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Optimizing Financial Management: A Priority in Improving Efficiency and Transparency in High School Laksono, Arief; Ayu, Sovia Mas; Sari, Putri Permata; Asy'arie, Bima Fandi; Achmadin, Balya Ziaulhaq
Ar-Rosikhun: Jurnal Manajemen Pendidikan Islam ARJMPI Vol 4, No 2, April 2025
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/rosikhun.v4i2.32510

Abstract

The purpose of this study is to determine and analyze the management of educational finance as a fulfillment of facilities and infrastructure in order to increase efficiency and transparency at SMA Negeri 1 Katibung, South Lampung Regency. This study uses a qualitative approach with a case study method. Based on findings in the field, SMAN 1 Katibung has implemented a fairly good financial management system. The discussion in this study highlights the importance of school financial management which includes (1) budget planning, (2) fund allocation, (3) funding sources, (4) supervision and transparency, (5) maintenance and development, (6) evaluation and reporting. However, one of the main obstacles that often arises in school financial management is related to fund allocation. This is due to the large number of maintenance needs for facilities and infrastructure and efforts to develop facilities that must be maintained and cared for optimally so that they continue to function properly. Thus, a sense of responsibility and ownership of facilities and infrastructure is needed as an effort to maintain, supervise and assist so that the use of facilities and infrastructure can be in accordance with the expected goals.
TINJAUAN PENDEKATAN SISTEM DALAM MANAJEMEN KEUANGAN SEKOLAH ISLAM Laksono, Arief; Sovia Mas Ayu; Yetri; Oki Dermawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.32628

Abstract

Islamic school financial management plays a crucial role in ensuring the achievement of educational goals through effective, transparent, and sharia-compliant resource management. This article aims to review the application of a systems approach to Islamic school financial management using a literature review. Data were obtained through analysis of various sources, such as books, scientific journals, research reports, and official documents related to Islamic educational financial management. The study results indicate that implementing a systems approach helps schools develop integrated financial planning, budgeting, implementation, monitoring, and evaluation, thereby increasing accountability and efficiency. However, the study also identified several challenges, such as limited human resources, suboptimal technology utilization, and low transparency in financial reporting. Therefore, strategies are needed to increase effectiveness through management digitization, human resource capacity building, and strengthening sharia-based governance. This article is expected to serve as a reference for Islamic educational institutions in developing more adaptive, professional, and sustainable financial management practices.