Zerika Arnidia Harahap. Balanced Scorecard As an Alternative Perfomance Measurement of Elementary School No. 011 in Balikpapan. Supervisor: Prof. Dr. Hj.Sri Mintarti, M.Si. Co-Supervisor: Agus Iwan Kesuma, SE., MA. This study aims to understand and analyze of performance SDN 011 Balikpapan. With these analysis, it can help the school to find out the school performance on financial and non-financial aspects. This is in suitable with the objectives of the Balanced Scorecard as a benchmark on not only judging from the financial aspect but also from non-financial aspects, through four perspectives: financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. Data collection in this study is done by through qualitative and quantitative methods. Qualitative method is done by distribute the questionnaires to customers and employees, then do an interviews with the school leaders. Quantitative method is done by using economic ratios and efficient. The results of this study indicated that the performance from the financial perspective can not be measured properly when viewed from the economic ratio, because it did not meet the predefined score standard. The overall customer perspective performance of the five aspects has a good results and the customer
feels quite satisfied with the services provided by the school. From an internal business process perspective, the percentage of EDS achievement (School selfevaluation) has excellent results. On the perspective of growth and learning of employee satisfaction and employee training have good results and increased from 2015 to 2016. The conclusion that can be taken through the analysis that has been done, that Balanced Scorecard is the best method in assessing the performance of the company, because Balanced Scorecard raised important aspects ignored by
traditional performance measurement. Such as aspects of human resources, systems used by schools and customer satisfaction aspects. So that accurate performance measurement results are very important for management, both in the process of planning, decision making, and control and in realizing the vision and mission of an organization.
Keywords: Balanced Scorecard, Customer Perspective, Financial Perspective, growth and learning perspective, Internal Business Process Perspective.