April 2018. Vol.22 , No.1 ISSN 2307-227X

International Journal of Research In Social Sciences © 2013-2014 IJRSS & K.A.J. All rights reserved www.ijsk.org/ijrss

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TOTAL QUALITY MANAGEMENT MODEL AND BALANCED SCORECARD

TO IMPROVE THE QUALITY OF VACATIONAL HIGH SCHOOL

1 SUSGRANDINI HUSEIN, 2 ACHMAD SANUSI, 3 IIM WASLIMAN, 4 ABDORRAKHMAN

GINTINGS

1 Doctor Candidates in Educational Management in Islam Nusantara University, Bandung

2,3,4 Professor at Islam Nusantara University, Bandung

E-mail: 1 susgrandini08@gmail.com. 4 agintings@yahoo.com,

ABSTRACT

Accountability and performance must be carried out promptly in providing excellent service by vocational

education. Currently, Total Quality Management (TQM) which is a philosophy of continuous quality

improvement is adopted By Vocational High School in this country. Related to that, the majority of studies

indicate that the application of this management technique has been able to trigger an increase in school

performance. Preliminary studies indicate that the underlying cause of the low benefits of TQM

implementation is the lack of certain elements of organizational performance that ensure the harmonization

of activities and actions with the overall demands of the management system. As an alternative solution,

this research proposed Balanced Scorecard (BSC) model based on performance measurement as

measurement tools to optimize planning, implementation and evaluation as TQM integrated framework. A

limited test was conducted in 2 (two) stages. The first stage, involving experts and practitioners of

vocational high school to provide input related to theoretical and juridical aspects. The second stage, to

determine the acceptability and replicability, the model has been tested on 3 (three) Vocational High

School In Bandung, namely; vocational high school negeri 3, vocational high school pasundan 1, and

vocational high school lppm ri 1. in conclusion, this tqm-bsc model can be used in vocational high school

to improve the quality of planning, so it is recommended as a reference in the implementation as well as the

evaluation instrument in a sustainable manner.

Keywords: Balanced Scorecard (BSC), quality improvement, Vocational High School (VHS), Total Quality

Management (TQM

1.INTRODUCTION

Vocational High School (VHS) is

required to provide a middle-level workforce

ready and competent, in accordance with the

needs and rapid development of business and

industry. It can be interpreted that the quality of

VHS reflects the quality of the Indonesian

workforce that needs to be developed in a

sustainable manner to improve the

competitiveness of Indonesian human resources.

In response to this trend, since 2006 the

Indonesian government through the Directorate

of Vocational Education has launched 2 (two)

strategic programs on vocational education.

First, the expansion of access to vocational

education by scheduling increase in the number

of students of VHS until it will reach the ratio of

70% of vocational students: 30% of high school

students. Second, the equalization of the quality

of VHS services, among others, by providing

direct intervention in the form of: (1) VHS

imaging through electronic media and print

media; (2) giving scholarships to students and

teachers of VHS; (3) revitalization of

infrastructure; (4) the addition of new

classrooms, new school units, libraries, student

practice rooms (RPS), and (5) Teaching Factory

Development.

As a result, the implementation of the expansion

program has had an impact on the rapid

development of VHS population. In the latest

development in 2016, the ratio of VHS and SMA

has reached 51%: 49%, with the number of

existing VHS as many as 13,266 VHS and

4,432,639 students of VHS.

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This shows that the vocational policy in 2006,

has boosted the number of vocational students as much

as 2.200.712 students or 10% per year. This means that

there has been a significant increase in the number of

students of VHS that is about 200,000 people per year,

resulting in an increase in the ratio of vocational school

students with 12% high school students within 11 years.

The rapid development of the vocational

student population is in line with the needs of

Indonesia's development, which until now has to

improve the structure of labor that has been dominant

primary education (49.4%) to secondary education

(http://bps.go.id, accessible date June 10, 2016). Ideally,

with the increasing prospective workforce coming from

VHS, Indonesia gets more prospective workers coming

from secondary education as well as ready-to-use

workforce.

To meet these expectations, in 2008 the

Directorate of Vocational Education establishes a

strategic program in the form of improvement of quality

management system and quality assurance of education.

Under the program, VHS is strived to achieve ISO 9001

certification of quality management system standard

issued by International Organization for

Standardization. Considering the importance of

implementation of quality management system in the

field of education, the Ministry of National Education

(MONE) targets all 9,200 VHS VHS has been certified

with ISO 9001: 2008 in 2014. In fact the target has not

been achieved, because in 2014 there are only about 700

VHS that have been carrying ISO 9001: 2008 (source:

ditpVHS.net). Such inadequacies, caused by the lack of

budgetary allocations to support the program (in MONE

Laker: 53). In Bandung city too, the target has not been

reached. Cumulatively, out of 126 vocational schools in

Bandung City, there are 28 vocational schools (22%)

that have been certified ISO 9001: 2008, 7 VHS (6%) in

certification process, and the rest 91 (72%) have not

received ISO certification. (http://dapo.dikmen.go.id

accessed July 2, 2016).

