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Implementation of School Operational Assistance Fund Management in Improving the Quality of Education in Madrasah Ibtidaiyah Ara Hidayat; Muhamad Luqman Nuryana; Amanah Amnun Zulfa; Asya Dwina Luthfia
MUDARRISA: Jurnal Kajian Pendidikan Islam Vol. 17 No. 1 (2025): Mudarrisa: Jurnal Kajian Pendidikan Islam
Publisher : Universitas Islam Negeri (UIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/mudarrisa.v17i1.3612

Abstract

Objectives: This study aimed to analyze the implementation of School Operational Assistance (Bantuan Operasional Sekolah, BOS) fund management in improving the quality of education at madrasah ibtidaiyah (Islamic elementary schools in Indonesia), and to identify the challenges and solutions in its implementation. Method: This qualitative descriptive study was conducted at MIN 1 Bandung City. The research subjects included the Principal of Madrasah as a key informant, treasurer, and teacher using the snowball sampling technique. Data were collected through observation, interviews, and documentation, with source triangulation to ensure data validity. Data analysis was carried out through data reduction, data presentation, and conclusion drawing based on cross-verification from various sources. Results: The management of BOS funds at MIN 1 Kota Bandung is conducted through structured planning aligned with the National Education Standards, emphasizing efficiency, transparency, and stakeholder collaboration. Supervision involves school committees and internal auditors to ensure accountability. This management supports educational quality through academic programs, facility improvements, and teacher development. Despite challenges like limited budgets and strict regulations, they were addressed with strategic planning and alternative funding. Contribution of theory: The study also highlights Islamic values such as amanah (trustworthiness), mas'uliyyah (responsibility), shiddiq (honesty), tabligh (transparency), and itqan (professionalism), which reinforce integrity in financial practices. Findings support the Shariah-based education finance model that prioritizes planning, transparency, and accountability. Recommendations: However, since the study focused on one madrasah, broader research across different regions is recommended to validate and generalize the results.
Manajemen Pembiayaan Pendidikan di SMP Tahfizhul Qur'an Amanah Ummah Arcamanik Kota Bandung Ara Hidayat; Euisy Dwi Nur Fadhilah; Hasna Nabilah Mumtaz; Ismatu Zahroh
Mauriduna : Journal of Islamic Studies Vol. 5 No. 1 (2024): Mauriduna : Journal of Islamic Studies, February 2024
Publisher : Institut Muslim Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/mauriduna.v5i1.442

Abstract

This study aims to analyze the management of education financing at SMP Tahfizhul Qur'an Amanah Ummah Arcamanik Bandung City as an effort to support the sustainability and improvement of the quality of education. Education financing management includes planning, organizing, implementing, monitoring, to ensure effective, efficient, transparent, and accountable use of funds. The approach used in this research is a qualitative approach using data collection techniques, namely observation, interviews and documentation. The results of this study budgeting is carried out based on the School Activity and Budget Plan (RKAS) which has been prepared based on the results of the deliberation. Budget implementation is very focused on the priority needs of teacher salaries, learning facilities, and schools, as well as extracurricular activities. Management of BOS funds at SMP Tahfizhul Qur'an Amanah Ummah has been carried out in accordance with applicable regulations. However, there are still several challenges that need to be overcome, especially related to the management of foundation funds, policies for students who are unable to pay education fees and the achievement of BOS Performance criteria. The management of education financing at Tahfizhul Qur'an Amanah Ummah Arcamanik Junior High School in Bandung City is carried out in accordance with four management functions, namely planning, organizing, actuating, and controlling.