude and my sincere appreciation to all who have supported the ‘Mukernas’ and this International Conference on Economic Education and Entrepreneurship 1 st 2016, and support Aspropendo to carry its vision and mission. Aspropendo will continue to strive and participate in advancing education, especially economic education in Indonesia. The existence of Aspropendo will be challenged by the time. The creativity and innovation from all members will answer its challenges. That’s all, and ‘Dirgahayu ke 5 Aspropendo, Dari Aspropendo Untuk Indonesia’ Thank you, Wassalamualaikum Wr. Wb vi Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 PATRONS Keynote Speakers Prof. Dr. Ruswiati Suryasaputra from Universiti Utara Malaysia Prof. Dr. Hitech Shukla from Saurashtra, University Rajikot, Gujarat India Dr. Moro Kadjo Daniel Bitty from Dakar Business School Dr. Maria Elena David from Talac University Prof. Dr. H. Ady Soejoto, S.E., M.Si from Universitas Negeri Surabaya

Organizer Faculty of Economic Universitas Negeri Surabaya

Co-Organizer Universitas Negeri Surabaya Universitas Sebelas Maret Universitas Negeri Yogyakarta Universitas Kristen Satya Wacana Universitas Tanjungpura Universitas Pendidikan Indonesia Universitas Negeri Semarang Universitas Jenderal Soedirman Universitas Negeri Jakarta Universitas Negeri Malang Universitas Negeri Jember Universitas Jambi Unversitas Lambung Mangkurat Universitas Riau Universitas Nusa Cendana Universitas Muhammadiyah Surakarta Universitas Muhammadiyah Prof. Dr. Hamka Universtias Ronggolawe Tuban UIN SUSKA Riau Sekolah Tinggi Ilmu Keguruan PGRI Jombang vii Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 Universitas Mulawarman Institut Keguruan Ilmu Pendidikan PGRI Madiun Universitas Slamet Riyadi Surakarta Sekolah Tinggi Ilmu Ekonomi Indonesia Universitas Islam Batik Surakarta

Chairman Drs. Eko Wahjudi, M.Si (Dekan Fakultas Ekonomi UNESA)

Steering Committee Prof. Dr. H. Ady Soejoto, S.E., M.Si (Universitas Negeri Surabaya) Prof. Dr. Drs. Junaedi H. Matsum, M.Pd (Universitas Tanjung Pura) Prof. Dr. H. Eeng Ahman, M.S (Universitas Pendidikan Indonesia) Dr. Sugiharsono, M.Si (Universitas Negeri Yogyakarta) Susi Handayani, S.E., Ak., M.Ak (Universitas Negeri Surabaya)

Scientific Committee Prof. H. Yoyok Soesatyo, S.H., M.M., Ph.D (Universitas Negeri Surabaya) Prof. Dr. Bambang Suratman, M.Pd (Universitas Negeri Surabaya) Prof. Dr. Baedhowi, M.Si (Universitas Negeri Sebelas Maret Surakarta) Prof. Dr. Trisno Martono, M.M (Universitas Negeri Sebelas Maret Surakarta) Prof. Dr. Budi Eko Soetjipto, M.Ed, M.Si (Universitas Negeri Malang) Dr. Vishal Khasgiwala (Kum. M.H. Gardi School of Management, Rajkot, India) Dr. Chetan Lakhlani (Junagadh Agricultural University, India) Dr. K.A. Khunt (Junagadh Agricultural University, India) Dr. Luqman Hakim, S.Pd, M.SA (Universitas Negeri Surabaya) Dr. Ikaputera Wasapada, M.Pd (Universitas Pendidikan Indonesia) Dr. Corry Yohana (Universitas Negeri Jakarta) Dicki Hartanato, M.M (UIN Suska Riau) Dr. Kardoyo, M.Pd (Universita Negeri Semarang) Dr. Gimin, M.Pd (Universitas Riau) Dr. Suratno, M.Pd (Universitas Jambi) viii Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016

Organizing Committee 1. Event Director

: Dr. Bambang Ismanto, M.Si (UKSW)

2. Co-Even Director I

: Dr. Waspodo Tjipto Subroto, M.Pd (UNESA)

