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All Journal Lentera: Jurnal Ilmiah Kependidikan SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan
Merita Diana
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Tata Kelola Anggaran Digital Berbasis ARKAS untuk Penguatan Akuntabilitas Publik dan Manajemen Sekolah Berorientasi Maqāṣid Merita Diana; Safitri Agustina; Undang Rosidin
SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan Vol. 3 No. 2 (2026): April - June | SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan
Publisher : WISE Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70211/sakalima.v3i2.468

Abstract

This study is motivated by the increasing need for transparent, accountable, and educationally meaningful digital budget governance in the management of BOSP funds through ARKAS. This study aims to analyze how ARKAS-based digital budget governance shapes public accountability practices and supports maqāṣid-oriented school management. A qualitative approach with a multiple-case study design was employed in three public junior secondary schools that actively used ARKAS for budget planning, realization, and reporting. Data were collected through semi-structured interviews with principals, school treasurers, and supervisors, as well as document analysis of RKAS/ARKAS records, budget realization reports, supervision notes, and relevant policy documents. The data were analyzed thematically through coding, categorization, and theme development. The findings reveal that ARKAS functions as a digital budget governance instrument that standardizes expenditure classification, strengthens the traceability between planning and realization, improves procedural compliance, and encourages schools to allocate budgets to components more closely related to learning needs. The findings also show that ARKAS provides opportunities to integrate maqāṣid values into school management by strengthening educational benefit, fairness in resource allocation, and commitment to improving the quality of learning services. However, the optimal use of ARKAS is still influenced by users’ digital literacy, understanding of performance-based budgeting, and the quality of supervisory assistance. The implication of this study is that ARKAS should not be positioned merely as an administrative reporting application, but as a strategic instrument for developing transparent, accountable, data-based, and educationally meaningful school budget governance.
Fondasi Qur’ani Tata Kelola Pendidikan Islam: Studi Tentang Amanah dan Keadilan Junaina Junaina; Merita Diana; Muhammad Akmansyah
Lentera: Jurnal Ilmiah Kependidikan Vol. 19 No. 1 (2026): Lentera
Publisher : STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/wp603x13

Abstract

Governance of Islamic educational institutions currently faces serious challenges regarding professionalism, accountability, and transparency, which often clash with practices of nepotism and inefficient management. This study aims to construct a foundation for Islamic education governance based on Quranic values by examining QS. an-Nisā’ (4):58. Using a qualitative library research method with a thematic exegesis (tafsir maudhu’i) approach combined with educational management analysis, this study explores classical and contemporary interpretations of the concepts of amanah (trust) and justice. The findings indicate that the transformation of the concept of amanah within the context of educational management yields principles of meritocracy in human resource recruitment (professionalism), transparency in fund and asset management (accountability), and curriculum integrity (intellectual trust). Meanwhile, the concept of justice (al-‘adl) transforms into objectivity in decision-making, distributive justice in the compensation system (equity), and equitable access to education (inclusivity). The synthesis of these two values forms a model of Good Islamic Governance or Prophetic Educational Governance, where theological spirit is integrated into practical managerial instruments as the main pillars of quality assurance in Islamic educational institutions.
Co-Authors Junaina Junaina Muhammad Akmansyah safitri agustina Undang Rosidin