<![CDATA[General Background Vocational education relies heavily on industrial partnerships to produce competent graduates who meet dynamic workforce demands. Specific Background SMKN 1 Sidoarjo implemented the Teaching Factory model to align its curriculum and instructional practices with industrial standards. Knowledge Gap Although the institution utilized the Teaching Factory framework and the independent curriculum, comprehensive evaluations combining the link and match strategy with the Balanced Scorecard system to holistically measure vocational success remain absent. Aims This study evaluates institutional performance and Teaching Factory execution utilizing Balanced Scorecard indicators to determine readiness as a Center of Excellence. Results Qualitative analysis employing observation, interviews, and documentation revealed that the independent curriculum effectively integrated industrial planning, guest instructors, and graduate absorption strategies. However, the Teaching Factory in the Machining Engineering concentration failed to achieve full graduate employment in partner industries. Consequently, establishing standardized operational procedures, organizational structures, and continuous evaluation parameters within the Balanced Scorecard framework is necessary to ensure institutional progress. Novelty This research integrates the link and match model within a multidimensional Balanced Scorecard framework to objectively measure educational quality, financial independence, and industrial relevance. Implications Vocational institutions must utilize structured performance indicators to systematically address curriculum deficits and optimize their Teaching Factory initiatives, ultimately achieving financial autonomy and higher graduate employability. Highlights: The Balanced Scorecard framework holistically measures financial independence, internal business processes, and student learning outcomes. The Machining Engineering concentration failed to achieve full graduate employment despite implementing the Teaching Factory model. Integrating the link and match strategy guarantees curriculum relevance and stronger industrial involvement. Keywords: Vocational Center of Excellence, Key Performance Indicators, Teaching Factory, Balanced Scorecard, Independent Curriculum]]>
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