This finding is significant
because financing serves as the primary foundation for the sustainability of
Islamic elementary schools. Without proper financial planning and supervision,
educational quality is difficult to improve, and school programs risk being
disrupted.
Why Is Education Financing Crucial?
Education financing is not merely about the availability of funds,
but about how those funds are managed effectively, efficiently, and
transparently. Numerous studies show that professional financial management
directly contributes to improving learning quality, curriculum development,
teacher training, and the provision of educational facilities. At the
elementary school level, financial management becomes even more strategic
because this stage forms the foundation of formal education. Proper investment
at the primary level has long-term impacts on students’ quality in subsequent
educational stages. MI Cokroaminoto Karangkemiri, located in Wanadadi District,
Banjarnegara Regency, serves as an example of systematic financing management
involving multiple stakeholders.
Research Method
The research team employed a qualitative approach with a field
research design. Data were collected through:
·
Direct observation at the
madrasah
·
Interviews with the principal,
treasurer, teachers, committee members, and parents
·
Documentation studies
Data analysis utilized the Miles, Huberman, and Saldana model, which
includes data condensation, data presentation, and continuous verification.
This approach enabled the researchers to comprehensively describe the processes
of planning, implementation, and supervision of education financing.
Key Findings: Three Pillars of Financial Management
Planning Conducted at the Beginning of Each Academic Year
Financial planning is carried out at the start of every academic
year by forming a madrasah financial management team. The team consists of:
·
The principal
·
The treasurer
·
Teachers
·
The madrasah committee
·
Parent representatives
All institutional needs are identified and formulated in the
Madrasah Activity and Budget Plan (RKAM). The document is then socialized to
the entire school community and publicly displayed on the announcement board to
ensure transparency.
This step ensures that every program has a clear and mutually
agreed-upon budgetary foundation.
Implementation Refers to Official Technical Guidelines
The implementation of fund utilization follows the technical
guidelines issued by the Ministry of Religious Affairs of Banjarnegara Regency.
Every decision regarding budget usage is based on collective agreement and
recorded in official meeting minutes. The funds used are listed in the RKAM and
sourced from government allocations and other legitimate sources. This approach
fosters a sense of shared ownership over madrasah programs while strengthening
a culture of transparency. The madrasah treasurer emphasized that the financial
system aims to provide sufficient resources for students to learn while
ensuring funds are used efficiently.
Periodic Supervision
Financial supervision is conducted every three months and reported
each semester, specifically in June and December.
Supervision involves:
·
The principal
·
Teachers
·
The madrasah committee
·
The Madrasah BOS team
·
City and Provincial BOS teams
·
The inspectorate
The supervision process includes:
·
Setting standards
·
Measuring results
·
Comparing planned and actual
expenditures
·
Correcting deviations when
necessary
Accountability reports are submitted online through the BOS application and also stored in printed form at the madrasah. Over the past three years, no misuse of government funds has been identified, and all activities have been implemented according to the approved budget plan.
Impact on Educational Quality
The study shows that well-planned and strictly supervised financing
management has a tangible impact on the operational stability of the madrasah.
Identified benefits include:
·
Sustainability of
extracurricular programs
·
Stability of educational
services
·
Increased parental trust
·
Transparency in fund
utilization
·
Minimal risk of financial
mismanagement
Author Profiles
Heru Cahyono, M.Pd. Lecturer at IAINU Kebumen, specializing in educational management and school financial governance.
Umi Arifah, M.Pd. Academic at IAINU Kebumen, focusing on educational administration.
Shohibul Adib, M.Pd. Researcher in Islamic education.
Maesaroh, M.Pd. Lecturer specializing in elementary education management.
Maryanto, M.Pd. Specialist in educational administration and policy.
Siti Fatimah, M.Pd. Researcher in educational quality assurance.
Research Source
Heru Cahyono, Umi Arifah, Shohibul Adib, Maesaroh, Maryanto, and
Siti Fatimah.
Education Financing Management in Islamic Elementary Schools. International Journal of Scientific Multidisciplinary Research (IJSMR), Vol. 4, No. 1, 2026, pp. 21-32. 2026
DOI:
https://doi.org/10.55927/ijsmr.v4i1.837
URL:
https://mryformosapublisher.org/index.php/ijsmr
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