<![CDATA[This study aims to develop a management model for Muhammadiyah Islamic boarding schools based on Makassar local wisdom through the integration of the S3 values (sipakatau, sipakainge’, and sipakalebbi) with the Balanced Scorecard (BSC). This study addresses the challenge of transforming local cultural values that have been practiced in daily interactions into formal management strategies, standard operating procedures (SOPs), and measurable performance indicators. The research was conducted at the Hizbul Wathan Muhammadiyah Islamic Boarding School (PP HWM) in Gowa Regency using a qualitative case study approach oriented toward Design Science Research. Data were collected through document review, participatory observation, in-depth interviews with 25 informants, and Focus Group Discussions. Data were analyzed thematically and supported by gap analysis, SWOT/TOWS analysis, and logic model development. The findings indicate that S3 values have been embedded in the boarding school's daily culture but have not yet been systematically integrated into formal management systems. This research produced three main artifacts: a Value-to-Process Translation Map (VPT-Map), a mini S3-Based Balanced Scorecard (S3-BSC), and priority SOPs integrated with S3 values. The limited trial showed initial improvements, with SOP compliance increasing from 55% to 66.7% and student satisfaction scores increasing from 3.8 to 4.2. This study contributes to Islamic education management by providing a culturally grounded performance management model that integrates Makassar S3 values into organizational strategies, processes, and performance measurement mechanisms. The model demonstrates initial applicability and provides a foundation for future replication with contextual adaptation.]]>
