IMPLEMENTATION OF BALANCED SCORECARD IN IMPROVING PRIVATE UNIVERSITIES’ PERFORMANCE Novi Ruhviyanti 1 , Sepryhatin Dioputra 2 , Achmad Pahrul Rodji 3 STMIK IM Bandung, West Java, Indonesia 1,2 Krisnadwipayana University, Bandung, West Java, Indonesia 3 Department of Management, University of Trunojoyo Madura, Indonesia Email: novi.rukhviyanti@stmik-im.ac.id, sepryhatindioputra@rocketmail.com, achmadpahrul.r@gmail.com Abstract The role of private universities in improving quality must accommodate all aspects of the performance of the tri dharma of higher education. The rapid development of higher education institutions must be ready to change. Changes in the global business environment also trigger the increasing intensity of competition between higher education service providers so that each higher education service provider will try to offer high-performance higher education services. This research aims to see how far the implementation of BSC is in improving the performance of private universities. Specifically, this study describes four perspectives, including (1) financial perspective, (2) customer perspective, (3) internal business process perspective (4) learning and growth perspective. They were using the theory of Robert Kaplan and David Norton. This study uses a descriptive method with a qualitative approach and data collection by conducting observations, interviews, and documentation studies. The research results indicate that the BSC implementation has been applied in a systematic, measurable, and planned manner so that the Vision, Mission, and objectives are achieved. In an implementation, there is a balance between financial and non-financial. Keywords: Financial perspective, customer perspective, internal business process perspective, Learning and growth perspective, Private Higher Education Performance Received 23 May 2022, Revised 27 May 2022, Accepted 30 May 2022 INTRODUCTION The development of education in Indonesia is currently swift, but this does not necessarily affect the improvement of the quality and quality of higher education as stated in the Law of the Republic of Indonesia No. 12 of 2012 concerning Higher Education, which explains that higher education is an academic unit that organizes higher education (UU, 2012). The rapid development of higher education institutions must be ready to change. Changes in the global business environment also trigger the increasing intensity of competition between higher education service providers so that each higher education service provider will try to offer high-performance higher education services. Education is a secondary need. Education still has essential meaning because without human education, and it will be challenging to develop and even become a backward group and have good morals. The role of Private universities (PTS) to improve quality must accommodate all aspects of the performance of the tri dharma of higher education. Universities compete with each other to develop all their potential and abilities to attract prospective students. This competitive ability is strongly influenced by the performance of the university management concerned in planning-oriented strategies to build high competitiveness. The https://ijssr.ridwaninstitute.co.id/index.php/ijssr/ INTERNATIONAL JOURNAL OF SOCIAL SERVICE AND RESEARCH