safitri agustina
Universitas Islam Negeri Raden Intan Lampung

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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): Juni | In Press
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.
Manajemen Strategi Pendidikan dalam Meningkatkan Mutu dan Daya Saing Lembaga Pendidikan Nurani; Safitri Agustina; Samsul Hadi; Nirva Diana; Aan Komariah; Badrudin
SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan Vol. 3 No. 2 (2026): Juni | In Press
Publisher : WISE Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70211/sakalima.v3i2.583

Abstract

Educational institutions are increasingly required to strengthen quality, innovation, accountability, and competitiveness in response to policy changes, technological transformation, and growing public expectations. This study aims to analyze and synthesize recent empirical findings on educational strategic management in improving the quality and competitiveness of educational institutions. An integrative literature review was employed by examining peer-reviewed empirical articles published between 2024 and 2026. The selection process began with 86 identified articles, followed by year-based screening, duplicate removal, title and abstract screening, methodological eligibility assessment, and journal indexing verification, resulting in seven final articles that met the inclusion criteria. The analysis was conducted through thematic synthesis by extracting key information related to research focus, institutional context, method, major findings, contribution to quality improvement, and contribution to institutional competitiveness. The findings reveal that educational strategic management contributes to institutional quality and competitiveness through several interconnected dimensions, namely strategic planning, quality culture, principal leadership, human resource management, school-based management, digital transformation, institutional differentiation, accreditation, and continuous evaluation. The synthesis indicates that educational quality is not merely determined by administrative compliance or academic outcomes, but by the institution’s capacity to build sustainable quality culture, professional teacher performance, adaptive governance, innovation, and public accountability. Institutional competitiveness is also shaped by the ability to create distinctive, relevant, and sustainable educational value. The implication of this study is that school leaders, education managers, foundations, supervisors, and policymakers need to design strategic management practices that are integrated, data-informed, participatory, adaptive, and oriented toward continuous quality improvement.