3. Co-Even Director II

: Prof. Dr. Sri Umi Mintarti W., S.E.,M.P, Ak (UM)

4. Chief Secretary

: Aniek Hindrayani, S.E, M.Si (UNS)

5. Secretary Committee I

: Dhiah Fitrayati, S.Pd, M.E (UNESA)

6. Secretary Committee II

: Dr. Munawaroh, M.M (STKIP PGRI Jombang)

7. Chief of Finance

: Dr. Neti Budiwati, M.Si (UPI)

8. Finance Committee I

: Lucky Rachmawati, S.E, M.Si (UNESA)

9. Finance Committee II

: Dra. Henny Sri Astuti, M.Pd (Universitas Ronggolawe)

10. Moderator In Panel

: Dr. Dwi Wulandari (UM)

11. Moderator In Pararel: a. Dra. Entri Sulistari Gundo, M.Si (UKSW) b. Drs. Pudjo Suharso, M.Si (UNEJ) c. Dra. Sudarmiani, M.Pd (IKIP PGRI MADIUN) d. Dr. Yudi Supiyanto, M.Pd (Unirow) e. Aniek Hindrayani, S.E, M.Si (UNS) f. Dr. Sukidin, M.Pd (UNEJ) g. Dr. Harti, M.Si (UNESA) h. Clarashinta Canggih, S.E, CIFP (UNESA) i.

Dr. A’rasy Fahrullah, S.Sos, M.Si (UNESA)

j.

Choirul Nikmah, S.AB, M.BA (UNESA) ix Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016

12. Administrastion Committees: a. Finisica Dwijayati Patrikha, S.Pd, M.Pd (UNESA) b. Renny Dwijayanti, S.Pd, M.Pd (UNESA) c. Novi Marlena, S.Pd, M.Si (UNESA) d. Novi Trisnawati, S.Pd, M.Pd (UNESA) e. Irin Widayanti, S.Pd, M.Pd (UNESA) 13. Event Coordinator: a. Dr. Susanti, M.Si (UNESA) b. Drs. Joni Susilowibowo, M.Pd (UNESA) 14. Registration Coordinator: a. Durinda Puspitasari, S.Pd, M.Pd (UNESA) b. Durinta Puspasari, S.Pd, M.Pd (UNESA) 15. Meals Coordinator: a. Retno Mustika Dewi, S.Pd, M.Pd (UNESA) b. Suci Rohayati, S.Pd. M.Pd (UNESA) 16. Transport Coordinator: a. Muhammad Abdul Ghofur, SE, M.Pd (UNESA) b. Jaka Nugraha, M.AB, M.BA (UNESA) 17. Publication Coordinator: a. Riza Yonisa Kurniawan, S.Pd, M.Pd (UNESA) b. Priyo (UNESA) 18. Scurity Coordinator : Ani Sulistiyowati (UNESA) 19. Prosiding Coordinator: a. Hendry Cahyono, S.E, M.E (UNESA) b. Albrian Fiky Prakoso, S.Pd, M.Pd (UNESA)

x Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 PROGRAM 1st Internasional Conference on Economics Education & Entrepreneurship Universitas Negeri Surabaya, July, 29-30th 2016 Day

Kegiatan

Jumat, 29 Juli 2016 13:00 Makan Siang WIB 14:00 Registrasi Peserta Muskernas – 15:00

