Efektivitas Penerapan Balanced Scorecard Dalam Evaluasi Strategis Pendidikan Islam

Abstract

Islamic educational institutions currently face challenges in comprehensively evaluating their strategic performance, amid increasing demands for accountability, governance quality, and the integration of spiritual values in management practices. The Balanced Scorecard (BSC), which assesses organizational performance through four main perspectives—financial, customer, internal process, and learning and growth—is believed to offer a more comprehensive evaluative framework compared to conventional models. This study aims to analyse the effectiveness of BSC implementation within the context of Islamic education, identify the most commonly adapted perspectives, and explore the potential integration of Islamic values into each of these dimensions. Employing a narrative literature review approach, this article synthesizes relevant findings from national and international scholarly publications from the past decade. The review reveals that Islamic educational institutions that adopt BSC tend to experience improvements in strategic direction, human resource professionalism, and internal efficiency. The learning and internal process perspectives are the most frequently contextualized, while attempts to incorporate Islamic values remain limited and require a more systematic conceptual approach. This article contributes by offering a value-based conceptual framework for strategic performance evaluation that can strengthen the managerial capacity of Islamic educational institutions and serve as a foundation for developing a more holistic and transformative assessment practice.