Main Article Content


The purpose of this study is to analyze the performance of senior high school of MTA Surakarta based on research instrument conducted by Cugini et al. (2011) on the basis of the four perspectives on balanced scorecard. The four perspectives are the financial perspective, customer perspective, internal processes and learning and growth perspective. Philosophy that used in this research is inductive method with qualitative data so the results obtain a clear description of the object that can be used to draw conclusions. This study uses primary data by interview. The result of the interview is summarized and categorized into four perspectives and analyzed. Based on the data analysis, performance measurement indicator with the existing perspectives on the balanced scorecard is available. However, there is one major indicator that doesn’t mentioned are moral. Moral is an important aspect that should be exist because it is the primary vision and mission of education in senior high school of MTA Surakarta and includes the purpose of the foundation too. The conclusion is measurement of school performance indicator using balance scorecard concept is suitable with good result


performance, balance scorecard.

Article Details

How to Cite
Robi’ah Al Adawiyah, & Tulus Prijanto. (2023). INDIKATOR KINERJA SEKOLAH SWASTA BERBASIS BALANCE SCORECARD: (Studi kasus di SMA MTA Surakarta). JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 13(01). Retrieved from


  2. Abdullah, Ahmad Y. 2013. Ujian Nasional Persentase Kelulusan Solo Meningkat. Tersedia di: [Diakses pada 05 September 2013].
  3. Albasit, Afwan. 2013. Tingkat Kelulusan UN SMA 2013 Turun dari UN 2012. Tersedia di: [Diakses pada 05 September 2013].
  4. Arikunto, Suharsimi. 2000. Manajemen Penelitian. Jakarta: Rineka Cipta.
  5. Behn, Robert D. 2003. Why Measure Performance? Different Purposes Require Different Measures. Public Administration Review, Vol. 63 (5), pp. 586-606.
  6. Behn?s, Bob. 2004. Why Measure Performance?. Public Management Report, Vol. 01 (11), pp. 1-2.
  7. Broadbent, Jane. 2007. If You Can?t Measure It, How Can You Manage It? Management and Governance in Higher Educational Institutions. Public Money and Management, Vol. 27 (3), pp. 192-198.
  8. Budiarti, Isniar. 2004 . Balanced Scorecard Sebagai Alat Ukur Kinerja Dan Alat Pengendali Sistem Manajemen Strategis. Majalah Ilmiah Unikom. Vol. 06, pp. 51-59
  9. Burhani, Ruslan. 2013. Mendikbud Umumkan Hasil Akhir UN SMA 2013. Tersedia di: [Diakses pada 05 september 2013]
  10. Ciptani, Monika K. 2000. Balanced Scorecard Sebagai Pengukuran Kinerja Masa Depan: Suatu Pengantar. Jurnal Akuntansi & Keuangan, Vol. 2 (1), pp. 21-35.
  11. Cugini, Antonella., Michelon, Giovanna., and Pilonato, Silvano. 2011. Performance Measurement in Academic department: the Strategy Map Approach Public Money and Management. Journal Compilation, Vol. 31 (4), pp. 271-278.
  12. Farid, Daryush., Nejati, Mehran., and Mirfakhredini, Heydar. 2008. Balance Scorecard Application in Universities and Higher Education Institutes: Implementation Guide in An Iranian Context. Economic and Administrative Series, (2), pp. 31-45.
  13. Jenkins, Glenn P. 1979. An Operational Approach To The Performance Evaluation For Public Sector Enterprises. Annals of Public and Cooperative Economics, Vol. 50 (2), pp 3-15.
  14. Jennifer, Buckingham. 2000. The Truth about Private Schools in Australia. Issue Analysis. Centre for Independent Studies. (13), pp. 1-8.
  15. Jones, Rowan. 2010. Public Sector Accounting. England. Pearson Edition.