Penanggung Jawab

Tempat

Panitia UNESA

Best Western Papillo Hotel

Panitia UNESA

Best Western Papillo Hotel

15:00 16:00

Pembukaan Sidang Sesi I

Pengurus Pusat ASPROPENDO

Ruang Meeting

16:00 –16:30 16:30 –18:00

Coffee Break

Panitia UNESA

Ruang Makan

Sidang Sesi II

Pengurus Pusat ASPROPENDO

18:0019:00 19:0022:00

Ishoma

Panitia UNESA

 Pelantikan Pengurus Cabang  Sidang Pleno

1) Pengurus

Ruang Makan Bebas Ruang Meeting

Pusat ASPROPEND O 2) UNESA Panitia UNESA

Best Western Papillo Hotel

Panitia UNESA

FE UNESA Jl. Ketintang

Panitia UNESA

Ruang Meeting Ruang Meeting

Tanya Jawab

Invited Speakers: Thailand Malaysia India Filipina Indonesia Panitia UNESA

Ishoma

Panitia UNESA

Ruang Makan

Diskusi Paralel Sesi I

Panitia UNESA

Ruang Meeting

Coffee Break

Panitia UNESA

Ruang Makan

Diskusi Paralel Sesi II

Panitia UNESA

Ruang Meeting

Penutupan

Panitia UNESA

Ruang Meeting

22:00- Istirahat Sabtu, 30 Juli 2016 07:00 - Registrasi Seminar 08:00 08:00- Pembukaan 09:00 09:00- Pembicara Panel 11:30

11:3012:30 12:3013:30 13:30 –15:30 15:3016:00 16:00 –17:30 17:30 –18:00

Ruang Meeting

xi Faculty of Economic Universitas Negeri Surabaya

The 1 st International Conference on Economic Education and Entrepreneurship 2016 PARALEL SESION INTERNATIONAL ON ECONOMIC EDUCATION & ENTREPRENEURSHIP 2016 RUANG MODERATOR WAKTU TEMA No 1 2 3 4

: GEDUNG G2.01.02 : Choirul Nikmah, S.AB, M.BA (UNESA) : 13.30 - 17.30 pm

: Research on Economics, Accounting, Management, and Islamic Economics Author Title Azizul Kholis Accounting Graduated Skills Based On Indonesian Qualification Framework (IQF): Empirical Study In Medan City Victry Erlitha Picauly The tendency of consuming Attitude of The Student at economic education study program State University of Malang Ansofino Bin Anas Mitigation And Adaptation Of Climate Change Impact On Farmers Household Welfare Yatim, Ai Farida According To West Sumatra Agro Ecology Zone Farida, Afrital Yovhan Firdiansyah Ict Based Employee Performance Improvement In The Region Vii Kopertis East Java

Ade Rustiana, Kemal How Does Consumer Culture Effect Consumption Behavior? (Empirical Studies in Faculty 5 Budi Mulyono, Sandy of Economics, Semarang State University (UNNES) Arief Rm Riadi Performance Analysis Of General Hospital Arifin Achmad Riau Province Through 6 Balance Scorecard (BSC) Ansharullah The Analysis of Social Capital Continuum Level at Faculty of Education and Teacher Training in Establishing the Vision, Mission and Objective of Islamic State University of 7 Sultan Sarief Kasim Riau 8 Rachmat Sunnara Yosia Dian P.W, 9 Ridaul Innayah Dyah Kartiko Muktiningsih, 10 Muhammad Saleh, Moh. Adenan 11 Abid Muhtarom A’rasy Fahrullah, Sri 12 Abidah Suryaningsih, Khusnul Fikriyah Ady Soejoto, Hendry 13 Cahyono, Ni’matush Solikhah 14 Moch. Khoirul Anwar Musdholifah, Ulil 15 Hartono Muhammad Abdul 16 Ghofur 17

Finisica Patrikha

Trend Analysis Islamic Economy In Indonesia In The Era AEC Application Of Tax Amnesty In Indonesia , is it necessary? Kyai Leadership Role In Improving The Quality Of Human Resources In Kyai Syarifudin Foundation Lumajang

The Impact of Mining to The District Revenue and Its Contribution to Lamongan Workers Salary In Islamic Perspective

Solow growth model in ASEAN

Qurani Perspective of Entrepreneurship Theoretical Study: Banking Crisis Triggers Factor Labor Demand, Minimum Wages and Competitiveness Indonesian Workers

Consumer Behavior: The Analysis of the Impulse Buying Factors In Modern Retail

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The 1 st International Conference on Economic Education and Entrepreneurship 2016

