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PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

This article discusses the concept of School-Based Management (SBM) as an education management approach implemented in Indonesian schools. MBS aims to encourage schools to be independent, active, transparent and accountable in improving the quality of education. This article explains how SBM facilitates schools to develop education quality improvement programs according to their needs through participatory and democratic decision-making. School autonomy in decision-making results in more effective and efficient education programs, involving principals, teachers, staff, parents, students, school committees and communities. The article also discusses the importance of curriculum development and community participation in improving the quality of education in Indonesia.

The implementation of the education system is a major challenge for education to be able to maintain the quality of education and support the sustainability of the institution. Terry's POAC theory (Planning, Organizing, Actuating, Controlling) is used as a conceptual framework to evaluate and improve the strategies that have been implemented. This study aims to analyze the strategies of Schools in Indonesia in improving the quality of education by using the POAC theory in each School. This study uses a qualitative approach with document analysis and library research techniques to collect data. Data are analyzed through background, discussion and drawing conclusions. The results of the study indicate that the POAC strategy implemented by several schools in Indonesia in improving the quality of education includes immature planning, ineffective organizing, inconsistent actuating, and inconsistent controlling. It was found that immature planning, ineffective selection of organizing, inconsistent implementation and continuous supervision are key factors in the lack of success of this strategy. The conclusion is that the POAC strategy in improving the quality of education in Schools in Indonesia has not been implemented properly. Well-organized steps, as well as the use of POAC theory, provide a strong foundation for achieving the desired educational quality goals.