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Abstract
Abstract: Application of the Balanced Scorecard for the Performace Measurement of Islamic Higher Education
Purpose : This study aims to analyze the application of the Balanced Scorecard in measuring the performance of Islamic higher education.
Methode : Qualitative method was employed, with a case study approach.
Results : The results showed that the balanced scorecard was able to measure the performance of Islamic higher education from financial perspective, customer perspective, internal business process perspective, and learning and growth perspective.
Novelty: Implementation of the Balanced Scorecard with the aspect of educational fees for the single tuition scheme.
Contribution: This article provides alternative solution for Islamic higher education in evaluating the determination of education fees and their services, to ensure that students may obtain justice in education.
Abstrak: Penerapan Balanced Scorecard untuk Pengukuran Kinerja Perguruan Tinggi Islam
Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan Balanced Scorecard dalam mengukur kinerja perguruan tinggi Islam.
Metode: Metode yang digunakan adalah kualitatif, dengan pendekatan studi kasus.
Hasil: Hasil penelitian menunjukkan bahwa Balanced Scorecard mampu mengukur kinerja perguruan tinggi Islam dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan.
Kebaruan: Implementasi Balanced Scorecard dengan aspek biaya pendidikan untuk skema biaya kuliah tunggal.
Kontribusi: Artikel ini memberikan solusi alternatif bagi perguruan tinggi Islam dalam mengevaluasi penetapan biaya pendidikan dan layanannya, sehingga mahasiswa dapat memperoleh keadilan dalam pendidikan.
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Copyright (c) 2023 Ay Maryani, Nur Wachidah Yulianti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Permenag No.30 Tahun 2014 tentang Biaya Kuliah Tunggal dan Uang Kuliah Tunggal Pada Perguruan Tinggi Keagamaan Negeri Di Kementerian Agama.
- Teraslampung.com. Uang Kuliah Tunggal Persulit Perguruan Tinggi. 2014. https://www.teraslampung.com/diskusi-terbuka-bem-unila-uang-kulia/
- Arman Sine. (2019) Uang Kuliah Mencekik. . https://republiknews.co.id/opini-uang-kuliah-mencekik/
- Suharyanto, S. (2018). Dampak Kualitas Pelayanan Dan Biaya Kuliah Terhadap Kepuasan Mahasiswa Universitas X Bandung. Ensains Journal, 1(1), 44–55. https://doi.org/10.31848/ensains.v1i1.33
- Ahmad, A. R., & Kim Soon, N. Balanced scorecard in higher education institutions: What should be consider? 2nd International Symposium on Technology Management and Emerging Technologies, ISTMET 2015 - Proceeding, 64–68. https://doi.org/10.1109/ISTMET.2015.7359002
- Fooladvand, M., Yarmohammadian, M. H., & Shahtalebi, S. (2015). The Application Strategic Planning and Balance Scorecard Modelling in Enhance of Higher Education. Procedia - Social and Behavioral Sciences, 186, 950–954. https://doi.org/10.1016/j.sbspro.2015.04.115
- Brown, C. (2012). Application of the balanced scorecard in higher education: Opportunities and challenges: An evaluation of balance scorecard implementation at the College of St. Scholastica. Planning for Higher Education, 40(4), 40.
- Kopecka, N. (2015). The Balanced Scorecard Implementation, Integrated Approach and the Quality of Its Measurement. Procedia Economics and Finance, 25(15), 59–69. https://doi.org/10.1016/s2212-5671(15)00713-3
- Sudirman, I. (2012). Implementing Balanced Scorecard in Higher Education Management. International Journal of Business and Social Science.
- Al-Hosaini, F. F., & Sofian, S. (2015). A review of balanced scorecard framework in higher education institution (HEIs). International Review of Management and Marketing, 5(1), 26–35.
- Pietrzak, M., Paliszkiewicz, J., (2015). The application of the balanced scorecard (BSC) in the higher education setting of a Polish university. Online Journal of Applied, 3 (1), 151–164.
