Performance Measurement using the Integrated Performance Measurement System Approach

Nurul Aziza 1*, Patdono Suwignyo 2, Ahmad Makki 3 1 Industrial Engineering Department, Engineering Faculty, Universitas Maarif Hasyim Latif Jalan Ngelom Megare, Taman Sidoarjo, Jawa Timur 2 Industrial Engineering Department, Insitut Teknologi Sepuluh Nopember Surabaya Jl. Raya ITS, Keputih, Sukolilo, Surabaya, Jawa Timur 60111 3 Maarif Education and Social Foundations Jalan Raya Ngelom, Taman, Sidoarjo * Corresponding author: nurul_aziza@dosen.umaha.ac.id


Introduction
The National Education System explains that national education functions to develop the ability of the nation.Moreover, the National Education System create a noble character and national civilization to educate the life of the nation.These are all listed in Law number 20 of 2003.The objectives are to develop the potential of students to become human beings who are faithful and devoted to the Almighty God.Furthermore, students have a noble, healthy, knowledgeable, capable, creative, independent character and become a democratic and responsible citizen.As one of the formal education institutions, the School carries out an education mission at the middle level.Furthermore, it is responsible for achieving institutional education goals.One of them is High School.As a non-profit organization, schools are required to be independent in seeking funds.It must have accountability to the community.Therefore, the School's performance needs to be controlled by the community.At present, school performance measurement is only in the form of the semester and annual activity reports.The activity was reported to the foundation and guardians of students.Through these semester and annual reports, overall organizational performance is challenging to measure by stakeholders.
In the performance organization, there are four essential aspects of organizational activity [1].Academics recognize the importance of performance measurement.Furthermore, practitioners from various disciplines also recognize the importance of performance measurement [2].Several studies have been conducted with performance measurement.Bititci, et al. [3] proposed the quantitative work measurement system model at school.The model is used to determine the choice of alternative strategies from performance evaluation.Bititci, et al. [4] developed an integrated model of performance measurement.The proposed model is a performance framework in an integrated work measurement system.Syairuddin, et al. [5] conducted performance measurements in universities using the method of Integrated Performance Measurement Systems (IPMS).
In general, aspects of measuring performance are financial aspects.It encourages organizations to achieve profits in the short term.In addition to it, organizations need to consider other aspects of improving performance.Hence, companies need to have a performance measurement system that can present all organizational activities.Susetyo [6] used IPMS for performance measurement of metal casting companies.He used an IPMS to identify KPIs from a stakeholder perspective.Widiyawati, et al. [7] proposed the integration of performance prism with AHP to assess company organization.Maulidia, et al. [8] used IPMS to measure cooperative performance.Mas'idah, et al. [9] measured the value of company performance by combining AHP and Objective matrix (OMAX) methods.Rachman and Satoto [10] proposed measuring the performance of universities by combining IPMS, Analytic Hierarchy Process (AHP), Objective Matrix (OMAX), and Traffic Light System.Kurniyati, et al. [11] measured company performance by combining IPMS and AHP for weighting KPI.Susetyo and Sabakula [12] combined the IPMS method and the Balanced Scorecard to assess the performance of profit-oriented companies.They applied performance measurement to study programs in higher education.The study used the IPMS method, weighting KPI with AHP, and Objective Matrix (OMAX).Kurniawan, et al. [13] measured performance measurements in hospitals to be able to provide a better waste treatment system.This measurement used the AHP (Analytical Hierarchy Process) and OMAX (Objective Matrix) methods.The method is used to design environmental performance systems in hospitals with medical and non-medical care.Papilo [14] used the IPMS method to measure the performance of college faculties.He uses the integration of IPMS and SMART methods.
In previous studies, IPMS performance measurement methods were more widely applied to profit-oriented companies.Based on the literature review, no literature addresses performance measurement by combining IPMS, AHP, Objective Matrix (OMAX), and Traffic Light Scoring systems in high schools.Performance measurement is essential to do as a form of accountability to the community.Performance measurement is essential for educational organizations in high schools.This study aims to design a performance measurement model for schools from several KPIs.The design of this performance measurement is by combining IPMS, AHP, Objective Matrix (OMAX) and Traffic Light Scoring system.Interaction is done to facilitate and accelerate the Please cite this article as: Aziza, N., Suwignyo identification of performance values based on color.This research is expected to be used as a raw model for the same schools.
The initial stage in the IPMS method was the identification of stakeholders requirements obtained by the interview method.The second stage was determining the objective and Key Performance Indicator (KPI).Distribution of questionnaires distributed to stakeholders as a form of validation.The weighting of KPI used the Analytical Hierarchy Process (AHP) method.The quantitative scale used is the range 1 to 9.This scale was used to assess the comparison of the importance of an element to other elements.The level of importance of the elements was done with a focus on group discussion.It obtained the level of importance of each aspect of stakeholder goals and KPI.The acquisition of this objective group was based on the Focus Group Discussion (FGD) with school management and foundations.The FGD was conducted by giving questionnaires and weighting for each objective with the pairwise comparison method.The organizational level compiled based on the IPMS model.The level of the organization was divided into four levels (Fig. 1).Fig. 2 illustrates the approach to the school organization system.

