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All Journal Nadwa : Jurnal Pendidikan Islam Innovatio : Journal for Religious Innovations Studies Jurnal Pendidikan Islam DIRASAT Jurnal Manajemen & Pendidikan Islam Jurnal Ilmiah Peuradeun Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Tadbir : Jurnal Studi Manajemen Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia Edukasi Islami: Jurnal Pendidikan Islam Islamic Management: Jurnal Manajemen Pendidikan Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial J-MPI (Jurnal Manajemen Pendidikan Islam) Journal on Education AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM MANAGERIA: Jurnal Manajemen Pendidikan Islam DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar MANAZHIM Islamika: Jurnal Keislaman dan Ilmu Pendidikan EDUTEC : Journal of Education And Technology MANAGERE : Indonesian Journal of Educational Management At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Didaktika: Jurnal Kependidikan CENDEKIA : Jurnal Ilmu Pengetahuan Munaddhomah: Jurnal Manajemen Pendidikan Islam Jurnal Iman dan Spiritualitas International Journal Of Science Education and Technology Management (IJSETM) Journal of General Education and Humanities Jurnal Lektur Keagamaan JIMPI: Jurnal Inovatif Manajemen Pendidikan Islam International Journal of Education and Digital Learning (IJEDL) Action Research Journal Indonesia (ARJI) Managere: Indonesian Journal of Educational Management Enrichment: Journal of Multidisciplinary Research and Development Ta'dib Jurnal Ilmiah Ekonomi dan Manajemen J-STAF: Siddiq, Tabligh, Amanah, Fathonah EDUCENTER JURNAL PENDIDIKAN Afkarina : Jurnal Pendidikan Agama Islam Jurnal Epistemic : Jurnal Ilmiah Pendidikan Khazanah Multidisiplin JMiE (Journal of Management in Education) Al-Tarbiyah: Jurnal Pendidikan (The Educational Journal) Sustainable Jurnal Manajemen Kompeten
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Financial Sustainability of Private Islamic Secondary Schools in Indonesia: An Integrative Analysis Using HHI, Educational Investment Theory, and Islamic Education Management Hidayat Hidayat; Atep Muhammad Lutfi; Badrudin Badrudin; Qiqi Yuliati Zaqiah; Mukhamad Najikh
Jurnal Iman dan Spiritualitas Vol. 6 No. 3 (2026): Jurnal Iman dan Spiritualitas
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jis.v6i3.55126

Abstract

The financial sustainability of private Islamic senior secondary schools in Indonesia represents a strategic challenge that has received limited scholarly attention through systematic financial sustainability frameworks. This study aims to diagnose the sustainability of financing, analyze the orientation of educational investment, and evaluate budgeting practices through the lens of Islamic Education Management (IEM) at Madrasah Aliyah Mathla'ul Anwar Pameuntasan, Bandung Regency. A qualitative approach with a single case study design was employed; data were gathered through semi-structured interviews with three key informants guided by a structured interview protocol encompassing four thematic domains, field observation, and documentary analysis of e-RKAM data for fiscal year 2025, analyzed using the Miles–Huberman–Saldana interactive model supplemented by Herfindahl–Hirschman Index (HHI) calculations. Findings indicate: (1) revenue concentration formally reaches HHI = 1.0 with a 0% operating margin and no financial reserves, signaling a financially vulnerable condition; (2) a critical investment allocation distortion exists between physical infrastructure (19.6%) and teacher professional development (0.5%); and (3) the institution partially fulfills the amanah and shaffafiyyah principles but remains deficient in the maslahah and istimrar dimensions. Two testable propositions are advanced, and this study contributes an integrative, e-RKAM-based diagnostic framework for private Islamic secondary schools within an IEM context.
Co-Authors A Khalik A. Heris Hermawan Aan Ansori Aan Hasanah Acep Supardi Ade Abdullah Sidiq Ade Iwan Ridwanullah Afifah Barkatul Atqiya Afni Fauziyah Saepulloh Agus Nurdiana Ahmad Fawaiz Hakim Ahmad Sabri Akhmaliah Siti Nailan andry setiawan Aneu Nandya Indayanti Ani Fatimah Zahra Saifi Annisa Nopradhina Pangestika Annisa Rahmadita Ari Daryani Ari Irawan Arifin, Bambang Samsul Asep Encu Asyari Asyari Atep Muhammad Lutfi Atep Muhammad Lutfi Ayi Dini Purwandi Badru Ngoh Bambang S Arifin Cep Ilyas Amirulloh Chairil N Siregar Dede Supriyatna Dedeh Sariah Desi Safitri Devita Komala Dewi Sadiah, Dewi Dian Dian Dian Dian Dianing Banyu Asih Dini Munawaroh Dudu Rohman Dwi Haryanto Hamdani E. Syarifuddin Eko Budi Prasetyo Elly Kusmiati Eneng Muslihah Enjang Yusuf Ali Enung Nugraha Erik Jaenudin Erni Haryanti erni sulistiawati Eva Saufana Fahri Ali Maulana Fardan Abdul Basith Firgiawan Rangga Saputra Fitri Mariyanti Galih Permana hadiansah hadiansah Hafidin Nurhadi Hendri Juhana Hidayat Hidayat Hidayat Hidayat Hidayat Hidayat Hilma Fatimatul Zahro Ihwanul Muslimin Ila Nurfitriah Ilham Nurjaman Imroatus Sholihah Ishma Shafiyatu Sa’diyah Iska Fatmawati Iska Fatmawati Iskandar Iskandar Jhoni Warmansyah Latiful Wahid Linda Ayu Karisma Linda Tazkiyatul Munawaroh Listiyani Siti Romlah M Sidiq Jaelani Mahmud Mahmud Marlina, Yuli Mimin Tjasmini Miswan Ramdani Moh. Sulhan Mohamad Yusril Huda Mohammad Erihadiana Mohd Fauzi Bin Hamat Muhamad Rizza Muhammad Alamsyah Muhammad Firdaus Muhammad Ridwan Aziz Muhammad Thoyib Muhibbin Syah Mukhamad Najikh Mukhamad Najikh Mulyawan Safwandy Nugraha Munasir Munasir Neng Gustini Neng Gustini, Neng Nina Napisah Nuryadin Ali Putri Meilani Sengadji Qiqi Yuliati Zakiah Qiqi Yuliati Zakiyah Qiqi Yuliati Zaqiah Qiqi Yuliati Zaqiah, Qiqi Yuliati Qiqi Yuliati Zaqiyah Raden Syara Bisyara Rajaminsah Ratu Utami Raya Oktavia Rayan Nurdin Risna Rahmawati Rohayani, Ai Romdoni, Angwar Suhairi Suhairi Supiyardi Supiyardi Syaza Hazwani Zaini Tanti Fitri Yana Tia Rohmawati Ulfah Nurul Badriyatul Fitri Uus Ruswandi Wahyu Hidayat Wahyu Hidayat Wasehudin Wasehudin Wildan Mahmudin Wina Sapitri Yani Mulyani Yedi Purwanto Yus Hermansyah Zahira Aini Qolby Zaini Hafidh Zainuddin Zainuddin Zul Andrivat