- Beard, D. F. (2009). Successful applications of the balanced scorecard in higher education. Journal of Education, 275-282
- Beard, D. F., & Humphrey, R. L. (2014). Alignment of University Information Technology Resources With the Malcolm Baldrige Results Criteria for Performance Excellence in Education: A Balanced Scorecard Approach. Journal of Educationa for Busniess, 382-388
- Mei-Hui Lin, Jiayao Hu, Ming-Lang Tseng, Anthony S.F. Chiu, Chunyi Lin, (2016). Sustainable development in technological and vocational higher education: balanced scorecard measures with uncertainty. Journal of Cleaner Production 120, 1-12
- Niven, P.R. (2002), Balanced Scorecard Step by Step, John Wiley & Sons, New York, NY
- Chen, S.-H. (2006). The application of balanced scorecard in the performance evaluation of higher education. The TQM Magazine Vol.18 No.2 , 190-205. Chen, S.-H. (2006). The application of balanced scorecard in the performance evaluation of higher education. The TQM Magazine Vol.18 No.2 , 190-205.
- Fijałkowska, J., & Oliveira, C. (2018). Balanced Scorecard In Universities. Journal of Intercultural Management Vol.10 No.4, 57-83.
- Lassoued, K. (2018). Balanced Scorecard Impelemntation in Higher Education: An Emirate Perspective. Corporate Ownership & Control, 205-216.
- Sumarno, S., Gimin, G., & Nas, S. (2017). Dampak Biaya Kuliah Tunggal Terhadap Kualitas Layanan Pendidikan. Kelola: Jurnal Manajemen Pendidikan, 4(2), 184 https://doi.org/10.24246/j.jk.2017.v4.i2.p184-194
- Surtiati, S., Siregar, H., & Andati, T. (2017). Analisis Arus Kas Terkait Kebijakan Uang Kuliah Tunggal di Perguruan Tinggi Negeri Badan Hukum. Jurnal Aplikasi Bisnis Dan Manajemen, 3(2), 222–235. https://doi.org/10.17358/jabm.3.2.222
- Muh. Fitrah & Lthfiyah (2017). Metodologi Penelitian: Penelitian Kualitatif, Tindakan Kelas & Studi Kasus. CV. Jejak. Pp: 204 & 216
- M. Rahardjo, (2017). Studi Kasus Dalam Penelitian Kualitatif: Konsep dan Prosedurnya. UIN Maulana Malik Ibrahim Malang
- Admisi UIN Jakarta. (2020). UKT dan Biaya Kuliah. https://admisi.uinjkt.ac.id/biaya-kuliah/
- Sugiyono. (2015). Metode penelitian pendidikan : Pendekatan kuantitatif, kualitatif, dan R&D.
- Peraturan Direktur Jenderal Perbendaharaan Nomor Per-21/PB/2015 tentang perubahan atas Peraturan Direktur Jenderal Perbendaharaan Nomor Per-32/PB/2014 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Layanan Pendidikan
- SK Menpan number : KEP / 25 / M.PAN / 2/2004
- Kaplan, R.S. and Norton, D.P. (1996a), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA
- Noer Soejipto. (2018). Perspektif Pembelajaran dan Pertumbuhan Dalam Implementasi Balanced Scorecard Sebagai Instrumen Penilaian Kinerja. K-Media. Yogyakarta.
- . Wardana. (2005). Balanced Scorecard Perspectif Pembelajaran dan Pertumbuhan. Jurnal Pendidikan Akuntansi Indonesia, Vol IV, No. 2. Hal. 108-132.
References
Permenag No.30 Tahun 2014 tentang Biaya Kuliah Tunggal dan Uang Kuliah Tunggal Pada Perguruan Tinggi Keagamaan Negeri Di Kementerian Agama.
Teraslampung.com. Uang Kuliah Tunggal Persulit Perguruan Tinggi. 2014. https://www.teraslampung.com/diskusi-terbuka-bem-unila-uang-kulia/
Arman Sine. (2019) Uang Kuliah Mencekik. . https://republiknews.co.id/opini-uang-kuliah-mencekik/
Suharyanto, S. (2018). Dampak Kualitas Pelayanan Dan Biaya Kuliah Terhadap Kepuasan Mahasiswa Universitas X Bandung. Ensains Journal, 1(1), 44–55. https://doi.org/10.31848/ensains.v1i1.33
Ahmad, A. R., & Kim Soon, N. Balanced scorecard in higher education institutions: What should be consider? 2nd International Symposium on Technology Management and Emerging Technologies, ISTMET 2015 - Proceeding, 64–68. https://doi.org/10.1109/ISTMET.2015.7359002
Fooladvand, M., Yarmohammadian, M. H., & Shahtalebi, S. (2015). The Application Strategic Planning and Balance Scorecard Modelling in Enhance of Higher Education. Procedia - Social and Behavioral Sciences, 186, 950–954. https://doi.org/10.1016/j.sbspro.2015.04.115
Brown, C. (2012). Application of the balanced scorecard in higher education: Opportunities and challenges: An evaluation of balance scorecard implementation at the College of St. Scholastica. Planning for Higher Education, 40(4), 40.
