Analysis of The Performance of Educational Institutions, With A Balanced Scorecard Approach

This study aims to measure the performance of SMA Seminari St. Rafael Kupang with a Balanced Scorecard approach. This research is a quantitative research with a descriptive design. The research was conducted by measuring the performance level of SMA Seminari St. Rafael Kupang through four aspects (perspectives) in the Balanced Scorecard, namely: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research instrument is in the form of questionnaires distributed to seminarians, which are primary data. There is also secondary data in the form of questionnaires (for educators and education personnel), school financial data, and other supporting documents and data. The core respondents in this study were seminarians. Additional respondents were educators and education personnel. The final results showed that the performance of the educational institution, SMA Seminari St. Rafael Kupang, was overall in the good category. Customer perspective performance is in the outstanding category, judging from the perceptions, satisfaction, and expectations of seminarians. Performance Financial perspective is in the good category, in terms of financial management requirements, namely economical, efficient, and effective. The performance of internal business processes is in a good category, judging from the operating processes that occur in this institution. The performance of learning and growth perspectives is a good category. Attribution-ShareAlike 4.0 International (CC


Introduction
Education is a process of changing the attitude and behavior of a person or group of people to mature humans through teaching and training efforts (Indy, Waani, & Kandowangko, 2019); (Arfani, 2018).Through education, man develops himself as a whole into a cultured being (Gultom, 2019).Man is essentially an educable creature and must be educated.With education, he can know what is good and what is not good and become more aware of his duties and responsibilities.Education is the High School Seminary is the final year of high school.Therefore, the process in the Seminary must be balanced with good quality assurance.The purpose of quality assurance is not only to maintain and improve the quality of the institution on an ongoing basis, which is run internally to realize the vision and mission, but also to meet the needs of its stakeholders, namely seminarians.This can be carried out internally by the institution concerned, controlled and audited by the Foundation, and controlled and audited through accreditation activities carried out by the National Accreditation Board (BAN).Thus, the objectivity of assessment of the maintenance and continuous improvement of academic quality can be realized.
School performance measurement so far is often carried out in schools using only the acquisition of National Examination scores or school rankings measured by the average National Examination scores, dropout rates, and finances.Measurement in other aspects, such as customer satisfaction (students), teachers, and employees has not been a priority for measuring institutional performance (Wiyono & Andajani, 2019); (Riady, 2018).This condition makes the school not know holistically about its performance.Whereas every organization including schools, needs to evaluate its performance from a more comprehensive point of view.Aida, Kusaeri, & Hamdani, (2017) stated that the problem of low educational performance is caused by seven things.The seven things are 1) Low physical means; 2) Low quality of teachers; 3) Low teacher welfare; 4) Low student achievement; 5) Low opportunities for equal distribution of education; 6) Low relevance of education to needs; 7) High cost of education.
The success and failure of the prospective priest's educational institution in carrying out the mandate given to him shows the hope and concern of the people that must be responded to.However, the expectations of the faithful regarding the performance of the educational institutions of prospective priests with what the organizers of educational institutions do are often different.That is, there is a gap in expectations that can cause disharmony between the organizers of educational institutions for prospective priests and the people.This situation triggers an increase in the need for performance measurement from educational providers, especially educational institutions, SMA Seminari St. Rafael Kupang.A study shows that performance measurement is essential for educational institutions that want to remain superior and compete both nationally and globally (Fithriyah, Narto, & Tarigan, 2017).Performance measurement is needed so that the implementation of education, especially in educational institutions for prospective priests, can be maximized and by what is planned in the vision and always monitored development.Performance measurement is one of the important factors in an organization to assess the success of the organization.The measurement will see how much performance has been produced in a certain period compared to what has been planned.
Many approaches can be used to measure the performance of an educational institution.Based on the background above, researchers will use a performance measurement model with a Balanced Scorecard approach.According to Rangkuti (2013) the simple understanding of the Balanced Scorecard is a scorecard used to measure performance by paying attention to the balance between financial and non-financial sides, between short and long-term terms, and involving internal and external factors.According to Dally (2010) the selection of a Balanced Scorecard as a measurement model is based on the concepts of the Balanced Scorecard on behalf of Kaplan Norton which is indeed superior and has experienced various waves and continues to grow.The basic reference of the Balanced Scorecard is quality management and strategic management theories and focuses on e-ISSN: 2723-6692  p-ISSN: 2723-6595 measuring the performance of an organization from a financial and non-financial perspective, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective.The concept of a Balanced Scorecard is a translation of strategies and goals to be achieved by an institution in the long term, which is then measured and monitored on an ongoing basis.Planning and management processes allow an institution to do the following three things: First, measure the long-term results to be achieved.Second, identify mechanisms and devote resources to achieve these results.Third, set short-term milestones for financial and non-financial scorecard measures (Kaplan and Norton, 2000: 12-16).The results of performance measurement and appraisal using the Balanced Scorecard method can be used as mapping material in making strategic planning and decision-making of leaders and managers of an institution/organization to develop the institution/organization in the future so that it becomes better, superior and able to compete both in the national and global arena (Mulyadi & Ak, 2014).