Citra Ramayani, Jolianis .................................................................................................... 1078 The Correlation Between The Adversity Quotient And Self Efficacy With Job Stress Of Lecturer At Faculty Of Economics In State University Of Jakarta (Case Study: Faculty Of Economics, State University Of Jakarta) Corry Yohana ...................................................................................................................... 1088 Accounting Graduated Skills Based On Indonesian Qualification Framework (Iqf): Empirical Study In Medan City Azizul Kholis ........................................................................................................................ 1099 Consumer Behavior: The Analysis of the Impulse Buying Factors In Modern Retail Finisica Dwijayati Patrikha ................................................................................................ 1114 Student Behaviour Consumption Trends In Economic Education Study Program State University Of Malang Victry Erlitha Picauly ......................................................................................................... 1120 Solow Growth Model in ASEAN Hendry Cahyono, Ady Soejoto, Ni’matush Sholikhah ..................................................... 1133 Performance Analysis Of General Hospital Arifin Achmad Riau Province Through Balance Scorecard (Bsc) RM Riadi .............................................................................................................................. 1144 The Analysis of Social Capital Continuum Level at Faculty of Education and Teacher Training in Establishing the Vision, Mission and Objective of Islamic State University of Sultan Sarief Kasim Riau Ansharullah .......................................................................................................................... 1154 Application of tax amnesty in indonesia , is it necessary? Yosia Dian P.W .................................................................................................................... 1175 Kyai Leadership Role In Improving The Quality Of Human Resources In Kyai Syarifudin Foundation Lumajang Dyah Kartiko Muktiningsih, Muhammad Saleh , Moh. Adenan.................................... 1182 Competence Development of Entrepreneurship in Economic Education Curriculum Based on the National Qualifications Framework Indonesia Bambang Ismanto ................................................................................................................ 1192 Labor Demand, Minimum Wages And Competitiveness Of Indonesian Workers Muhammad Abdul Ghofur . ............................................................................................... 1201 FMCG Product Endorser Advertising Variables Affect The Purchase Decisions And Brand Loyalty In The Community In The District Situbondo Nanik Hariyana, Raden Andi Sularso, Diana Sulianti K Tobing, Sudaryanto, ........... 1210 lxxiv Faculty of Economic Universitas Negeri Surabaya

The 1st International Conference on Economic Education and Entrepreneurship 2016 PERFORMANCE ANALYSIS OF GENERAL HOSPITAL ARIFIN ACHMAD RIAU PROVINCE THROUGH BALANCE SCORECARD (BSC) RM Riadi Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau e-mail: [email protected]

ABSTRACT This study aims to determine the performance of General Hospital Arifin Achmad of Riau Province. The research model using the Balance Scorecard that includes the Financial Perspective, Customer perspective, internal business process and learning and growth perspective. Research methodology includes the analysis of theoretical background and survey data about General Hospital of Riau Province. Because the study was done in the nonprofit sector. The instrument consists of economical ratio, the ratio of effectiveness and efficiency ratios. Economical Ratio of 92.49% and categorized worth economical, effectiveness ratio is equal to 133.67% means effective. The number of customer acquisition amounted to 16.33% . Internal processes used business hospital service performance standards such as BOR amounted to 56.68% under the category of standards, BTO about 44 days standards category, TOI of 3.59 under the category of standards, ALOS of 4.22 under the category of standards, GDR amounted to 68.09 above categories standard and NDR amounted to 37.70 above the standard category. Learning and growth perspective on the measure used is the training of employees in the amount of 49.63% under the category of standards. The total BSC value is -0.182 and can be conclusion on poor performance. Keyword: BSC, hospital, perspective Introduction Robert S. Kaplan and David P. Norton published article ‘The Balanced Scorecard - Measures that Drive Performance’ in Harvard Business Review in 1992 [1] where created a new management system where the strategic objectives of companies have been transformed 1144 Faculty of Economic Universitas Negeri Surabaya

