PENDEKATAN BALANCED SCORECARD SEBAGAI ALTERNATIF PENILAIAN KINERJA SEKOLAH

This study aims to explore the concept of school performance appraisal using the balanced scorecard. Here, the authors attempt to describe the concept of a balanced scorecard that is applicable for the assessment of school performance. The methodology used is qualitative method that relies on a literature review of the literature and research journals. It was found that the concept of the balanced scorecard is a strategic alternative evaluation tool organization that focuses on financial performance. Balanced scorcard base its scoring on four aspects, namely financial, customer, internal business processes, and growth and development. Given the balanced scorecard approach emerged and developed within a business organization it is necessary to attempt modification before being used for the assessment of school performance. Therefore, in the context of the fourth school into a balanced scorecard assessment factors and infrastructure funds, students, curricular activities, and teachers and education personnel. It is expected that this study can contribute conceptually applicable to researchers and the public who will evaluate the performance of schools using a balanced scorecard approach. Keywords: Balanced Scorecard, School Performance Assessment Abstrak Penelitian ini bertujuan untuk menelusuri konsep penilaian kinerja sekolah yang menggunakan  balanced scorecard. Disini penulis berupaya menguraikan konsep balanced scorecard yang aplikatif bagi penilaian kinerja sekolah. Metodologi penelitian yang digunakan yaitu metode kualitatif yang mengandalkan pada kajian pustaka dari berbagai literatur dan jurnal penelitian. Berdasarkan penelitian ditemukan bahwa konsep balanced scorecard merupakan alternatif alat evaluasi strategi organisasi yang selama ini terpusat pada kinerja keuangan. Balanced scorcard mendasarkan penilaian pada empat aspek yaitu keuangan, pelanggan, proses bisnis internal, dan pertumbuhan dan perkembangan. Mengingat pendekatan balanced scorecard muncul dan berkembang di lingkungan organisasi bisnis maka perlu upaya modifikasi sebelum digunakan untuk penilaian kinerja sekolah. Oleh karena itu dalam konteks sekolah keempat faktor penilaian balanced scorecard menjadi dana dan sarana prasarana, siswa, kegiatan kurikuler, dan pendidik dan tenaga kependidikan. Diharapkan penelitian ini dapat memberikan sumbangan konseptual yang aplikatif bagi peneliti maupun masyarakat yang akan melakukan evaluasi kinerja sekolah menggunakan pendekatan balanced scorecard. Kata Kunci: Balanced Scorecard, Penilaian Kinerja Sekolah