In addition, the qualitative expectation of the

policy of expansion of VHS and the implementation of

ISO 9001 has not fulfilled satisfactorily, because in fact,

the addition of the number of VHS graduates has not

been in line with the purpose of vocational education

that is producing graduates who are ready to fill job

opportunities in the industry. For instance, in 2013,

open unemployment for VHS level in Bandung reached

10.98% (Disnaker, Renstra Disnaker Bandung City

2013-2018, p.65). Not only that, on a wider scale, in the

academic year 2013/2014 nationally there are as many

as 1.241.398 people graduated from vocational school,

but the realization of the relevance level of vocational

school graduates has not been as expected. In the past

two years, with the number of open unemployment at

9.84% (Kompas daily, October 17, 2016 edition) VHS

is the largest contributor to open unemployment

compared to other levels of education. This can be

interpreted in every 100 workforce of VHS graduates ,

there are about 9 to 10 people who are still unemployed.

Other facts, data from West Java Provincial Office of

Manpower and Transmigration in 2014 showed that the

number of job seekers in SMA / VHS increased sharply

in May and peaked in July, although there was a

decrease from November. It can be interpreted that the

average waiting duration for work of VHS graduates is

6 (six) to 7 (seven) months. The length of time spare for

VHS graduates to work suggests that the

competitiveness of VHS graduates is still low. The

above phenomenon indicates that; first, the

competitiveness of VHS graduates is still low compared

to graduates of other levels and types of schools;

secondly, the competence of graduates is less relevant to

the needs of business / industry; third, VHS graduates

are less prepared to become entrepreneurs in such as

Micro, Small and Medium Enterprises (MSMEs) so as

to create jobs for themselves and others; and the fourth

is the lack of dependence from industry on VHS in

recruitment of labor.

The low absorptive capacity of VHS graduates

by the world of work today, indirectly indicates that

there are still problems in the implementation of TQM

at the level of education units, so that the mission and

expectations of VHS implementation has not been

achieved. However, the implementation of TQM in

VHS is the same as introducing major institutional

changes, requiring serious oversight and control to truly

manage the quality of graduates.

Some of the problems and weaknesses of VHS

in implementing TQM are: (1) poor quality of school

planning that resulted in the school's strategic plan has

not been fully used in carrying out the duties and

functions of the implementers at the education unit level

(Husen, S, 2017); (2) the lack of commitment,

awareness, awareness, and consistency of teachers,

parents, du / di, and the community towards the

implementation of quality (Ab Wahid, Roslina and

James Corner, 2009; Husen, S, 2017). This indicates a

lack of school ability to mobilize these parties; (3) the

unclarity key performance indicators for implementers

in VHS (Ab Wahid, Roslina and James Corner, 2009;

Husen, S, 2017). The scalability of these indicators has

made the monitoring and evaluation process difficult, so

that quality assurance and quality control are less than

optimal; (4) inadequate monitoring of activities by

management information systems owned. This could

mean that schools do not have the means to monitor

school performance achievements on a regular and

intensive basis (Husen, S, 2017); and (5) coordination

and reporting of ineffective performance realization

(Husen, S, 2017). That means, that the achievement of

performance realization data is not recorded intensively

every month, so the data achievement goals are less

accurate. In addition, the publication of performance

reports on a regular basis has not been done, so the

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progress of continuous improvement has not been

effective, accurate, documented and accountable.

Thus, the current management model applied

by VHS needs to be refined and improved because it

still does not use the integrated and solid framework and

still focuses on the partial understanding that has not

been integrated as a management system. In brief, VHS

requires improved management systems to improve its

performance. The newly designed management model

should direct the participation of every VHS personnel

in the same direction in order to create harmony and

synergy in achieving school vision and mission. The

management system should be supported by the

capabilities and commitment of all school personnel, so

that in this system change, there are at least three factors

that must change also: (1) mindset and belief, (2)

capability, and (3) tools used.

Despite the fact that the majority of studies

indicate that ISO 9001: 2008 certification as a tool and

the first step of TQM implementation that triggers

improving school performance, in some schools and

other organizations it is still shown that the future ISO

certification should include certain elements of

management performance and specific actions. This is

to ensure the harmonization of activities and actions

with the demands of the management system. The 2015

ISO 9001 version underlines that the goals and

indicators should be measurable (in www.iso.org

accessed December 22, 2016).

In this research BSC is used as measurement

tools to support TQM planning, implementation, and

evaluation. Based on that frame of mind, it can be stated

that a management model that is capable of measuring

performance becomes a tool to review the management

system that has been implemented by the current VHS.

The designed quality management model

should enable it to be used as a benchmarking tool, both

internally and externally for quality improvement. The

data collection and processing methods used in the

quality management system should be clearly defined,

in order to support evaluation, diagnosis and quality

improvement, so that quality assurance and quality

control can be performed optimally. Therefore, as a

follow-up of anticipatory steps to be taken by VHS, in

research submitted hypothetical model Balanced

Scorecard and Total Quality Management in VHS to

improve the quality of graduates that can be used as a

reference for quality management in Vocational High

School.

1.1 Problems

The problem that is aimed to be discussed in this

research is: What kind of hypothetical model of VHS

quality management by integrating BSC and TQM

elements in an effort to improve the quality of VHS?

1.2 Objectives

This hypothetical model is expected to be a

quality management framework that is measurable,

coherent, accountable and comprehensive in an

effort to improve the quality of vocational school.

