Education Quality and Performance Based on Balanced Scorecard in Junior High School : A Case Study at

: This research aims to analyze the performance and quality of education based on the four perspectives of the balanced Scorecard at Junior high school (SMPN) 8 Insumbrei, Supiori Regency, Papua. The research used a qualitative approach with a case study method utilizing the Balanced Scorecard perspectives, including the financial, customer, internal business, and growth and learning perspectives. The research subjects included 27 individuals, consisting of 9 teachers, 10 students


Introduction
Quality is a paramount concern in education and demands priority in school management.Recognizing this, the government has undertaken various initiatives to enhance the quality of national education.These efforts include teacher training, improving professionalism and competence, procuring educational books and learning media, upgrading educational facilities, and enhancing school management quality (Tanang & Abu 2014) ; (Irmayani et al., 2018).The quality of education is defined as an institution's ability to utilize educational resources to maximize learning capabilities.It reflects its relevance to societal needs, whether graduates can progress to higher levels of education, secure employment, and individuals' ability to face life's challenges (Yumnah et al., 2023); (Nisa & duwiyati, 2023); (Reni et al., 2023).Whereas the quality of education can be identified through its impact on individuals, society, and the nation, involving crucial aspects such as teaching materials, methodology, infrastructure, human resources, finance, and the environment.Quality education is achieved when all these components work in harmony, creating graduates who not only possess strong personal and social skills, academic competence, and professionalism but also embrace noble values as an integral part of holistic life competence (Arifin et al., 2023); (Pažur, 2024).
The Balanced Scorecard (BSC) offers an integrated approach to measuring and managing the quality of education.Proposed by Kaplan & Norton (1996), the BSC is a method for measuring business efficiency, an effective communication tool, and a means to focus on strategy.In alignment with this, using BSC in the context of education helps schools' detail and measure the achievement of their strategic goals through four main perspectives: financial, customer, learning process, and internal business performance.The urgency of implementing the Balanced Scorecard in education lies in its ability to provide a holistic and measurable framework for measuring the quality and performance of education.It enables schools to more effectively identify areas that need improvement, enhance stakeholder engagement, and maintain focus on long-term strategies.By utilizing the BSC, schools can strategically improve the quality of education, achieve their strategic goals, and positively impact individuals, society, and the nation.
In the school management context, the financial performance perspective involves managing revenue from students and the government (School Operational Assistance and Local School Operational Assistance) to enhance education quality for the benefit of students, teachers, and the school.The customer performance perspective ensures quality services to students, parents, and stakeholders.The learning process perspective involves implementing curriculum and learner-centered teaching innovations.The internal business performance perspective showcases creative management processes in serving the community.
Performance results or products that meet institutional objectives or regulations indicate success according to the established criteria.Performance, as defined by Mangkunegara (2017), can be qualitative and quantitative, reflecting the quality and quantity of work accomplished by an individual or employee in fulfilling responsibilities.According to (Tasrim & Elihami, 2020) and (Purwanto et al., 2020 the perception of educational institution performance is influenced by internal and external factors in achieving set goals over a specific period.Efficiency values or school performance represent the integration of all school components and indicators of the success of the school leadership accumulated over each period.Performance measurement holds significant power in results-oriented concepts, requiring continuous evaluation for improvement measures.The measurement results serve as feedback to guide the implementation of plans insightfully and identify areas requiring change or planning and control activities. The balanced scorecard (BSC) is a business efficiency measurement method proposed by Kaplan & Norton (1996).Initially, a separate goal-setting function, it was later integrated into strategic management and further developed as a communication tool among various organizational units.Assessing school performance using the balanced scorecard is expected to address existing weaknesses in school performance assessments.Previous research, such as that conducted by Sari (2021); Anwar (2022); (Djordjevic et al., 2022), demonstrated successful implementation of all four aspects of the balanced scorecard in schools, resulting in customer satisfaction and overall good performance.Given the problematic situation, this research focuses on quality improvement based on the balanced scorecard in Junior high school (SMPN) 8 Insumbrei, Supiori Regency, Papua.The urgency of conducting this research lies in the fact that, until now, school performance measurement has been primarily based on the acquisition of national exam scores or school rankings, dropout rates, and financial aspects.However, measuring other aspects that can also assess school performance, such as the satisfaction levels of teachers and staff, has been overlooked.It has resulted in schools lacking a holistic understanding of their performance.Implementing the Balanced Scorecard approach in measuring school performance and quality is expected to address various shortcomings in the current methods of assessing school performance used by schools.

