Implementasi Balanced Score Card (Bsc) In Improving The Performance Of Madrasah Ibtidaiyah (Mi) In Cimahi City

Abstract

Performance assessment is one of the important factors in Madrasas. Performance assessment through Madrasah evaluation can reveal the reality of the Madrasah through analysis of 8 (eight) national education standards, but does not describe all parts of the Madrasah so it cannot show the overall performance of the Madrasah. This condition results in Madrasahs not knowing thoroughly about the performance of the Madrasah itself, so it is necessary to evaluate performance from a more comprehensive point of view relating to financial and non-financial aspects, considering that competition in the world of education is increasingly fierce, where Madrasahs must be able to adapt and update strategies to be superior and become the choice of educational customers. Madrasah performance assessment using the Balanced Scorecard is expected to overcome the weaknesses of performance assessments that have previously been carried out. This research aims to measure the performance of Madrasah Ibtidaiyah in Cimahi City using the Balanced Scorecard approach. The method used in this research is descriptive qualitative with a case study approach. In this research, data was collected through interview, observation and documentation techniques. Data analysis was carried out using an interactive analysis approach, which involved data collection, data reduction, data presentation, and drawing conclusions and data processing using Atlas.ti. The theory that supports this research is the theory of Robert S. Kaplan and David P. Norton. Based on the results of the research, it shows that in general the implementation of the Balanced Scorecard in improving performance at two Madrasah Ibtidaiyah (MI), namely MI Baiturrahim and MI Nur Al-Hijrah has been implemented well but has not had an optimal impact because it is still constrained by internal factors. Implementation of the Balanced Scorecard on four perspectives, namely Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective, Madrasah performance at MI Baiturrahim and MI Nur Al-Hijrah was implemented quite well, but it did not have an optimal impact because it was still hampered by internal factors.