Waqiatul Masrurah
Universitas Islam Negeri Madura, Indonesia

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Strategy for Formulating the Education Budget to Support Learning Quality Hamdan Isna Rizqi Rojbil Khoir; Khoiri Rizki Farodis; Waqiatul Masrurah
Comprehensive: Jurnal Ilmu Pendidikan dan Keguruan Vol. 2 No. 3 (2026)
Publisher : Penerbit Presisi Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65118/comprehensive.v2i3.57

Abstract

This study aims to analyze strategies for preparing educational budget costs to support the quality of learning in educational institutions. The research method used is a qualitative approach with a library research design. Data were obtained from various literature sources such as books, scientific journals, research articles, and documents related to educational budget management. The data analysis technique used descriptive qualitative analysis by collecting, reviewing, and interpreting information relevant to the research topic. The results of the study indicate that strategies for preparing educational budgets play an important role in improving learning quality. Budget preparation carried out systematically, transparently, effectively, and based on priority scales can support the provision of educational facilities and infrastructure, teacher competency development, and the use of innovative learning media. In addition, proper budget management can improve the effectiveness of the learning process and the overall quality of educational services. However, several obstacles are still found in its implementation, including limited funding sources, lack of financial management skills, and low transparency in budget management. Therefore, appropriate management strategies are needed through periodic evaluation, the use of technology, and collaboration between schools, government, and the community so that the use of educational budgets can be optimized to support learning quality.
Accountability in School Education Fund Management: A Case Study of an Indonesian Educational Institution Moh Nurul Hidayatullah; Waqiatul Masrurah
Comprehensive: Jurnal Ilmu Pendidikan dan Keguruan Vol. 2 No. 3 (2026)
Publisher : Penerbit Presisi Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65118/comprehensive.v2i3.62

Abstract

This study examines the concept, implementation, and evaluation of accountability in the management of education funds in schools in Indonesia. Accountability is a core principle that emphasizes responsibility for the use of funds to stakeholders, prioritizing transparency, participation, and responsibility. In practice, the management of education funds is guided by government policies, such as the utilization of School Operational Assistance (BOS) funds and the preparation of the School Activity and Budget Plan (RKAS), which involve various stakeholders. This process is also supported by digital systems to enhance efficiency and transparency in financial reporting. However, implementation on the ground still faces various challenges, including limited human resource competencies, a lack of understanding of reporting systems, and weak oversight and transparency. Accountability evaluations are conducted through audits and accountability reports to assess the alignment of fund usage with educational planning and objectives. Therefore, improvement efforts are needed through training, mentoring, the use of technology, as well as strengthened oversight and community participation. With accountable and professional fund management, it is hoped that the quality of services and education in Indonesia can be improved sustainably.