Penilaian Kinerja SMA Sejahtera 1 Depok Provinsi Jawa Barat dengan Perspektif Balanced Scorecard

BULAN WENING RISANGAYU, Ertambang Nahartyo, Dr., M.Sc., CMA., Ak., CA.

2024 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menilai kinerja SMA Sejahtera 1 Depok Provinsi Jawa Barat dengan Perspektif Balanced Scorecard. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penilaian kinerja sekolah menggunakan empat perspektif balanced scorecard, yaitu : perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran, dan perspektif keuangan. Subjek penelitian mencakup tenaga kependidikan, tenaga pendidik, dan siswa SMA Sejahtera 1 Depok. Objek penelitian adalah SMA Sejahtera 1 Depok. Data primer dengan penyebaran kuesioner kepada responden tenaga pendidik, tenaga kependidikan, dan siswa SMA Sejahtera 1 Depok. Data sekunder diperoleh dari data dokumen SMA Sejahtera 1 Depok, yakni Laporan Realisasi Anggaran 2023/2024 dan Evaluasi Diri Sekolah 2023/2024. Metode pengumpulan data menerapkan kuesioner, wawancara, dan dokumentasi. Instrumen penelitian menggunakan uji validitas dan uji reliabilitas. Hasil akhir penelitian pada penilaian kinerja SMA Sejahtera 1 Depok adalah total nilai dari keseluruhan perspektif, yaitu perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran, dan perspektif keuangan menyatakan skor 94 masuk kategori Istimewa. Artinya SMA Sejahtera 1 Depok dalam penilaian kinerjanya dari tangibility, reliability, responsiveness, assurance, empathy, standar isi, standar proses, standar kompetensi, standar pendidik dan kependidikan, standar sarana dan prasarana, standar pengelolaan, standar pembiayaan, standar penilaian pendidikan, organisasi alumni, kontribusi alumni, website sekolah, tingkat kompetensi pegawai, kemampuan sistem informasi sekolah, ekonomis, efektif, dan efisien itu sudah sangat optimal dalam kinerja pencapaian visi, misi, dan tujuan sekolah.

This study aims to assess the performance of SMA Sejahtera 1 Depok, West Java Province, using the Balanced Scorecard perspective. This is a descriptive quantitative study. The school’s performance evaluation utilizes four perspectives of the Balanced Scorecard, namely: the customer perspective, internal process perspective, growth and learning perspective, and financial perspective. The subjects of the study include educational staff, teachers, and students of SMA Sejahtera 1 Depok. The object of the research is SMA Sejahtera 1 Depok. Primary data was collected through the distribution of questionnaires to respondents, including educational staff, teachers, and students. Secondary data was obtained from SMA Sejahtera 1 Depok's documents, such as the 2023/2024 Budget Realization Report and the 2023/2024 School Self-Evaluation. Data collection methods include questionnaires, interviews, and documentation. The research instruments were tested using validity and reliability tests. The final result of the performance assessment at SMA Sejahtera 1 Depok shows that the total score from all perspectives customer perspective, internal process perspective, growth and learning perspective, and financial perspective reached a score of 94, placing it in the Outstanding category. This means that in its performance assessment, SMA Sejahtera 1 Depok has been highly optimal in achieving its vision, mission, and goals, in terms of tangibility, reliability, responsiveness, assurance, empathy, content standards, process standards, competency standards, educational and support staff standards, infrastructure standards, management standards, funding standards, educational assessment standards, alumni organization, alumni contributions, school website, employee competency levels, school information system capabilities, as well as being economical, effective, and efficient.

Kata Kunci : Performance Assessment, Balanced Scorecard, Customer Perspective, Internal Process Perspective, Growth and Learning Perspective, and Financial Perspective.