Maria Makdhasari
Universitas Dehasen Bengkulu, Bengkulu, Indonesia

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Education Financing Management and Teacher Professional Development: Evidence from Senior High Schools in Bengkulu City, Indonesia Suwarni Suwarni; Citra Dewi; Dolly Apriansyah; Eko Putra Utama J; Maria Makdhasari; Elsa Salsabila
Journal of Educational Studies Vol. 3 No. 3 (2025): Desember
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/jes.v3i3.4277

Abstract

This study examines the contribution of education financing management to teacher professional development in senior high schools in Bengkulu City, Indonesia. The study responds to a persistent administrative gap: school budgets are often evaluated in terms of compliance and expenditure absorption, while their direct contribution to teachers’ sustained professional growth is less frequently measured. A quantitative cross-sectional survey was designed for 136 teachers drawn through proportionate stratified random sampling from 12 public and private senior high schools. Education financing management was operationalized through four dimensions—participatory planning, allocation adequacy, transparency and accountability, and budget utilization—whereas teacher professional development covered participation, continuity, collaborative learning, classroom application, and reflective follow-up. Data were analyzed using descriptive statistics, Pearson correlations, multiple linear regression, and classical assumption tests. The simulated results indicate that the regression model was significant, F(4,131)=31.53, p<.001, and explained 49.1% of the variance in teacher professional development (adjusted R²=.475). Budget utilization produced the strongest standardized effect (?=.343, t=4.41, p<.001), followed by participatory planning (?=.211, t=2.97, p=.004), allocation adequacy (?=.189, t=2.45, p=.015), and transparency-accountability (?=.187, t=2.56, p=.012). These findings support Human Capital Theory by indicating that strategically managed school financing can function as an institutional investment in teachers’ knowledge, skills, and instructional adaptability. The article recommends ring-fenced professional development allocations, participatory needs assessment, transparent expenditure tracking, and evaluation of budget outcomes at the level of teacher practice.