The 1st International Conference on Economic Education and Entrepreneurship 2016 into the balanced set of indicators. The purpose of this system was to balance company’s financial and non financial measurements. Its origins go back to the late 1980s with the earliest writings of Kaplan and Norton [1] advocating a performance measurement system which would provide ‘a set of measures that gives top managers a fast but comprehensive view of the business’. Four perspectives - financial, customer, internal business process, and learning and growth – are central to the measurement system. In subsequent development the perspectives were linked in a cause-andeffect manner by ‘if-then’ statements: If we increase capabilities, then lower re-admission rates will occur. If re-admission rates are lower, then patient satisfaction will increase. If patient satisfaction is higher, the hospital will attract more patients and increase its revenue. The BSC can help organizations to ‘balance’ (1) short-term and long-term objectives of the organization; (2) the financial and non-financial measures of success; (3) the lagging (outcome) and leading (performance) indicators of performance; and (4) internal and external constituents of the organization [1]. Healthcare organizations have had to meet some unique challenges in adapting the BSC to health care settings [2]. Since 1994, when the first refereed article was published on the BSC in health care settings, numerous articles have appeared in the health services and managementliterature, as the BSC appears to have gone into a growth phase. The BSC has been adopted by a broad range of health care organizations, including hospital systems, hospitals, psychiatric centre, and national health care organizations. [3] Just like others hospital, General Hospital of Riau Province, one of bigger healthcare organization and public central service since 2010’s. As consequence, it supposed to be operating with well by regulations especially to give healthcare to society without any exception. The purpose of the paper is to do the research of competitiveness and balanced scorecard theoretical aspects, to indicate how balanced scorecard concept can increase competitiveness of General Hospital of Riau Province. As qualitative methods there are used theoretical comparison analyses, interviews with experts, personal observations, expert method in making assumptions and evaluating certain aspects. As quantitative research methods the statistical data analysis and other financial calculations are used. Two surveys are carried out. The research findings show that General Hospital of Riau Province are not using in evaluation all of the main indicators influencing the company’s competitiveness and they do not group them into four perspectives of balanced scorecard for analyzing health care companies.

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The 1st International Conference on Economic Education and Entrepreneurship 2016 Literature Original balanced score was developed for performance measurement by Kaplan and Norton [3], and employs performance metrics from financial, customer and internal business processes, and learning and growth perspectives; BSC provides a bridge linking the financial and nonfinancial perspectives into an integrated performance measurement system that aligns organization goals and other traditional functional areas with corporate strategy using both leading indicators (performance driver-oriented indicators) and lagging indicators (outcomebased measures indicators) to monitor strategy implementation. The original BSC is an integrated performance measurement framework that helps firms articulate, communicate and translate strategy into action.The BSC framework classifies performance measurement into four perspectives; financial, customers, internal business processes, learning and growth performance. The financial perspective involves the question, ‘To succeed financially, how we should appear to our shareholders?’ The customer perspective concerns the question, ‘To achieve our vision, how should we appear to our customers?’ The internal business processes perspective involves the question, ‘To satisfy our shareholders and customers, at what business processes must we excel?’ Finally, the learning and growth perspective concerns the question, ‘To achieve our vision, how should we sustain our ability to change and improve?’ BSC provides key performance measures that go beyond financial matters and consider customers, employees and internal operational processes [3]. By simultaneously aggregating and coordinating information from several various perspectives, managers can acquire the data required to increase decision making efficiency and decision quality. Performance measurement thus is an interactive and continuous process. Kaplan and Norton developed original BSC turned business strategies into measurable indicators. Kaplan and Norton argued that the BSC program involves a cause and effect relationship among the different measurement in the selected perspective, as illustrated in Figure 1 [4].

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The 1st International Conference on Economic Education and Entrepreneurship 2016

Figure 1. BSC Concepts Similarly, numerous different scholars have provided empirical evidence supporting the existence of a cause-and-effect relationship among BSC various perspectives, Hartati [5], Yasa [6] , Wirasata [7] dan Maskur [8]. Research Methodology This research was conducted at the General Hospital of Riau Province in August to December 2015. Data analysis technique used is quantitative descriptive. The performance assessment is done based on the size of financial and non - financial. n the non-financial measures used aspects of the customer , internal business processes , and learning and growth. On the size of the financial instrument is measured by the 3 value for money or 3E developed by Mardiasmo, namely : a ) The level of the economy, is a measurement of financial performance that describes the management perspective careful use of funds or savings and no wastage by comparing the actual expenditure with the budget expenditure; b) Level of efficiency, is a measurement of the performance of the financial perspective that illustrates the comparison between the amount of the costs used to generate revenue with the revenue received; c) The level of effectiveness , is a measurement of the performance of the financial perspectives that describe success or failure of the institution in achieving its goals [5] . In case this is by comparing revenue with a revenue target. For non financial measurements , researchers 1147 Faculty of Economic Universitas Negeri Surabaya