Specifically, this study aims to (1) propose steps of

the BSC intervention process into TQM and; (2) to

formulate a TQM-BSC framework that VHS can

use to improve school quality;

1.3 Benefits

The development of hypothetical model is

expected to provide benefits for VHS, in the form

of: (1) The establishment of a quality management

framework that can be applied in VHS is observable

and mesureable, so as to support the implementation

of TQM; (2) The help of VHS to focus on quality

improvement strategy; (3) Helped VHS to perform

quality assurance, quality control, and quality

improvement.

2. RESEARCH METHODS

This study uses a combination of two methods,

namely quantitative and qualitative. Quantitatively

given a questionnaire to determine the responses of

respondents to school planning before and after the

hypothetical model is applied in a limited way.

Descriptive analysis is used to process the findings

of quantitative data. Qualitatively conducted

observations and interviews. Observations were

conducted to determine: 1) the ability of school

managers to replicate the hypothetical model of BSC

element integration at TQM to improve the quality

of VHS; 2) VHS management activities during the

model test. Meanwhile, the interview was conducted

to find out the response of the management of VHS

to the implementation of test result of hypothetical

model of BSC element integration at TQM.

Triangulation of sources is used to process

qualitative data.

The model proposed in this study was a limited

test. These tests are not empirically tested to test the

effectiveness of hypothetical modeling, but to (1)

know the suitability of the principles and

characteristics of the model with the needs of the

school in the field; (2) to find the potential and

weakness of the model in order to improve the

quality management model of VHS.

The limited tests of the model were carried out

in three VHS Kota Bandung namely VHS Negeri 3,

VHS Pasundan 1, and VHS LPPM RI 1. Parties

involved in the model test consisted of 17 people

consisting of, 3 (three) principals, 9 (nine) deputy

headmaster, 2 (two) supervisors, and 3 (three)

teachers of VHS. At this stage the researcher along

with the VHS manager implements the hypothetical

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model that has been compiled. Tests are conducted

with internal benchmarking, in the sense of

comparing the planning before using this model,

with planning after using this model, so as to see

improvements and improvements in subsequent

TQM implementation.

3. LITERATURE REVIEW

1. Total Quality Management

Total quality management abbreviated as

TQM became known in the 1980s. TQM is a

management system that involves a number of

people who are competent, sincere, integrity, and

focus on delivering as much benefit to customers by

efficiently empowering intangible assets and

tangible assets. TQM is a total system approach that

demands a high-level strategy. Therefore, TQM

emphasizes the learning and adaptation of each

individual in management, to support continuous

improvement as the key to an organization's success

(Gasperz, 2006: 2). The initial stage of TQM

implementation is by believing and upholding the

principles of TQM. There are at least 3 (three)

principles in implementing TQM, first is the focus

on customers and stakeholders; second is the

participation and cooperation of all personnel in the

organization; and the third is a focus on processes

supported by continuous improvement and learning.

(Evans, 2005: 18). However, these three principles

must be supported by: 1) integrated organizational

infrastructure; 2) management process; and 3) tools

and techniques.

Quality management can be conducted

through various quality management models. One of

the management models that can be used is the

PDCA model (Plan, Do, Check, Action) popularized

by Deming (Sallis, 2002). Here is a figure of the

PDCA cycle in the educational context (adapted

from Sallis, 2012):

Figure 1. PDCA Process in Improving Education

Quality

Based on the figure above, then there are at

least four things that are needed in improving the

quality of VHS, namely (1) strategic planning as a

reference in providing assurance and quality control; (2)

education and training of employees to improve

institutional capability; (3) total employee and

stakeholder involvement in the quality improvement

program; and (4) School evaluation and benchmarking

for the improvement of sustainable standards.

TQM is believed to improve long-term

performance and profitability. The indicator of TQM's

success in the organization is the improvement of

products and services, cost reduction, customer and

employee satisfaction, and improved financial

performance (Kaynak, H, 2002). This is in accordance

with the findings of Husen, S, (2017) that with the

implementation of TQM in 3 (three) VHS in Bandung,

namely VHS Negeri 3, VHS Pasundan 1, and VHS

LPPM RI 1, there is an increase in school performance

and profitability as evidenced by he achieved a very

Good Accreditation title and a growing number of new

student enrollment applicants. However, critics point

out that the implementation of TQM involves

significant cost and many obstacles (Powell, 1995).

VHS must provide a special budget to support the

implementation of TQM and ISO certification (Husen,

S, 2017).

Fuchsberg (1992) also found that many of the

company's quality programs failed and the main reason

for failure was the program's lack of clarity. The

arranged programs are often fragmented, so the program

is not related to the organization's strategy. There is

even the case of a small company, which has

implemented TQM, ending up with bankruptcy (Hill,

1993). In short, many companies have been

disappointed with TQM (Fuchsberg, 1993). Although

TQM received sharp criticism, several empirical studies

have shown that TQM improves performance.

The positive relationship between TQM and

performance was found by Prajogo and Brown (2004).

Research on the relationship between TQM practice and

quality performance in an organization in Australia. In

the study, comparisons were made between

organizations that had adopted formal TQM and

organizations that did not implement formal TQM. The

first results of their research indicate that TQM

companies outperform non-TQM companies in most

key elements of TQM practice and performance quality.

However, in the data analysis shows that TQM

programs do not entirely impact on performance

because they have little effect on improvements in

management processes and strategic planning.

