A Balanced Scorecard-Based Model of Competitive Advantage for University Business Development Centers: Evidence from Islamic Universities in Java
Year: 2026
Type: article
Abstract: Religious universities in Indonesia increasingly adopt the Balanced Scorecard (BSC) to enhance performance andcompetitiveness through adaptive, values-based management. This descriptive qualitative study examines BSCimplementation in Business Development Centers at five State Islamic Religious Universities (SIRUs) on Java, UINJakarta, Yogyakarta, Surabaya, Malang, and Semarang, using purposeful sampling and grounded theory analysis. Data frominstitutional documents and BSC reports reveal that BSC strengthens linkages among learning & growth, internal processes,customer, and financial perspectives, fostering sustainable competitive advantage. Each university developed distinctstrategic emphases: UIN Jakarta in asset optimization, UIN Yogyakarta in service digitization, UIN Surabaya in Islamicvalues-based innovation, UIN Malang in MSME empowerment, and UIN Semarang in business ethics and social services.Critically, BSC functions not only as a performance evaluation tool but as an integrative strategic framework that alignsmodern management practices with Islamic principles. The integration of BSC with competitive advantage modelssignificantly enhances financial performance, accountability, and institutional sustainability. These findings demonstratethat, when contextualized within Islamic higher education, BSC enables innovative, ethically grounded, and strategicallycoherent governance, offering a replicable model for values-driven organizational transformation in religious academicinstitutions.
Source: Journal of Eurasian Studies
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7224083721