Identification of Stakeholder Requirement
The starting point in the IPMS model was identifying the needs of parties with interest in the organization.However, it was also necessary to structure the design of an integrated performance measurement model from the organization.Fig. 3 describes the design structure of the integrated performance measurement model of the organization.Ethics, morals, and loyalty of academic staff are high 2.
Effectiveness of Teaching and Learning Activities (TLA) 3.
Accountability to the public 4.
Improving the quality of graduates who can speak English well 5.
Realization of the school program 6.
Development of the quality of academic staff resources 7.
School finance is going well 8.
Increase student interest in reading 9.
Managerial tasks go well 10.graduates can compete with graduates from other schools to enter College 11.Increased welfare and reward 12.The readiness of TLA tools 13.Community trust in the school 14.Empowerment of school employees 15.The TLA implementation is following Unity of Lesson (UOL)

External Monitoring
The external monitoring was carried out by looking at the School Work Program.Monitoring was also based on the school curriculum development and development program, as well as semester and annual school reports.

Determine objectives and KPIs (Key Performance Indicators)
Determination of objectives was obtained using an FGD by the performance design team and school administrators.Table 2 describes the results of the performance of the objective.

Scoring Systems Objective Matrix (OMAX)
The scoring system aims to determine the achievement of performance from the organization in a certain period.The calculation used Microsoft Excel software with the principle of interpolation.The results of the scoring system were used to create a traffic light system.The aim was to find out the score of the KPI.Three colors were used for indicators, such as: Green with a score threshold of 8.1-10 It means that the achievement of a KPI has reached the target set by management Yellow with a score threshold 6,1-8 It means that the achievement of KPI has not been achieved even though the value is almost close to the target.Therefore management needs to be careful in addressing the yellow KPI Red with a score threshold ≤ 6 It means that achievement is far from the target set, there needs to be a follow-up improvement and design improvement efforts for achieving the target in the future.

Result and Discussion
In this section, we describe the hierarchy of KPIs, weighting with AHP, and measurement of school performance with OMAX.

The hierarchy of school performance
Based on the results of the study, there are eight objectives of school performance.

Weighting of Objectives and KPI
Weighting KPI used the Analytical Hierarchy Process (AHP) with Expert Choice software.Table 3 describes the results of overall weighting performance.The highest weighting results were found in the financial aspects (Table 3).It shows that finance has a level of importance that determines school performance [15].Private schools require fees for school operations.Therefore, finance is the most critical aspect [16].It proved the research conducted by Franco-Santos [17] 4 shows the weighting of each KPI Human Resources Performance.The highest weighting in Human Resources Performance was the average percentage of academic staff attendance.It increases Human Resources Performance and business performance [18].Table 5 shows Weighting KPI Financial Performance.The percentage of achievement of the acceptance target was a priority for Financial Performance.Financial performance is critical aspect in business performance [19].The private school required Financial Performance from Tuition.Table 6 describes the weight KPI Curriculum Performance.The suitability ratio of teaching with UOL had a higher level of importance.
Table 7 shows the results of KPI Work Program Performance.The percentage indicator of the number of vision and mission socialization programs on schedule has a higher level of importance.Table 8 describes Weighting results of KPI Administrative Performance.The number of academic staff is higher than other indicators that influence school performance.Table 9 shows Weighting results of KPI Teaching and Learning Activities.The highest weighting results in the percentage indicator attendance.Table 10 describes Weighting results of KPI Performance Evaluation.The average value of supervision of study class teacher visits had higher indicator.The school management has a high level of importance towards the indicators of supervision values.Table 11 describes Weighting results of KPI Graduates Performance.The highest achievement of the NE value had significant indicators.

Conclusion
Based on the results of the study, the school's performance is quite good because the performance indicator is yellow.From the results of weighting, the highest level of importance is financial.It shows that financial factors are still the dominant factor.Hence, schools can remain as private schools.However, there are still several red KPIs that need improvement to improve school performance in the future.This performance measurement design can be a raw model of performance measurement design for other schools.However, for further research, this performance measurement design can be done using the balanced scorecard method.This method can be used because of the financial aspect as an essential aspect of improving performance.

Fig. 5 Fig. 5 .
Fig.5shows the hierarchical structure results in school performance.Based on OMAX, overall performance of school is in yellow categories.It shows school performance needs improvement.There are 2 include red categories.There are Financial (Fi), Teaching and learning activities (TLA).Career Advance Studies (CAS) ) or Graduates include in yellow categories.There are 5 in green category.These are Curriculum (Cur), Work programs (WP), Academic Administration (AA), Human Resources (HR), and Evaluation Process (EV).Financial is importance aspect in school.Therefore, school performance is affected financial performance.It proved research by Wijaya[20].

Table 1 .
The result of Stakeholder Requirements (SR)

Table 2 .
Results of stakeholder requirements, objectives, and KPIs Increase the work ethic and morale of academic staff 1.The average percentage of academic staff attendance 2. Increase the loyalty of academic staff by increasing the total number of permanent school teachers 2. The ratio of permanent teachers to non- Require teachers to make UOL 32.UOL Ratio with Total subjects 25.Monitor the suitability of teaching with UOL 33.The ratio of teaching conformity with UOL / semester Please cite this article as: Aziza, N., Suwignyo, P., & Makki, A. (2019).Performance Measurement using the Integrated Performance Measurement System Approach.Jurnal Teknik Industri, 20(1), 73-84.doi:https://doi.org/10.22219/JTIUMM.Vol20.No1.73-84

Table 3 .
Results of wight overall performance

Table 4 .
Weight of KPI on Human Resources Performance

Table 5 .
Weight of KPI Financial Performance

Table 7 .
Weight of KPI Work Program Performance KPI Group Work program performance

Table 9 .
Weight of KPI Teaching and Learning Activities

Table 11 .
Weight of KPI Graduates Performance