Therefore, it is very important for institutions to

seriously apply TQM principles as a set of practices

rather than simply formally building a TQM program.

From the literature review, it can be shown that TQM

implementation affects performance. However, it is

possible that the influence of TQM on performance is

influenced by other variables.

In Sallis (2012: 71) it is argued that when the

needs of the students (customer perspective) and

financial perspective meet, educational institutions find

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it difficult to prioritize the needs of students. The main

thing that causes this problem is the workings of fund

mechanisms that emphasize efficiency in achieving

quality, while quality assessment according to fund

mechanisms is not always consistent with the quality

feedback customers want. These are very difficult issues

to solve and TQM does not provide ready-made answers

to them. However, TQM ensures that institutions should

place students' point of view at the center of any

strategic planning process, and quality costs should be

viewed as a cost of quality failure, such as reducing the

number of new students. This is where the institution

must be able to balance between customer perspective

and financial perspective while paying attention to

improving teacher's capability and school innovation.

2. Balanced Scorecard

The competitive era environment demands an

organization that has characteristics of accountability,

has good relationships with customers, employees,

stakeholders, and shareholders, and is able to move and

explore intangible assets, to be something very

important than investment in tangible assets. In creating

such a good organization, a strategic framework is

required in the planning, implementation, evaluation,

supervision and control. In other words, the current

performance management system, not only seen from

the tangible size, such as the financial aspect alone, but

also viewed from the intangible aspect.

Balanced Scorecard (BSC), introduced by

Robert Kaplan and David Norton in the 1990s. BSC is a

performance-based strategic management approach.

Thus the focus and performance measures become BSC

emphasis. According to Kaplan and Norton (1996), the

BSC is a management system for managing the

implementation of a strategy, measuring performance

not just focusing on financial perspective, and

communicating the vision, strategy and performance

expectations of stakeholders. BSC measures company

performance on four balanced perspectives, namely

financial, customer, internal business processes, and

learning process and employee growth (1996: 4). As

shown in Figure 2 below:

Figure 2. Balanced Scorecard Perspective

Source :Kaplan dan Norton (1996, 2000)

In line with that, Nair (2004) suggests that the

Balanced Scorecard is a method to solve the challenge

of balancing the theories of strategy with the execution

of the strategy. Based on the description above, the BSC

serves as a translation strategy into operational

activities. BSC uses measurements to illustrate strategy

achievement. The existence of measurable goals and

targets is one of the keys to success in achieving

organizational strategy. It is also the basic milestone for

improving quality. BSC is created through a common

understanding of all organizational personnel to outline

the strategy into the goals, targets, measures and

initiatives of action from each perspective.

Empirically, several studies have found that

BSC has a positive and significant impact on

organizational performance. More specifically, the BSC

enhances the integration of management processes and

individual empowerment within the organization. This

is due to (1) the translation of a clearer strategy into

operational action, (2) strategy being a continuous

process, and (3) greater alignment of processes,

services, competencies and organizational units (Fabien

De Geuser, et , al, 2009; Esther W. Kairu, et.al, 2013).

In addition, the implementation of BSC led to important

changes in budgeting, planning, systems and reporting

processes (Melo, Sara Monica and Joao A Ribeiro,

2009). In order to maintain a good BSC, BSC updating

needs to be done in a certain period. Niven (2003: 304)

suggests that 62% of companies are updating BSCs

every year, 15% of companies update BSC every six

months, and 23% every three months. This updating is

done in the context of target relevance and performance

achievement.

The success of BSC in supporting the

improvement of quality and performance in the profit

company, became a special attention for public sector

managers. In recent years, BSC has begun to be

considered for use in non-profit organizations. Aaron

Yuksel and Ali Coskun, (2013) found that the BSC's

strategy map helps schools in drawing up coherent plans

and programs across four perspectives. The findings

recommend that secondary schools use the balanced

scorecard as a strategic performance management

system, thus helping schools to focus on strategies so as

to better perform school missions. The above

description in line with Mulyadi (2001) which suggests

the benefits of BSC is comprehensive, coherent,

balanced, and measurable. Another finding, Pramono, J,

(2014) revealed that BSC can effectively measure

school performance more comprehensively and

comprehensively than other school performance

measurements, such as school self-evaluation. However,

the research has not revealed patterns in the application

of BSC practices in schools, which can be used to

address the challenges of BSC implementation and

school performance.

Nevertheless, some previous studies (Jvcivinis,

2008, Dorothy, 2011) found the cause of BSC failure, ie

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(1) BSC was not accompanied by a comprehensive

brainstorming in the stage of determining the

appropriate BSC model for the organization, (2) the

errors in the process of determining the performance

indicators and weighting in each perspective, (3) BSC

implementation not supported by an obsession with

quality, (4) lack of implementation socialization, (5) no

downgrading of corporate scorecards into team

scorecards and individuals. Based on the above

findings, it can be interpreted that the school as a public

institution needs to adopt a suitable model to be applied

in its management, but the school does not necessarily

adopt all of them directly, but must try to find the

appropriate model. The model should be a model that is

easily understood, operated, and presented by all school

managers in order to improve quality.