Based on the pre-research data obtained, the performance of educational institutions, The high schools of St. Rafael Seminary Kupang based on the Balanced Scorecard approach are as follows: First, Financial performance.Schools should manage finances economically, efficiently, and effectively and meet the principle of public accountability (Mahmudi, 2013).Second, the customer's perspective.Seminarians as learners, consumers, and investors for the future, have a role that determines the sustainability of a school.As consumers, students are entitled to quality and quality educational services.As investors, students are entitled to future benefits for the teaching and education they process.Success in realizing the expectations of seminarians is an indicator of the success of prospective priest educational institutions, namely the existence of a system that works dynamically to produce graduates with effective placement, ensure the quality of instructional and supporting academic activities, and establish good relations between the school and the guardians of students.
The decline in the number of students at St. Rafael Seminary High School Kupang in the last five years is a problem that must be taken seriously.The decline in the number of seminarians can be a threat to the existence of St. Rafael Kupang Seminary High School.Seminary institutions can remain standing but seminary high schools will be threatened because in Permendikbud Number 17 of 2017 which discusses students at the Senior High School (SMA) level, several rules must be obeyed.According to article 24 of Permendikbud Number 17 of 2017, the number of students for high school level in one Learning Group (rumble) provision is the number of students in the class at least 20 and at most 36 students.As for the number of rombel based on Article 26 of Permendikbud Number 17 of 2017 the number of rombel for high school level or equivalent, the least is 3 and the most is 36 rombel.Each level is at most 12 rumbles.Third, the school's internal business perspective.This perspective seeks to build the excellence of SMA Seminari St. Rafael Kupang through continuous improvement of the school's internal processes.From an internal business perspective, the focus of the school is the excellence of the school.How do schools build that excellence?(Mahmudi, 2013).By the concept of a Balanced Scorecard, three processes must be carried out by schools, namely innovation, operation, and product sales.School innovation is an effort by the institution to present a superior curriculum in line with the needs of the people/community.The operating process aspect is a process by which the school delivers its products to students in a good learning process.The indicators are 1) the effectiveness of the use of time; 2) the quality learning process by innovating; 3) improve teacher education qualifications (equivalent to S1); 4) improve school facilities/infrastructure (libraries, computer laboratories, and mathematics and natural sciences); 5) increase the value of the Minimum Completeness Criteria (KKM) every year.These matters are regulated in the National Education Standards related to school business processes and include Process Standards, Educator and Education Personnel Standards, Graduate Competency Standards, Facilities and Infrastructure Standards, Management Standards, and Education Assessment Standards.Fourth, the perspective of learning and growth.The focus of emphasis on this perspective is efforts to maintain and build organizational excellence in the long run.At SMA Seminari St. Rafael Kupang, Human Resources is the main component, because important principles in the perspective of learning and growth are the ability of teachers and employees, the ability of information systems, and the level of motivation/empowerment.Every teacher who devotes himself to seminary high school must have an educational background appropriate to the subject he or she teaches (Mangkunegara, 2011).
On November 27, 2017, the National Accreditation Board for Schools/Madrasah (BAN-S/M), established SMA Seminari St. Rafael Kupang as an accredited school with a grade of 92, rank A, predicate of excellence.This is a proud incredible thing.But along the way, in 2021, St. Rafael Seminary High School was ranked 22nd school in NTT in terms of passing scores.This statement is inversely proportional to the rank and title obtained by this institution.The advantages that this institution once had, are now no longer visible.For example, this institution has reliable and experienced educators.Seminarians excel in the academy and often win races.Often won major tournaments in Kupang City.Excellent in art and literature so several times representing NTT province competed in the national arena.In recent years, these advantages have ceased to be seen.It can't even compete with some schools in Kupang City (Pramono, 2014); (Gaol, 2019).
Based on the explanation above, it is important to look deeply at the problems that are happening.The demand to maintain the existence of St. Rafael Seminary High School Kupang, and increase public trust in the educational institution, St. Rafael Seminary High School Kupang, is very important.Therefore, to see the problems that occur in this institution, researchers will analyze the performance of prospective priest institutions with a Balanced Scorecard approach.With the performance measurement with a reliable and comprehensive Balanced Scorecard model in educational institutions, SMA Seminari St. Rafael Kupang, it is hoped that the results can overcome the problems that exist in this institution.