Research Method
The research approach employed in this study was qualitative research using a case study method at SMPN 8 Insumbrei, with primary and secondary data sources covering the last 5 years.Qualitative research emphasized data processing in the form of predictive, interpretative, and factual words.This approach was chosen because the collected data, through observations, interviews, and documents, were then described in the form of words.The data was first sharply analyzed to become clear and meaningful.Data collection techniques included interviews, documentation, questionnaires, surveys, Focus Group Discussions, and data triangulation.The research utilizes data obtained from surveys given to students and information acquired directly from the research subject.Such data was commonly referred to as primary data, obtained from the school's archives, information, or interviews with the curriculum vice principal, school operators, and school treasurer.The data analysis technique used in this research follows Miles et al. (1994) model.Miles suggests that activities in qualitative data analysis are interactive and continuous at each research stage.The data analysis involves three main activities: data reduction, data presentation, and conclusion drawing.Performance criteria are determined on a scale ranging from excellent to very poor (Sugiyono, 2010).Using a Likert scale with intervals from 1 to 5, the final performance score of SMPN 8 Insumbrei for each perspective can reflect the predefined performance categories.In data triangulation, researchers ensure that the obtained data is consistent with the predetermined research objectives.Data triangulation is employed to identify the extent of the obtained data, contradictions, or inconsistencies.Through the triangulation technique, the acquired data becomes more consistent, comprehensive, and certain (Sugiyono 2010).

Financial Perspective
The financial perspective in the balanced scorecard for schools assesses the accountability of school financial management and the availability of school funding sources.Financial performance measurement indicates whether the planning, implementation, and execution of strategies bring about fundamental improvements.The financial performance measurement of SMPN 8 Insumbrei, from the financial perspective, considering the provision of funding sources and achieving financial targets, is assessed as good with a score of (4).The school's income sources include the Central School Operational Assistance (BOSP), Regional School Operational Assistance (BOSDA), and School Operational Assistance (BOS).Economically, the school endeavors to spend the BOS funds according to the planned expenditures outlined in ARKAS.In terms of efficiency, the entire income budget is allocated for school purposes.In terms of effectiveness, the amount from the three BOS funding sources corresponds to the received amount without deductions.The research results indicate that the economic, effectiveness, and efficiency levels in the finances of SMPN 8 Insumbrei can be seen in the following table: The excellence in the financial domain is expected to provide well-being to school resources, the effectiveness of fund utilization, and the sustainability of the education process.Through the financial perspective, a school can realize the other three perspectives: customer, internal business, and learning and In the context of the balanced scorecard, the financial perspective is an aspect that cannot be ignored, and the principles of the balanced scorecard emphasize the balance between financial and non-financial perspectives.Financial performance measurement is crucial to evaluate whether planning, implementation, and strategies bring about fundamental improvements.Key elements in the financial perspective encompass budget growth and acquired profits (Indrajit and Djokopranoto 2006: 170); (Amin et al., 2020); (Arifudin et al., 2021); (Mulyadi, 2001).
From the financial perspective of educational institutions, such as SMPN 8 Insumbrei, it includes accountable and transparent budget management, fulfillment of education budgets, cost efficiency and effectiveness, and balanced fund allocation.SMPN 8 Insumbrei develops the budget in collaboration with the teachers' council, regional supervisors, and the school committee, with funding sources from Regular BOS, Regional BOS, and Performance BOS.Fund management is based on fairness, efficiency, effectiveness, transparency, and public accountability.Financial oversight involves the School Principal, the Education Office of Supiori Regency, and government financial inspection agencies.Periodic evaluation and reporting are conducted to detail budget usage and form the basis for future planning.The research results indicate that the financial perspective of SMPN 8 Insumbrei is assessed as good.

Customer Perspective
The objective related to the customer perspective is to produce academically excellent graduates.The customer perspective is associated with how strategies are implemented in serving consumers to create an atmosphere of satisfaction with the provided services.Applying the customer perspective by SMPN 8 Insumbrei involves organizing and providing quality education services to its primary customers, namely the students of SMPN 8 Insumbrei.SMPN 8 Insumbrei undertakes various approaches to enhance customer service and satisfaction.It includes creating enjoyable learning experiences, focusing on studentcentered learning, providing teaching aids that help develop students' interests and talents, fostering good cooperation with parents/guardians and alumni, and creating a green and comfortable learning environment.From the research results and data analysis, the customer perspective of SMPN 8 Insumbrei falls into the good category.Regarding customer satisfaction, the research results indicate a satisfaction score of 4, categorizing it as good.It demonstrates that SMPN 8 Insumbrei can provide satisfaction to its customers.The following table summarizes the performance of the Customer Perspective of SMPN 8 Insumbrei.Students, as consumers, play a crucial role in shaping the sustainability of a school.Student customers are entitled to the quality and provision of education.Students have the right to future benefits derived from the teaching and education they receive.The success in realizing students' expectations is a key indicator of a school's success.This success is evidenced by a dynamic system that effectively produces graduates with efficient placement, ensuring instructional quality and academic support while fostering positive relationships between the school and students' guardians.Through the customer perspective within the Balanced Scorecard, educational institutions can focus on the needs and expectations of their customers (Dariyo et al., 2022); (Syahrullah et al., 2018); (Pramono, 2014).This approach aids educational institutions in enhancing customer quality and effectively maintaining their existence.