3.Model Design

1. Empirical Base

a) Detroit Public Schools in Los Angeles,

California earned $ 195,000 in grants from the

government, because the school is superior to its

performance and accountability. This school

includes schools that adopt BSC in its

institutional management (Niven, 2003).

b) Research by Mahfud Solihin and Ayu Chairina

Laksmi (2014) entitled "The Influence of TQM

and BSC on Organizational Performance", with

a sample of 66 manufacturing company

managers with employees over 100, indicating

that there is an indirect effect of 0.133, which is

mediated by the use of BSC. Since the indirect

effect exceeds 0.05, indirect effects can be

considered meaningful. It shows that there is a

significant influence (p <0.005) on performance

through a TQM-mediated implementation with

BSC. This confirms that BSC can interfere with

the TQM process. The empirical study yields a

model of the effect of BSC intervention

relationship with TQM on performance, as

follows:

Figure 3. Relationships Model of BSC and TQM

Intervention Effects on Performance

The study recommends that more studies should be

undertaken to describe the effect of TQM on

performance and how BSC can have an intervention

effect in the process of improving organizational

performance. However, in the study, no BSC

intervention process in TQM in an institution was

described.

c) BSC has been implemented in the Ministry of Finance

of the Republic of Indonesia since 2007. Although

initially, BSC implementation in the Ministry of

Finance was faced with the lack of awareness of

leadership and employees and doubts about the

effectiveness of BSC implementation in improving the

performance of organizations and individuals.

However, in its development, the implementation of

BSC can be implemented slowly in accordance with

the stages and plans set (in www.kemenkeu.go.id

accessed on September 2, 2016), even in 2016,

ranking the performance and accountability of the

finance ministry ranks first with a score of 83 , 59 and

A rank (in www.menpan.go.id accessed September

2nd, 2016).

2. Model Principles

Referring to the concept of TQM and BSC

above, then in developing this hypothetical

management model, there are five foundations as a

guiding principle that need to be considered,

namely:

a. Consumer focused.

b. Transformational leadership.

c. Partnership between top management and all

school employees.

d. Empowerment of all VHS personal.

e. Continuous and integrated performance

improvement.

f. Independent team.

3. Model Characteristic

Hypothetical model in this research is the use

of Balanced Scorecard and Total Quality Management

in order to improve the quality of VHS. Characteristics

of the model in this study is as referring to some

characteristics possessed by TQM and BSC (adapted

from Kaplan, 1996; Evans and Lindsay, 2003; Niven,

2003) i.e.:

1. Grouping the focus of quality improvement

strategies on four perspectives, namely customers,

internal processes, learning and growth, and finance.

2. Comprehensive. That is, this model has a thorough

scope on all four perspectives, consisting of, goals,

sizes, targets, and quality improvement programs.

3. Coherent. That is, this model illustrates the linkage

and relationship of one strategy with another

strategy. So the causal relationship must be built in

every perspective.

4. Balanced. That is, this model emphasizes the

balance between (1) financial and nonfinancial

success indicators, (2) internal and external customer

elements, and (3) current and future performance.

5. Measurable. This means that the model should have

measurable indicators, so that quality assurance,

quality control, and quality improvement activities

can be realized.

4. Model Design

In this research BSC is used to support TQM

implementation. The use of BSC is a follow-up to

the implementation of TQM, in the sense that TQM

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is seen as a strategic philosophy and initiative, while

the BSC is a system that provides information to

support decision-making and evaluate strategic

initiatives. As outlined in Figure 4 (adapted from

Kaplan, 1996 and Sallis, 2012) follows:

Figure 4. The use of BSC in

TQM Strategy Formulation

Based on the above figure TQM as a total quality

improvement effort requires a tool that can be used in

the effort of quality assurance and quality control.

Successful implementation of TQM requires a high

understanding of customer satisfaction and a high

commitment to quality at all levels within the

organization.

TQM does not emphasize explicitly on financial

aspects, while the BSC provides an explicit emphasis on

the performance of financial aspects to support

nonfinancial performance. However, when BSC is used

without a high understanding and commitment to

quality, BSC cannot be implemented properly. In short,

if the BSC is used as a tool to answer the "what" and

"why" questions, then TQM is used to answer the "how"

question. The four BSC perspectives can contribute to

the implementation of TQM. It shows that TQM and

BSC can synergistically complement each other in

achieving better performance (Chalaris, I., E., and

Caterina, Poustourli, 2012; Sara Monica Melo and Joao

A Roberio, 2008).

Goals, targets and measures of non-financial

aspects can be used as feedback in quality improvement.

The BSC system is integrated with performance

indicators, both financially and non-financially. These

indicators act as signals and guidance in conducting

operational activities, because the indicators contain

what efforts should be made in achieving the goals

effectively and efficiently. Thus the achievement of the

performance can be monitored properly, so that the

quality improvement can be managed intensively.

Referring to Kaplan & Norton (1996, 2000), Niven

(2003: 89), Sanusi (2014: 38) and 8 National Education

Standards (SNP), are presented in figure 5 of the BSC

framework to be adapted to VHS.

Figure 5. BSC Framework for CMS

Based on the above framework, there is a

difference between the Kaplan BSC framework in

Figure 2 and Figure 5. There are at least 2 (two) things

that change: firstly, the vision and mission elements are

made a major milestone in the institution's success

measure, while the strategy becomes a tool for

clarifying and prioritizing steps to achieve the quality of

school. Second, the customer's perspective becomes the

first aspect, which forms the basis for strategy

formulation in other perspectives. This is because the

goal of non-profit organizations is to provide excellent

service to customers. Meanwhile, the financial

perspective is positioned as an organizational constraint

demanding that schools demonstrate their performance

in efficiency and accountability. While the internal

process and learning and growth perspective acts as a

driving force that supports other perspectives.

