Syntax Literate: Indonesian Scientific Journal p–ISSN: 2372-1643 e-ISSN: 3527-2352 Vol. 12, No. 7, 10 Desember 2023 IMPLEMENTATION OF BALANCED SCORECARD IN MEASURING PERFORMANCE IN DENTAL CLINICS IN GARUT DISTRICT M. Boggi Riswanto 1 , Rohendi 2 , Rian Andriani 3 Manajemen Rumah Sakit Email: muhbog85@gmail.com Abstract Management in developing health facilities has a very important role in ensuring that these facilities can function well, provide quality services, and meet the needs of patients and medical staff. Management is the science and art of organizing, controlling, communicating and utilizing all existing resources in an organization by utilizing management functions (Planing, Organizing, Actuating, Controlling) so that the organization can achieve its goals effectively and efficiently. Pratama Oz Dental Care Clinic (ODC Clinic) is the first health service in Garut that focuses on dental and oral health. The ODC Clinic has 5 dentists and 7 other supporting health workers who provide dental and oral health services. The development of facilities and services needs to be balanced with changes in professional clinic governance from a management perspective. The research method used is qualitative research with a case study of a health service. Case study research is a form of qualitative research that is based on human understanding and behavior based on human opinion. The research was conducted at the Pratama Oz Dental Car Clinic. The research results show that the financial performance of the Oz Dental Care clinic, measured by the RoA, RoE and PMoS values, can be said to be not yet efficient and effective in managing all its assets due to a decrease in RoA and RoE during development. Performance from a customer perspective in the customer satisfaction aspect is classified as good. Performance from an internal business process perspective in the aspects of waiting time efficiency and transaction process efficiency is considered good. Performance from a learning and growth perspective seen from the aspect of employee satisfaction is relatively good Keywords: Balanced Scorecard, Performance, Dental Clinic Introduction Pratama Oz Dental Care Clinic (ODC Clinic) is the first health service in Garut that focuses on dental and oral health. The ODC Clinic has 5 dentists and 7 other supporting health workers who provide dental and oral health services. Initially in 2018, the ODC Clinic was a joint dental practice place, however, with the enthusiasm of patient visits and updates to health laws, namely Minister of Health Regulation Number 3 of 2020 concerning hospital classification and licensing which explains that joint dental practice activities must be increased from permits. Independent practice becomes a Pratama clinic permit. Currently, the ODC Clinic has 2 units of dental chairs and several other supporting facilities with the latest dental equipment, rooms specially designed for patient comfort and dental radiology services that other dental practices do not have. The ODC Clinic operates every Monday to Saturday starting from 09.00 to 20.00.