IMPLEMENTATION OF THE BALANCED SCORECARDIN EARLY CHILDHOOD EDUCATION MANAGEMENT

Abstract

ABSTRACT
School management requires a performance management system capable of
integrating planning, implementation, and evaluation in a sustainable manner. The
Balanced Scorecard has been widely applied as a performance measurement
framework in educational organizations; however, empirical studies examining its
implementation in early childhood education, particularly in small-scale institutions,
remain limited and often overlook institutional context. This gap highlights the need
for analysis that not only describes the application of the Balanced Scorecard but
also critically examines its suitability and adaptation within kindergarten
management practices. This study aims to critically analyze the implementation of
the Balanced Scorecard in the management of TK Bunda Asuh Nanda I, Bandung
Regency, by examining the interrelationships among its perspectives and their
alignment with organizational conditions. A qualitative approach with a descriptive
design was employed. Data were collected through observation, in-depth interviews,
and document analysis, and were analyzed inductively through data reduction, data
display, and conclusion drawing. The findings reveal a gap between the conceptual
framework of the Balanced Scorecard and actual school management practices.
Strategic planning is not integrated with performance indicators, the financial
perspective is oriented toward operational sustainability, the customer perspective
is dominated by relational approaches without systematic measurement, internal
processes operate flexibly without formal standards, and human resource
development lacks strategic planning. These findings indicate that the BalancedScorecard has not yet functioned as an integrative performance management
system, but remains at a conceptual and partial level of implementation. This study
contributes by providing a contextual understanding of Balanced Scorecard
implementation in early childhood education and emphasizing the need for an
adaptive framework suited to small-scale institutions. The implications enrich
educational management studies by highlighting the importance of aligning
performance management models with organizational context, thereby supporting
the development of more effective and sustainable school management strategies.