Financial Performance On Improving The Quality of Human Resources in Higher Education

This study aims to analyze and understand financial performance in improving the quality of human resources in universities. This study uses qualitative data collection and documentation. While the data analiysis was carried out in a circular manner, strating from data collection, data reduction and drawing conclusions. The results showed that financial performance in order to improve the quality of human resources through the balenced scorecard approach at the University of Muhammadiyah Berau was effective. This is because the university's balanced scorecard is able to identify strenghts and opportunities for improvement related to leadership, vision, values and strategy, focus on finance, customers, internal processes, human resources and performance excellence.