BSC in VHS focuses on strategy and

measurement of 4 (four) performance perspectives,

namely (1) graduate competence; (2) management,

curriculum, and learning process; (3) educators and

educators; and (4) financing and infrastructure facilities.

Each perspective has a causal relationship, either

directly or indirectly. To ensure consistency in strategy

implementation, each perspective has goals,

performance indicators, targets, and programs to

perform.

Visually, the hypothetical model described

above is presented in Figure 6. below:

Figure 6. Hypothetical Model of TQM-BSC to Improve

the Quality of VHS

8

5. Model Review

a. Pre-Test Review

The model review was carried out in

February 2017. The pre-test model review was

conducted with interviews and discussions with

management experts and VHS practitioners, to

analyze theoretically, empirically, and juridically so

that the potentials and weaknesses of the model have

been developed. Next, revised models are based on

input from experts. Based on the results of interviews

with experts, it was found that currently VHS requires

an integrated management model with performance to

prove its effectiveness and accountability. The current

management model of VHS is dependent on the

school's own ability, so it is still very high in the

variation of the model and its effectiveness. However,

the effectiveness of the current school program needs

to be measured in a real and intensive way, because

with the performance achievement indicators to be

achieved and reported by each VHS personnel, the

school's PDCA process can be well monitored. This

hypothetical model is a model that can support the

implementation of TQM, by integrating BSC elements

to improve school performance and the quality of

VHS graduates. In this model the use of BSC is a

follow-up to the implementation of TQM, in the sense

that TQM is seen as a strategic philosophy and

initiative, while the BSC is a system that provides

information to support decision making and evaluate

such strategic initiatives.

In TQM there is Quality Planning (QP),

Quality Control (QC) and Quality Improvement (QI).

QP is a process of preparation to meet quality

objectives conducted through analysis of the internal

and external environment. While QC is the process of

meeting quality objectives. Thus, to support an

effective QC process, the BSC has the following roles:

(1) specific standards, targets, and performance

indicators of a program or service, (2) provisions

regarding tolerance of deviation, and (3) data

collection procedures and methods for information for

follow-up improvement. The purpose of QP and QC is

QI which is the process of quality improvement. Thus,

QP focuses on providing quality assurance (Quality

Assurance).

Quality Assurance (QA) plays a role in inputs

and processes ie at the planning and implementation

stages of the strategy. In this section, schools set up

objectives, targets, targets, programs, and budgets

aimed at improving quality. While QC plays a role in

the output that aims to monitor, monitor, and diagnose

the achievement of school quality, so that feedback

can be generated for quality improvement, as

presented in the following figure:

Based on the description above it can be

interpreted that, in QC, QA and QI school required 3

(three) things, namely: (1) standard or target to be

achieved, (2) tool to measure performance

achievement, (3) with standards or targets, along with

feedback for corrective or upgrading measures. BSC

contains a scorecard containing goals, sizes, targets,

and actions that each schoolchild must meet, so that

BSC can be used as an instrument for setting

standards, targets or goals to be achieved, as well as a

tool for measuring the achievement of the standard

itself, so schools will get feedback for corrective

action or quality improvement. Therefore, this model

can be an instrument to facilitate QC, QA, and QI

processes in schools.

BSC methods actually adapt TQM ideas that

emphasize on, continual improvement, customer

needs, long-term thinking, increased employee

engagement and teamwork, benchmarking, team-

based, problem solving and quality obsessions. When

TQM is used without scientific analysis and analysis,

it is difficult to achieve quality improvement,

otherwise when BSC is used without any obsession

with quality, BSC cannot be implemented properly.

So in institutions that adhere to TQM, a clear quality

planning is a must, in the sense of having measurable

performance indicators. Based on the explanation, it

can be understood that academically, the

characteristics of the model made are in accordance

with the TQM characteristic of emphasizing customer

satisfaction and obsession with quality, as stated by

Sallis (2012) and Goetsch & Davis (in Suwendra, I

Wayan). In order to achieve this, the BSC can be an

implementation tool of the TQM strategy, so that in

the school strategy it has goals, indicators, targets, and

strategic initiatives in each perspective.

TQM is the totality in the achievement of

quality, then the quality measurement must be done in

total, that is the measurement of quality and

performance process in achieving the quality. This is

similar to Kaplan and Norton (1996), that there are

two performance indicators in the BSC, the lag

indicator and lead indicator. Lag indicator is a

measure that shows the achievement of strategic goals,

while the lead indicator is a measure that indicates the

cause, the prerequisite or the trigger achievement of

the outcome measure. BSC requires organizations to

balance leads and lag indicators simultaneously.

However, the size for educational institutions cannot

be equated with profit institutions. Because in

educational institutions, such as VHS, the main goal is

to provide excellent service education. So the size

used by schools, should be in accordance with

national education objectives.

9

School performance indicators should

accommodate 8 SNPs, so it can be known the level of

school conditions readiness compared with SNP.