Materials and Methods
The objectives of this study are: 1) To find out the picture of the performance of prospective priest educational institutions, SMA Seminari St. Rafael Kupang seen from a financial perspective.2) To find out the picture of the performance of educational institutions, SMA Seminari St. Rafael Kupang is seen from the perspective of customers.3) To find out the picture of the performance of educational institutions, SMA Seminari St. Rafael Kupang is seen from the perspective of internal business processes.4) To find out the picture of the performance of educational institutions, SMA Seminari St. Rafael Kupang is seen from the perspective of learning and growth.
The study was conducted using a quantitative descriptive analysis method to describe the performance of SMA Seminari St. Rafael Kupang with a balanced scorecard approach.The implementation of strategies that have been implemented in schools is measured, evaluated, and analyzed in four balanced scorecard perspectives.In addition, weighting is also used according to quantitative descriptive analysis.
The population of this study was seminarians at educational institutions, SMA Seminari St. Rafael Kupang which amounted to 153 people, 22 educators, and 5 education staff.In this study, samples were taken using the Simple Random Sampling method.Sampling is done randomly from the population.This method is done because the population, especially seminarians, is homogeneous (Kuantitatif, 2016).The seminarians selected as a sample were all 153 seminarians, using the Slovin formula (Arikunto, 2010).This sampling is done at a 90% confidence level or a critical value of 10%.Based on the calculation, the results were samples taken from as many as 61 seminarians.Data collection is carried out by methods: Questionnaire, Interview, Documentation, Observation (Ferdinand, 2014).

Result and Discussion
Performance measurement of the Educational Institution, SMA Seminari St. Rafael Kupang, using the BSC method against four perspectives; finance, customers, internal business processes, learning, and growth.The description of each variable uses the percentage and weighting of the Dally model.The number of subjects of this study in the instrument trial was as many as 30 respondents, then the r table is 0.344 with a significance level of 0.05.Then, with the help of SPSS 25 data processing software, it is searched for and calculated using the Corrected Item-Total Correlation method.The results of the r count are then compared with the r table to determine whether or not the question item is valid.The results of the validity test on the questionnaire using product moment from Pearson, among others, there were 51 items of statements that were declared valid from 59 items of existing statements.Invalid statements include P1.7 (r-hit: 0.183), P2.4 (r-hit: 0.136), P3.4 (r-hit: -0.310), P3.7 (r-hit: 0.218), P3.12 (r-hit: -0416), P3.16 (r-hit: 0.028), P3.17 (r-hit: -0.325).Reliability measurement using alpha Crombach: The decision-making for the reliability test is that if Cronbach's alpha < 0.6 then reliability is poor, if Cronbach's alpha is 0.6 -0.79 then reliability is accepted, and if Cronbach's alpha ≥ 0.8 then reliability is good reliability reliability on the questionnaire reaches 0.844 and is above 0.7 can be concluded to be reliable.As a result, the reliability coefficient of the customer perspective instrument is r11 = 0.799, the financial perspective instrument is r11 = 0.644, the internal business process perspective is r11 = 0.831, the learning and growth perspective is r11 = 0.656, it turns out to have a Cronbach Alpha value greater than 0.600, which means all four instruments are declared reliable.

Financial Perspectives
Measurement indicators from a financial perspective are economical, efficient, and effective financial/budget management.Data analysis results: Based on the results of the study, it can be seen that the total score of respondents' answers to the financial perspective is 1133 with an indicator achievement of 77.39% of the ideal total score is 1464.Thus, this perspective in terms of economic ratios, efficiency, and effectiveness of financial management is in a good category.This means, overall the performance of the educational institution, SMA Seminari St. Rafael Kupang based on a good financial perspective.On average, respondents responded, indicating that they were satisfied with tuition and boarding fees.The institution gave a good response and the institution immediately replaced the damaged facilities.The institution provides a much-needed learning medium for seminarians.All media provided by the institution are quality media.In addition, there is also financial management data by this institution, as follows: The economic level reached 94.53%.By using the Likert scale, the financial-economic value score of this institution is obtained at 3, including the economic category.

× 100%
The efficiency rate is 94.33%.The figure of 94.33% means that the amount of school and boarding operational expenditure is smaller than the income of schools and dormitories.In this case, it is smaller or there is a savings of Rp. 108,149,018.Using the Likert scale, an efficiency score of 3 was obtained, including the economic category.The realization of school income exceeded the school revenue target of Rp. 4,080,242.The financial effectiveness rate of SMA Seminari St. Rafael Kupang is 100.21%.In other words, this institution was able to realize a school income of 1.0021 times the budgeted one.By using the Likert scale, an effectiveness score of 4 is obtained and is categorized as very effective.Based on the results of the study, the performance of the educational institution, SMA Seminari St. Rafael Kupang, from a financial perspective is good.

Efektivitas
perspective is categorized as good.However it should be noted that things are not visible on the surface, such as the motivation of educators in working, the tendency to only follow government regulations, and ignore the main principles of training candidates for the priesthood.
Based on the conclusions above, the suggestions that can be conveyed for educational institutions, SMA Seminari St. Rafael Kupang are Educational institutions, SMA Seminari St. Rafael Kupang improve services in infrastructure facilities and create a comfortable atmosphere so that seminarians feel comfortable staying in the Seminary.Educational institutions, SMA Seminari St. Rafael Kupang should maximize the control function of seminarians and provide personal assistance so that they can become mature in self-regulation.Educational institutions, SMA Seminari St. Rafael Kupang should conduct training for educators related to the unification of 5S principles with what is emphasized in the national curriculum, namely knowledge, attitudes, and skills.This unification is considered good so that there is no doubling of emphasis in the work program of each educator.