OPPORTUNITIES AND CHALLENGES FOR MANAGEMENT IMPLEMENTATION PERFORMANCE BASED ON BALANCE SCORECARD

Suryana; Ida Tejawiani; Qurat-ul-Ain Inayatullah; Ade Tutty Rokhayati; Junjun Nugraha S.; Rusendra Ichwan; Dan Artadinan; Yogi Sudrajat; Hudda Adhiprasiano

Authors

Suryana Postgraduate Educational Science, Islam Nusantara University, Indonesia
Ida Tejawiani Postgraduate Educational Science, Islam Nusantara University, Indonesia
Qurat-ul-Ain Inayatullah Postgraduate Educational Science, Islam Nusantara University, Indonesia
Ade Tutty Rokhayati Postgraduate Educational Science, Islam Nusantara University, Indonesia
Junjun Nugraha S. Postgraduate Educational Science, Islam Nusantara University, Indonesia
Rusendra Ichwan Postgraduate Educational Science, Islam Nusantara University, Indonesia
Dan Artadinan Postgraduate Educational Science, Islam Nusantara University, Indonesia
Yogi Sudrajat Postgraduate Educational Science, Islam Nusantara University, Indonesia
Hudda Adhiprasiano Postgraduate Educational Science, Islam Nusantara University, Indonesia

Abstract

Implementing the Balance Scorecard (BSC) cannot guarantee the success of an organisation in achieving its goals. This, rather depends on how strong the determination is to implement BSC in the organization. Studies regarding the opportunities and challenges faced in the process of implementing BSC in schools are still very limited. The aim of this research is to know, describe and analyse opportunities and challenges in implementing BSC at SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis. This research uses a qualitative approach with a descriptive analysis study, collecting primary and secondary data. The analysis technique used in this research follows the Miles model. The research results show that as non-profit organizations, SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis are trying to implement BSC to measure their performance. The results of this assessment are contained in the Annual Work Plan (RKT) which is displayed in various strategies with the highest scores in the BSC analysis which will be implemented in the coming year period. The research conlcudies that the BSC has been implemented well in SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis. Moreover, if viewed from a customer perspective, internal processes, growth and learning as well as a financial perspective, the schools have implemented the BSC concept and supported BSC-based performance development. However, the schools have challenges in its implementation, especially in terms of collaboration with Dudi. Schools rarely carry out market research to meet industry needs, and, there is still a lack of commitment from school management in terms of consistent implementation of BSC. Schools also have difficulty measuring and evaluating school progress performance. Schools still experience dependence on Bantuan Operasional Sekolah or Indonesian School Grants Programme funds (BOS and Regional Operational Costs (BOPD) and still lack transparency and accountability in managing school finances. The results of this study can contribute towards understanding of BSC implementation in vocational high schools and vocational schools.