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All Journal Journal of Social And Economics Research re-JIEM (Research Journal of Islamic Education Management) Indonesian Journal of Multidisciplinary on Social and Technology Journal of Innovative and Creativity MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Ikhtibar Nusantara Jurnal Pendidikan Nusantara Jurnal Ilmiah Literasi Indonesia Journal of Communication in Tourism, Culture and Education Examinations: Jurnal Pendidikan Guru Sekolah Dasar Comprehensive: Jurnal Ilmu Pendidikan dan Keguruan
Waqiatul Masrurah
Universitas Islam Negeri Madura, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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MANAJEMEN PEMBIAYAAN STRATEGIS DI MADRASAH TSANAWIYAH: MENINGKATKAN KELESTARIAN PROGRAM EKSTRAKURIKULER MELALUI TATA KELOLA PARTISIPATIF Abdul Aziz; Waqiatul Masrurah
re-JIEM (Research Journal of Islamic Education Management) Vol. 8 No. 2 (2025)
Publisher : Islamic Education Management Study Program, Tarbiyah and Teacher Training Faculty, State Islamic University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/re-jiem.v8i2.22554

Abstract

Strategic financial management in Islamic educational institutions is grounded in the principles of participatory governance, where transparency, accountability, and stakeholder collaboration ensure the sustainable allocation and utilization of resources for holistic student development. This study aims to analyze the financial management of extracurricular activities at MTs Miftahul Ulum Pagendingan, using the POAC (Planning, Organizing, Actuating, Controlling) framework and stakeholder participation theory. The research employed a qualitative approach, with data collected through observation, in-depth interviews, and documentation. Findings indicate that budget planning is conducted collaboratively among the principal, student affairs vice principal, treasurer, and extracurricular advisors based on activity needs. Organizing involves clear role distribution among relevant units, while funding sources include School Operational Assistance (Bantuan Operasional Sekolah/BOS), parental contributions, and voluntary donations. Financial control is maintained through periodic evaluations and transparent financial reporting. Key enablers include active involvement of all stakeholders, whereas major constraints consist of limited funding and low parental awareness. Strengthening strategies involve optimizing funding sources, enhancing budget transparency, and improving communication and collaboration with stakeholders. The study concludes that accountable and participatory financial management is essential to ensuring the long-term sustainability of extracurricular programs in Islamic junior high schools.
Financial Audit to Improve Transparency of Financial Management at Blumbungan 2 State Elementary School Ikrimah Ikrimah; Nailatun Alifia; Waqiatul Masrurah
Examinations: Jurnal Pendidikan Guru Sekolah Dasar Vol. 2 No. 3 (2026)
Publisher : Penerbit Presisi Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65118/exam.v2i3.75

Abstract

This study aims to analyze the role of financial auditing in enhancing transparency in financial management at SDN Blumbungan 2. Observations and interviews were conducted with the school management regarding the implementation of financial audits, budget planning, and transparency in managing school funds. The results show that financial audits conducted regularly (every six months) play a significant role in ensuring that financial management complies with applicable regulations. In addition, well-structured budget planning that involves various stakeholders—such as the principal, school committee, and parents—becomes an important factor in achieving transparency. However, without clear planning, financial management may be carried out arbitrarily and not aligned with the school’s priority needs. This study concludes that financial auditing and structured planning are key factors in improving the effectiveness, efficiency, and transparency of school financial management.
ANALISIS TRANSFORMATIF KEBIJAKAN KURIKULUM PENDIDIKAN ISLAM: STUDI KASUS AKTUALISASI KMA NOMOR 450 TAHUN 2024 DI MTS RIYADUL ULUM PAKONG BICORONG Watik Watik; Nuril fitria Hidayati; Waqiatul Masrurah
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1568

Abstract

Transformasi kebijakan pendidikan Islam melalui KMA Nomor 450 Tahun 2024 menandai langkah strategis implementasi Kurikulum Merdeka di madrasah dengan mengedepankan otonomi satuan pendidikan, pembelajaran berpusat pada siswa, serta integrasi P5-PPRA. Penelitian kualitatif di MTs Riyadul Ulum Pakong Bicorong, yang dianalisis menggunakan teori Michael Fullan, George C. Edward III, dan Merilee S. Grindle, menunjukkan bahwa regulasi ini membawa perubahan signifikan secara filosofis, struktural, dan pedagogis melalui penyusunan Kurikulum Operasional Satuan Pendidikan (KOSP) yang fleksibel. Aktualisasi di lapangan membuktikan efektivitas kontekstualisasi P5-PPRA berbasis kearifan lokal Madura, dukungan kolaborasi guru, serta kepemimpinan madrasah yang adaptif. Meski demikian, implementasi tersebut masih menghadapi kendala berupa keterbatasan kompetensi pedagogis guru dan infrastruktur digital. Kebaruan penelitian ini terletak pada analisis implementasi kebijakan di lingkungan madrasah pedesaan, yang memberikan kontribusi penting berupa rekomendasi strategis bagi penguatan Kurikulum Merdeka agar lebih kontekstual, inklusif, dan berkeadilan bagi seluruh ekosistem pendidikan Islam.
BUDAYA MENYALAHKAN (BLAMING CULTURE) DAN DAMPAKNYA TERHADAP KINERJA SUMBER DAYA MANUSIA DI LEMBAGA PENDIDIKAN Vemby Lamara Verti Madani; Jamilatus Syarifah; Abd Halim; Waqiatul Masrurah
Jurnal Ikhtibar Nusantara Vol 5 No 1 (2026): Jurnal Ikhtibar Nusantara
Publisher : STAI Nusantara Kota Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62901/j-ikhsan.v5i1.484

Abstract

Blaming culture is one of the organizational problems that can hinder the development of human resources in educational institutions. This culture is characterized by the tendency to seek individuals to blame when errors or failures occur without conducting a comprehensive evaluation of the root causes of the problem. This study aims to analyze the concept of blaming culture, the factors contributing to its emergence, and its impact on human resource performance in educational institutions. The study employs a qualitative approach using a library research method. Data were collected from various literature sources, including books, scientific journals, articles, and previous studies relevant to the research topic. The data were analyzed using content analysis techniques. The findings reveal that blaming culture can reduce work motivation, increase work-related stress, hinder creativity and innovation, and weaken collaboration among educators and educational staff. These impacts contribute to a decline in human resource performance and educational quality. Therefore, educational institutions need to develop a positive organizational culture through participatory leadership, open communication, and a learning culture that treats mistakes as opportunities for evaluation and continuous improvement.
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.
Co-Authors Abd Halim Abdul Aziz Ansari Ansari Enisatul Risqina Farah Dwi Ariani Fauziyatus Silmi Hamdan Isna Rizqi Rojbil Khoir Hamdani Hamdani Iftitah, Selfi Lailiyatul Ikrimah Ikrimah Itsna Sofia Nafis Jamilatus Syarifah Jasuli Jasuli Khairunnafi Khairunnafi Khoiri Rizki Farodis Lailatul Firdausi Lathyva Nur Wahyuni Maptuhatul Laila Masti Yanto Maulidya Mecca Mawahib Arrozi Moh Alvin Noer Hidayah Moh Arif Budiman Moh Fayyad AS Moh Nurul Hidayatullah Moh. Rizki Firmansyah Murniatuz Zahrah Nailatun Alifia Nailatur Rizqiyah Nur Hayati Nur Holidah Nuril fitria Hidayati Sholahuddin Qoffal Suci Urmilawati Tobi Tobi Vemby Lamara Verti Madani Watik Watik