The 1st International Conference on Economic Education and Entrepreneurship 2016 used 1 ) the customer's perspective ,2 ) internal perspective of the business covering Bed Occupancy Rate (BOR), Bed Turn Over (BTO), Turn Over Interval (TOI), Average Length of Stay (ALOS), Gross Death Rate (GDR), Net Death Rate (NDR) and 3 ) the perspective of employee training For decision-making, whether BSC running well or not the decision was taken to create scale :-1 - 0 poor > 0 - 0,5 Good > 0,5 - 1,00 Excellence

Research Result 1. Financial Perspective Financial perspective is closely related to the level of effectiveness and efficiency. The study was conducted in public sector organizations whose activities conducted on the nonprofit sector, the use of instruments value for money [5]. The instrument consists of economical ratio, the ratio of effectiveness and efficiency ratios. with economic ratio and efficiency ratio can be calculated in the following manner : a. Economical ratio Economic ratio is a ratio that reflects prudence in the use of management estimates include cautiously and carefully and not wasteful. Measurement of economical ratio by comparing the target of budget and actual expenditure. The financial performance of the institution is said to be economical if they obtained value ratio of less than 100% (x 100%). Efficiency ratio = (Total Revenues / Total Expenditure) x 100% = (181.057.040.629,84/ 202.668.062.214 ) x 100% = 89.33% (Not efficient) 2. Customer perspective a. Customer Acquisition which is to see the number of new patients Customer Acquisition Ratio = (Number of New Patients / Total Patients) x 100% = (31.462 / 192.659) x 100% = 16.33% (Good) From the results of the calculation can be concluded that the Customer Acquisition categorized by 16.33 % (Good)3. Internal business perspective Internal business perspective associated with an assessment of the processes that have been built to serve the public. The assessment includes the process of innovation and quality of service. He assessment aims to improve and promote the growth of the organization , in order to improve the level of service to customers. For the level of service is measured by using the standard performance of hospital services are Bed Occupancy Rate (BOR), Bed Turn Over (BTO), Turn Over Interval (TOI), Average Length of Stay (ALOS), Gross Death Rate (GDR), Net Death Rate (NDR). Internal business perspective is considered less if the 1149 Faculty of Economic Universitas Negeri Surabaya

The 1st International Conference on Economic Education and Entrepreneurship 2016 process of innovation and service has decreased and it will rated moderate when constant and volatile and is considered good has increased and maximum reach. Table 1. Internal Perspective

Bussiness

Ideal Standard (Resource: Ditjen Bina Yanmed, 2005 Ratio Result Conclussion BOR 56.68 60-85% Under % ALOS 4.22 6-9 days Under BTO 44.00 40-50 days Standard TOI 3.59 1-3 days Over GDR 68.09 Less than 45 in 1000 pasien-out Over NDR 37.70 Less than 25 per 1000 pasienOver out 4. Learning and growth perspective a. Employee Training Increased employee capability assessed from an increase in training or seminars held both inside and outside the hospital. The level of training of employees is considered good if the amount of absorption of funds existing formal training conducted by greater than 80% till 100%, good value if the uptake of formal training funds greater 50% till 80% and considered less if the uptake of funds for less than 50%. Number of Funds Absorption = (Total Actual Budget Training / Budget Training) = (1.235.636.650 / 2491892.000) x 100% = 49,63% (Less)

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The 1st International Conference on Economic Education and Entrepreneurship 2016 Decision Making Balance Scorecard for General Hospital Arifin Achmad of Riau Province After describing the decision from every perspective exists, the researchers infer from the implementation of the BSC as a whole at Arifin Achmad General Hospital of Riau Province based on Table 2. The total score BSC is -2, with the number of components by 11 points so the value of BSC can be concluded is -2 divided by 11 equals -0.182. From this it can be concluded that the performance of Arifin Achmad hospitals if calculated using the BSC is poor performance.Table 2 Balance Scorecards General Hospital Arifin Achmad of Riau Province

a. 1. 2. 3. b. 4.

