Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Abjadia, International Journal of Education
Hamsa Birgam Deenhaq Hudaya
Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo
Education Languange, Linguistic, Communication & Media Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Integrating Islamic Values in Madrasah Budgeting: A Case Study of Financial Accountability and RKAM Implementation at MA “Al-Islam” Ponorogo Hamsa Birgam Deenhaq Hudaya; Esti Yuli Widayanti; Athok Fuadi
Abjadia : International Journal of Education Vol 11, No 3 (2026): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v11i3.44547

Abstract

Effective financial management is a decisive factor in the sustainability and quality improvement of Islamic educational institutions. This study aims to analyze budgeting practices at Madrasah Aliyah “Al-Islam” Ponorogo, encompassing planning, implementation, monitoring, and accountability. The study employs a qualitative approach with a case study design. Data were collected through participatory observation, semi-structured in-depth interviews, and document analysis, then analyzed using the interactive model of Miles et al. (2014). The findings reveal that MA “Al-Islam” Ponorogo has implemented an RKAM-based budgeting system involving various stakeholders; however, challenges remain, including limited human resource capacity in financial management, high dependency on BOS (School Operational Assistance) funds, and suboptimal monitoring mechanisms. A distinctive finding of this study is that the value of amanah (trust) is internalized not merely as a moral slogan but as an operational safeguard: budget deliberations are opened with religious rituals and treated by informants as a form of worship, a practice perceived to strengthen honesty and reduce the temptation toward mark-up in procurement. This research contributes to the development of an integrative Islamic-values-based budgeting model for Islamic educational institutions in Indonesia.
Co-Authors Athok Fuadi Esti Yuli Widayanti