Internal Business Perspective
Like businesses, schools must identify the most important processes in educational services according to customer expectations.This crucial process is based on the school's efforts to guarantee the quality of the teaching and learning process and the quality of supporting learning tools.The internal business application carried out by SMPN 8 Insumbrei is the school's achievement, aiming to improve both the quality of teachers and the quality of graduates.The quality of education and teaching is continuously developed to enhance educational reports and achieve satisfactory accreditation.The school's participation is also developed in community and spiritual activities.Communication with parents through the school committee and regular meetings with parents is conducted to keep them informed about their child's progress in school and to provide important information from the school.The measurement in this internal business process perspective involves analyzing secondary school data.Its measurement has three components: innovation, processes, and after-sales services.From the research results, the internal business perspective of SMPN 8 Insumbrei falls into the category of "satisfactory.The internal business perspective of the school aims to build organizational excellence through sustainable internal school processes.From this internal business perspective, the school focuses on achieving excellence, encompassing innovation, operational processes, and after-sales service aspects.Innovation in the school context involves efforts to present a superior and needs-aligned curriculum.The operational process aspect is where the school delivers its products to students in an effective learning process.Indicators include a) effective use of time; b) high-quality learning processes by innovating learning resources, methods, and media; c) improving the qualifications of teachers; d) enhancing school seminars, workshops, and advanced studies is identified as a strategic step to achieve longterm excellence.Furthermore, these findings yield practical implications.Schools can respond to these findings by designing and implementing training programs aimed at enhancing teacher productivity and competencies.This includes training in the use of technology, the application of contemporary teaching methods, and the development of interpersonal skills.The implementation of a fair and transparent reward system is identified as a key factor in enhancing teacher motivation, with recognition of outstanding performance serving as an incentive for further growth and dedication (Mintrop & Ordenes, 2017).Efforts can also be focused on developing a positive organizational culture, involving teachers in decision-making, providing motivational support, and promoting open and supportive communication.Integrating technology in school management and learning processes is crucial to enhance effectiveness and efficiency.It involves training teachers to integrate technology into their teaching methods and modern school management systems.Finally, continuous monitoring and evaluation of teacher and employee satisfaction can guide necessary improvement steps.

Conclusion
The conclusion obtained from the results of this study is that a balanced scorecard as a performance measurement instrument proves to be capable of integrating financial and nonfinancial performance integratively in improving the quality of education at SMPN 8 Insumbrei Papua.From the financial perspective, the quality of education performance is supported economically, effectively, and efficiently by revenue and budget management.
From the customer perspective, programs and activities have enhanced the satisfaction of students, parents, and stakeholders, contributing to service quality performance.From the internal business perspective, the performance in achieving the 8 national education standards is scored at 3. From the growth and learning perspective, school management performance revitalizes student quality by developing professional teaching staff.

Recommendation
Recommendations for other schools include improving the quality of education through curriculum innovation, teacher training, and fulfilling educational facilities.Enhancing customer satisfaction, such as students and parents, should focus on programs that build strong and effective relationships.Transparent and effective financial management should be the focus, emphasizing increasing accountability and resource efficiency.Building a healthy organizational culture can be achieved by encouraging the active participation of teachers, providing motivational support, and improving communication among colleagues.Meanwhile, recommendations for education policymakers involve implementing performance measurement methods, such as the Balance Scorecard, to enhance accountability and focus on strategic school goals.Empowering educational technology and strengthening collaboration with stakeholders, including parents, are key to supporting educational progress.Systematic monitoring and evaluation need to be implemented periodically to assess the success of policy implementation and educational programs.Improving the quality of education and providing adequate resources, including infrastructure, and learning facilities, form the foundation for creating a conducive school environment for student growth and learning.