Ite Financial Perspective Economical Ratio Effectiveness Ratio Efficiency Ratio Customer Perspective Customer Acquisition Ratio

c.

Internal

Valu

Conclussin

133.67 Effective 111.95 In- Efficiency

BSC

1 -1

Business

5. BOR

56.68%

substandard

-1

6. ALOS

4.22

substandard

-1

7. BTO 1 8. TOI

44.00 3.59

9. GDR -1 10. NDR

d.

exceeded

substandard -1

68.09 37.70

Learning and Perspective TOTAL BSC SCORE

exceeded

-1

Growth

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-2

exceeded

The 1st International Conference on Economic Education and Entrepreneurship 2016

-0,182 -1

-0,5

0

0,5

1

POOR Good Excellent Figure 2. General Hospital Arifin Achmad of Riau Province Performance Based BSC Conclussion From this paper, can be conclusion that performance General Hospital Arifin Achmad of Riau Province based on BSC in poor performance category. The findings of the researchers , the lack of good performance of hospitals is not only caused by the hospital itself, but also because of government policies that tend to force the hospital to serve patients without being accompanied with good funding . Not only that of the hospital itself, the service is constrained because of lowdiscipline physicians as a result of their practice elsewhere. For example, timeout operation is still about 2 to 3 months. This research has drawn together and analyzed the published cases of BSC in General Hospital Arifin Achmad of Riau Province. It is possible that some excellent examples of BSC in General Hospital Arifin Achmad of Riau Province are not yet published or have been missed by our research approach. Our analysis was limited by using information from papers which sometimes were very limited. A future research project could investigate the characteristics of unsuccessful implementations – ineffective and short-lived. We suggest that a more comprehensive view would come from a cross-national survey of best practice use of the BSC in healthcare; an interesting project for future research. Although this research has limitations, our findings provide some important insights into the current state of the use of BSC in General Hospital Arifin Achmad of Riau Province. The examples show the diversity of BSCs. In General Hospital Arifin Achmad of Riau Province, there are more modification requirements in applying BSC than in other industries. Acknowledgement Thanks for Vice Director Financial of General Hospital Arifin Achmad of Riau Province, Dr.. Muhammad Yusuf, SPOG (K)

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The 1st International Conference on Economic Education and Entrepreneurship 2016 References [1] [2]

[3] [4] [5]

[6]

[7]

[8]

[9]

Kaplan R.S., Norton D.P. 1992. The Balanced Scorecard : Measures That Drive Performance. Harvard Business Review, 1992 Jan/Feb, pp.71-79 Gao Tian, Gurd Bruce. 2006. Lives In The Balance: Managing With The Scorecard In Not- For-Profit Healthcare Settings. Eighth Biennial Conference, Adelaide, 26-28 November 2006 Zelman, W.N., G.H. Pink, C.B. Matthias. 2003. Use of the Balanced Scorecard in Health Care. Journal of Health Care Finance 29(4): 1-16. Kaplan, R.S., Norton, D.P. 1996. The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press, Boston. Hartati. 2012. Pengukuran Kinerja RSUD MOEWARDI Surakarta dengan menggunakan Metode Balanced Scorecard. Program Magister Perencanaan dan Kebijakan Publik. Fakultas Ekonomi. Universitas Indonesia. Yasa, G.M. 2012. Pengukuran Kinerja dengan Konsep Balanced Scorecard pada Rumah Sakit Umum Parama Sidhi Singaraja. Melalui (http://ejournal.undiksha.ac.id/index.php/S1ak/ article/.../309.html. Accessed 20 January 2014). Wirasata, P. 2010. Analisis Pengukuran Kinerja RSUD Tentang Uban dengan menggunakan Metode Balanced Scorecard. Fakultas Ekonomi. Universitas Indonesia. Maskur. 2004. Pengukuran Kinerja dengan Pendekatan Balanced Scorecard (Studi Kasus pada Rumah Sakit Kariadi Semarang). Program Studi Magister Manajemen. Universitas Diponegoro. Mardiasmo. 2009. Akuntansi Sektor Publik. Andi. Yogyakarta

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