Grouping 8 SNPs in a BSC perspective can help

schools to focus on aspects of strategic aspects. In the

context of the achievement of eight SNPs, the

Government began to launch School Based

Management (SBM) in Indonesia since 1999. In

general, MBS can be defined as a management model

that gives great autonomy to schools. This is in line

with Mulyasa (2009: 47) that MBS is an educational

paradigm that provides widespread autonomy to

schools, in order to be more flexible in managing

resources and allocating them according to their

priority needs. So it can be interpreted that MBS gives

greater authority for schools to more freely develop

and implement the development of school. In the

context of management, the BSC approach can be

used as a new pattern in its planning, organizing,

implementing, coordinating, and controlling it. That

is, BSC becomes a tool to restructure school

management to accommodate the implementation of

school based management. BSC provides an approach

and tool to assist performance improvement and

measurement (Kaplan, 1990), as strategic planning

framework (Kaplan, 1993), and an integrated system

of performance management (Kaplan, 2006).

b. Limited Test Review

After the model was completed, a limited test

was conducted on hypothetical model implementation

in three VHSs which became the object of research,

namely in VHS Negeri 3, VHS Pasundan 1, and VHS

LPPM RI 1 in February 2017. This activity started

with (1) socialization of hypothetical model ; (2)

assessment of the school planning they have

compiled; (3) practice of applying the model in each

VHS environment; and (4) compare the planning after

applying the model with the previous planning. The

parties involved in this model test were three

principals, three wakasek in quality management,

three in curriculum, three in the field of means, three

in business and industrial relations, three students and

two the supervisor of the VHS builder, the total

involved in this limited test amounted to seventeen.

Based on interviews with all the schools

involved in model testing, it is found that this model

of planning is clearer, measurable, and directed to

guide the implementation, monitoring and evaluation.

Furthermore, with this model the relationship between

the strategy with the program is clearer, so as to

improve the effectiveness of the implementation of the

program. Targets that have been prepared can be

directly targeted school quality. The existence of a

scorecard each, encouraging each VHS personnel to

be challenged in achieving these targets, moreover it

can be associated with the reward system. Four newly

known perspectives, can provide a new framework for

implementation of 8 SNPs. Each of these SNPs is

further elaborated into targets, performance indicators,

targets, and strategic initiatives, thus helping schools

to focus on quality improvement strategies.

When the observation is conducted, there are

no significant obstacles when applying the model.

However, given that this model is newly introduced,

they experience little difficulty when linking strategies

and weighting. However, by brainstorming, they are

able to relate one strategy to another. Participants of

the involved tests have understood that with a strategic

linkage, it makes it easy for schools to monitor which

strategies are not working that could potentially lead

to failure. To make it easier for schools to weight the

scores of performance indicators, the Microsoft Excel

program is used, considering that schools are very

familiar with this application compared to using the

Analytical Hierarchy Process (AHP) program,

Analytical Network Process (ANP), and Path

Analysis.

After the school successfully adopted this

model, the parties involved in the test were asked to

assess their response to the current school planning

that has used the BSC. Quantitatively, the participants'

responses to school planning using this hypothetical

model were positive. It is understood that, school

planning using BSC element is superior compared to

those that do not. The increased quality of these plans

will contribute to improving the quality management

implementation implemented by schools. This is

similar to Sallis (2012: 221) which suggests strategic

planning is one important part of TQM. Without a

clear long-term direction, an institution can not

implement goals constantly. Descriptive analysis

shows the potential advantages of this model

according to the participants' model test responses as

follows:

1) 81% consider that this model has a clear

indicator. Performance indicators are used as a

measuring tool to provide information

achievements that have been obtained by

schools in realizing strategic goals that have

been set previously.

2) 88% consider that there is a clear link between

the goals, targets, and the efforts / programs to

be performed. Based on the previous findings,

schools have not been able to evaluate the

program well. So far, the indicator of the

success of the program is on the implementation

or implementation of the program. Though

implementation is not a goal, but a tool to

achieve goals. This is because schools have not

set targets to be achieved from the

implementation of the program clearly. For

example, in the implementation of industrial

internship programs, schools should provide

parameters of program success in the form of

percentage improvement of their skills and

behavior towards the world of work.

Achievement of learning outcomes so far more

emphasis on knowledge, but the school has not

10

elaborated on the attitude and skills aspects.

Thus, any graduate quality improvement

program should clearly target the desired targets

or achievements in these three aspects.

3) 81% considered that the strategy map helps

schools better understand the strategy. Kaplan

(1996) states that one of the factors causing

organizational failure is the lack of

understanding of vision, mission and strategy

well by the personnel. Strategy map allows all

personnel to at any time know what strategy

they should run. So that all their activities

remain on the track and can be monitored

properly.

4) 96% consider that this model has clearly

defined targets and targets. School progress

should be directed. Given the goals and targets

of the programs or activities undertaken, it

emphasizes that everyone has responsibilities

and contributions to realize school goals and

targets.

5) 82% consider that this model could help to

perfect the school's strategic planning. This is

similar to Burhanuddin (in Machali and

Hidayat) that good planning should meet the

following criteria: (1) made based on data and

facts and considered events and risks that may

arise in the future; (2) must be made by the

person who understands the planning technique;

(3) plans must be accompanied by careful and

detailed details; (4) the plan should be simple.

In the sense of facilitating understanding and

implementation by the party in need; (5) the

plan must be flexible and continuous, and (6)

the plan should be able to minimize the risk for

every possibility that occurs in the future.

