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All Journal Indonesian Journal of Education and Youth Development
Desmawati Desmawati
UIN Raden Intan Lampung
Education Other

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Financial Management in Non-Formal Education: A Narrative Literature Review of Practices and Challenges Desmawati Desmawati; Tarekah Hasanah; Undang Rosyidin
Indonesian Journal of Education and Youth Development Vol. 2 No. 1 (2026): Indonesian Journal of Education and Youth Development (IJEYD)
Publisher : STIT Pringsewu

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Abstract

This narrative literature review examines the practices, challenges, and strategies of financial management within non-formal education (NFE) institutions, such as Community Learning Centers (PKBM) and Course and Training Institutions (LKP). Through a systematic search of Google Scholar (2015–2025), the review synthesizes peer-reviewed studies to highlight how financial governance directly impacts institutional sustainability. Key findings reveal a structural gap between operational needs and volatile funding sources, compounded by a widespread lack of accounting competence among NFE administrators. Despite these challenges, emerging best practices demonstrate that institutional resilience can be achieved through funding diversification, particularly via self-sustaining business units and private sector partnerships, and the adoption of digital financial management tools. The study concludes that transitioning from traditional to accountable, technology-assisted financial systems is an urgent imperative for NFE quality reform.
Co-Authors Tarekah Hasanah Undang Rosyidin