Kopecka, N. (2015). The Balanced Scorecard Implementation, Integrated Approach and the Quality of Its Measurement. Procedia Economics and Finance, 25(15), 59–69. https://doi.org/10.1016/s2212-5671(15)00713-3
Sudirman, I. (2012). Implementing Balanced Scorecard in Higher Education Management. International Journal of Business and Social Science.
Al-Hosaini, F. F., & Sofian, S. (2015). A review of balanced scorecard framework in higher education institution (HEIs). International Review of Management and Marketing, 5(1), 26–35.
Pietrzak, M., Paliszkiewicz, J., (2015). The application of the balanced scorecard (BSC) in the higher education setting of a Polish university. Online Journal of Applied, 3 (1), 151–164.
Beard, D. F. (2009). Successful applications of the balanced scorecard in higher education. Journal of Education, 275-282
Beard, D. F., & Humphrey, R. L. (2014). Alignment of University Information Technology Resources With the Malcolm Baldrige Results Criteria for Performance Excellence in Education: A Balanced Scorecard Approach. Journal of Educationa for Busniess, 382-388
Mei-Hui Lin, Jiayao Hu, Ming-Lang Tseng, Anthony S.F. Chiu, Chunyi Lin, (2016). Sustainable development in technological and vocational higher education: balanced scorecard measures with uncertainty. Journal of Cleaner Production 120, 1-12
Niven, P.R. (2002), Balanced Scorecard Step by Step, John Wiley & Sons, New York, NY
Chen, S.-H. (2006). The application of balanced scorecard in the performance evaluation of higher education. The TQM Magazine Vol.18 No.2 , 190-205. Chen, S.-H. (2006). The application of balanced scorecard in the performance evaluation of higher education. The TQM Magazine Vol.18 No.2 , 190-205.
Fijałkowska, J., & Oliveira, C. (2018). Balanced Scorecard In Universities. Journal of Intercultural Management Vol.10 No.4, 57-83.
Lassoued, K. (2018). Balanced Scorecard Impelemntation in Higher Education: An Emirate Perspective. Corporate Ownership & Control, 205-216.
Sumarno, S., Gimin, G., & Nas, S. (2017). Dampak Biaya Kuliah Tunggal Terhadap Kualitas Layanan Pendidikan. Kelola: Jurnal Manajemen Pendidikan, 4(2), 184 https://doi.org/10.24246/j.jk.2017.v4.i2.p184-194
Surtiati, S., Siregar, H., & Andati, T. (2017). Analisis Arus Kas Terkait Kebijakan Uang Kuliah Tunggal di Perguruan Tinggi Negeri Badan Hukum. Jurnal Aplikasi Bisnis Dan Manajemen, 3(2), 222–235. https://doi.org/10.17358/jabm.3.2.222
Muh. Fitrah & Lthfiyah (2017). Metodologi Penelitian: Penelitian Kualitatif, Tindakan Kelas & Studi Kasus. CV. Jejak. Pp: 204 & 216
M. Rahardjo, (2017). Studi Kasus Dalam Penelitian Kualitatif: Konsep dan Prosedurnya. UIN Maulana Malik Ibrahim Malang
Admisi UIN Jakarta. (2020). UKT dan Biaya Kuliah. https://admisi.uinjkt.ac.id/biaya-kuliah/
Sugiyono. (2015). Metode penelitian pendidikan : Pendekatan kuantitatif, kualitatif, dan R&D.
Peraturan Direktur Jenderal Perbendaharaan Nomor Per-21/PB/2015 tentang perubahan atas Peraturan Direktur Jenderal Perbendaharaan Nomor Per-32/PB/2014 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Layanan Pendidikan
SK Menpan number : KEP / 25 / M.PAN / 2/2004
Kaplan, R.S. and Norton, D.P. (1996a), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA
Noer Soejipto. (2018). Perspektif Pembelajaran dan Pertumbuhan Dalam Implementasi Balanced Scorecard Sebagai Instrumen Penilaian Kinerja. K-Media. Yogyakarta.
. Wardana. (2005). Balanced Scorecard Perspectif Pembelajaran dan Pertumbuhan. Jurnal Pendidikan Akuntansi Indonesia, Vol IV, No. 2. Hal. 108-132.