From Mutual Cooperation to Governance: A Balanced Scorecard-Based Evaluation of School Committee Performance in the Socio-Cultural Context of Enrekang

Abstract

This study aims to describe and formulate a Balanced Scorecard (BSC)– based performance evaluation model for school committees within the socio- cultural context of Enrekang Regency, Indonesia. The study employs a qualitative approach with an evaluative method. Data were collected through in-depth interviews, observations, and document analysis involving principals, school committee members, teachers, parents, and school supervisors at three elementary schools representing both high-performing and regular schools.

The findings indicate that strong values of gotong royong (mutual cooperation) and social harmony shape accommodative relationships between schools and school committees. These values function as important social capital; however, at the same time, they tend to weaken the committee’s critical role and supervisory function. As a result, the performance of school committees is largely dominated by supportive and administrative functions, while strategic roles such as advisory, controlling, and public interest representation have not developed optimally.

In this study, the financial perspective of the Balanced Scorecard is not interpreted as a measurement of the amount of fund allocation, but rather as an evaluation of financial governance as a form of public trust. This study produces a contextual BSC-based school committee performance evaluation model by integrating governance principles and local socio-cultural values. This model is expected to

serve as a reflective framework to strengthen participatory, accountable, and culturally responsive educational governance.