6) 93% consider that this model helps to match the

planning and implementation. One of the causes

of implementation failure is the lack of

understanding of the purpose of the school so

that unclear directions often lead to commitment

and member integrity to performance. In

planning the analysis of resources needed in

achieving the objectives of the school, if this is

not done properly will certainly be obstacles in

implementation, such as lack of understanding

and capabilities of human resources.

7) 100% rate that this model has an indicator that

simplify the performance monitoring. Planning

other than as reference and work guidance, also

serves as an instrument of monitoring and

evaluation.

8) 96% consider that this model has an indicator

that simplify the performance evaluation.

Quality evaluation is the process of measuring

and evaluating the implementation of quality.

This stage is done by observation and

measurement on the program or activity

compared with the target in previous planning.

This process is done by monitoring and

monitoring. The existence of monitoring and

supervising instruments will make it easier for

institutions to provide quality assurance and

quality control in the framework of quality

improvement.

9) 80% considered that the difficulty in adapting

this model can be overcome by the school.

There are at least three things that must change

in improving the quality of vocational, first

mindset, skillset, and toolset. This model is a

toolset. However, this tool can not be used in

the absence of the capabilities of personnel to

operate, so the change of mindset through the

mobilization activities carried out by the

principal as a leader should be able to lead to

the creation of a quality culture and not to fear

change as it leads to the improvement of school

quality. With the changing mindset and skillset

then any toolset used by the school in achieving

quality improvement can be overcome.

10) 81% consider that this model can be applied in

VHS. This model is used as a tool to support the

implementation of quality management in VHS,

so it can be implemented by the school.

4. CONCLUSION AND RECOMMENDATION

Based on the above findings, it can be

interpreted that this hypothetical model can be one of

the anticipatory steps of VHS to improve and improve

the quality. The resulting performance needs

continuous control processes so that (1) everything

that the individual does can be aligned with the goals

of the school, (2) provide school innovation and

innovation, and (3) create added value for the school.

The determination of performance should involve

quantitative quantifiable value. Quantitative

assessment aims to determine the achievements that

have been obtained by schools that will facilitate the

school to perform benchmarking, quality assurance,

and quality control. In addition to the measurement, in

the evaluation made a diagnosis to get the cause of

process irregularities or performance results, which is

required in the diagnosis is to get the factor of success

/ error. Thus, diagnosis is important in evaluation and

corrective action. This diagnosis is often overlooked

school for this. The technique of doing this diagnosis

can be done with qualitative and quantitative

techniques, because qualitative explanations that are

not supported with accurate data can be dangerous

because oftentimes the assumptions stated do not

cover all aspects. Conversely, quantitative data that

are not interpreted with qualitative explanations will

be meaningless. Therefore, if the quantitative

diagnosis indicates what is wrong, the qualitative

diagnosis explains the cause of the error. So the

diagnosis will reinforce the evaluation findings for

continuous quality improvement.

11

All this time, QA and QC are difficult to

apply consistently, because there are still indicators of

bias and schools do not yet have a reliable

performance measurement instrument. The school has

not been comprehensively applying improvements in

all its lines. To overcome this, the steps that must be

implemented are to set school goals to be translated

into targets for each work unit, and individuals, known

as quality objectives. So that every individual has a

target to be achieved, this contribution will have an

impact on the achievement of the target work unit and

the main target of the school. Linking rewards to

achievement targets is seen to trigger teacher and

employee motivation, so it can create a positive work

culture.

To support the creation of a culture of

continuous improvement, the school must be

accustomed to work in accordance with agreed plans.

Cultural changes not only change the behavior of

teachers and employees, but also require changes in

the method of directing an institution. Changes in the

method must be supported also with a paradigm shift,

so that the school can develop as a service-oriented

institution.

Changes in methods in school management

become more measurable and focused as anticipatory

steps to achieve competitive advantage. The use of

BSC is not only a measure of performance, but a

TQM tool to be effective and efficient. In other words,

in addition to assessing performance, the BSC

provides a structured framework for TQM practices in

schools.

Recommendations

Based on the conclusion of the research results,

the recommendations are as follows:

For VHS, it is necessary to design an integrated

quality management system with performance

measurement. This model can be used as an alternative.

As a new management system approach, in its

application it is necessary to pay attention to various

aspects at the implementation stage. Starting from

socialization and training, it must be ensured that all

school residents accept BSC as a new management

pattern. In addition, they must have confidence that BSC

can be replicated in their schools. This is where the

principal's role as a change agent, educator, motivator,

and facilitator for teachers and employees. So that it can

change the mindset and skillset required in applying the

BSC toolset as its framework

For Ministry of Education and Culture

(Kemendikbud), in order to improve the continuous

quality improvement and accountability of VHS,

Kemdikbud should issue regulations requiring VHSs to

use a performance-based school management framework

or approach reported annually through the Directorate of

Vocational Education;

City Education office, should (1) provide

socialization and training related to performance-

based quality management school framework; (2)

monitoring the achievement of school quality targets

or targets each year; (3) facilitating VHS to diagnose

the causes of school quality success and failure; (4)

encourage and facilitate VHSs for benchmarking and

networking with vocational or superior vocational

education institutions of a similar kind, regional,

national or international.

12

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