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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Pendidikan Vokasi Cakrawala Pendidikan Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Publikasi Pendidikan Journal of Educational Science and Technology Jurnal Manajemen & Supervisi Pendidikan JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Manajemen Pendidikan Al-Fikri: Jurnal Studi dan Penelitian Pendidikan Islam Al Ishlah Jurnal Pendidikan Jurnal Administrasi Pendidikan Indonesia PEDAGOGIA Visipena Pendas : Jurnah Ilmiah Pendidikan Dasar Tarbawi: Jurnal Keilmuan Manajemen Pendidikan Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Islamic Management: Jurnal Manajemen Pendidikan Islam JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Journal of Educational Research and Evaluation International Journal of Elementary Education Journal of Economic, Management, Accounting and Technology (JEMATech) EDUKATIF : JURNAL ILMU PENDIDIKAN IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Jurnal Teologi Berita Hidup International Journal for Educational and Vocational Studies MANAZHIM Enrichment : Journal of Management SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Paedagogy Edunesia : jurnal Ilmiah Pendidikan At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam BERNAS: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Journal Coaching Education Sports Didaktika: Jurnal Kependidikan Jurnal Ilmiah Wahana Pendidikan Journal of English Language and Education Transformasi Fondasi Iman Kristen dalam Pelayanan Pastoral di Era Society 5.0 Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Lingua J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Pendidikan dan Pembelajaran Indonesian Journal Of Educational Research and Review Journal of Educational Sciences JEELS (Journal of English Education and Linguistics Studies) Jurnal Ilmu Manajemen dan Pendidikan Jurnal Pendidikan Indonesia (Japendi) RESLAJ: Religion Education Social Laa Roiba Journal Akademika Jurnal Teknologi Pendidikan Jurnal Ragam Pengabdian Ulil Albab Jurnal Pendidikan Progresif Proceeding International Conference on Education International Conference on Digital Advanced Tourism, Management, and Technology Al-Wasathiyah: Journal of Islamic Studies Varied Knowledge Journal Jurnal Ilmiah Pendidikan Citra Bakti Management of Education: Jurnal Manajemen Pendidikan Islam
Masduki Ahmad
Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENERAPAN TEKNOLOGI DIGITAL DALAM PENGELOLAAN DANA PENDIDIKAN: PELUANG DAN TANTANGAN Rajagukguk, Handyka Oktra; Ahmad, Masduki; Rochimah, Heni
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.624

Abstract

The success rate of BOS fund implementation over the past three years shows great potential to continue to drive innovation in education management. Digital technology, with its various benefits, not only increases efficiency but also ensures equity in education across regions. This study analyzes the application of digital technology in education fund management in Indonesia, focusing on the allocation of School Operational Assistance (BOS) and its impact on efficiency, transparency, and equitable access to education. Data were collected through literature studies, government policy analysis, and interviews with school principals and financial staff in various regions. The results of the study show that the use of digital systems accelerates financial administration and supervision, and supports the optimization of fund allocation, especially in the 3T regions. The implications of this study are the need for improved digital infrastructure and ongoing training to expand the benefits of technology in education fund management nationally.
ANALISIS STUDI LITERATUR: STRATEGI OPTIMALISASI BANTUAN OPERASIONAL SEKOLAH (BOS) UNTUK PENDIDIKAN DASAR BERKUALITAS Julia, Alfiani Nur; Ahmad, Masduki
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.625

Abstract

The School Operational Assistance (BOS) program is a strategic policy of the Indonesian government aimed at supporting the operational financing of basic education and ensuring equitable and inclusive access to quality education. However, the utilization of BOS funds at the school level has often not been fully effective in enhancing the quality of learning. This study aims to analyze strategies for optimizing the use of BOS funds through a literature review of 30 national and international academic journals published between 2021 and 2025. The method employed is a systematic literature review, focusing on scholarly documents that meet inclusion criteria based on topic relevance, publication year, and academic credibility. The findings indicate that while BOS has significantly contributed to the sustainability of basic education services, its use remains largely administrative and insufficiently focused on quality improvement efforts such as teacher development, literacy and numeracy programs, and inclusive education initiatives. Challenges in BOS implementation include limited managerial capacity at schools, delays in disbursement, low community involvement, and inflexible policy guidelines. Therefore, reforms are needed in planning, supervision, and technical guidance to make BOS more adaptive to local needs and quality-oriented.
ANALISIS KESENJANGAN PEMBIAYAAN PENDIDIKAN DI INDONESIA: STUDI LITERATUR TERHADAP PERBEDAAN AKSES DAN KUALITAS ANTARA SEKOLAH NEGERI DAN SWASTA DI DAERAH PERKOTAAN DAN PEDESAAN Apriliansyah, Farhan; Ahmad, Masduki; Rochimah, Heni
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.651

Abstract

This study aims to identify and analyze the education financing gap in Indonesia, particularly between public and private schools, as well as between urban and rural areas. The objective is to examine how funding disparities affect the quality and accessibility of basic and secondary education services. A qualitative descriptive approach was employed through a literature review method. The analysis focused on identifying patterns of inequality in funding allocation and its implications for educational quality. The study reveals significant disparities in education funding. Public schools in urban areas benefit from more stable and substantial funding through the School Operational Assistance (BOS) program, whereas private schools in rural areas rely heavily on community contributions with limited purchasing power. These funding gaps directly impact the availability of learning facilities, teacher quality, and student academic outcomes, further exacerbating long-term social inequality. This study offers a comprehensive and up-to-date synthesis of the structural disparities in Indonesian education financing. Its novelty lies in the analytical integration of BOS data, student performance indices, cross-subsidy models between regions, and the strategic role of corporate social responsibility (CSR) in education—elements rarely examined collectively in previous literature.
KETIMPANGAN PEMBIAYAAN PENDIDIKAN ANTAR DAERAH DI INDONESIA: KAJIAN LITERATUR TERHADAP DESENTRALISASI FISKAL DAN PEMERATAAN AKSES Runiasih, Mawar; Ahmad, Masduki
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.671

Abstract

This study aims to examine the disparity in education financing between regions in Indonesia in the context of fiscal decentralization. The main focus is directed at how variations in fiscal capacity and regional governance affect the proportion of education spending and the achievement of access and quality of education services. The method used is a systematic literature review of scientific journals, policy documents, and reports from national and international institutions published in 2015–2025. The analysis was carried out through thematic coding of issues such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), Regional Original Income (PAD), and education indicators such as School Participation Rate (APS), Gross Participation Rate (APK), and National Assessment results (AN). The results of the study show significant disparities in education spending per capita between regions with high and low PAD. Transfer funds from the center have not been fully effective in closing the gap, especially because the allocation scheme is less flexible and there are minimal performance-based incentives. Regions with weak managerial capacity tend to have lower education outcomes. The novelty of this article lies in the development of a conceptual model that links fiscal decentralization, local budget capacity, and the proportion of education spending to equal access and quality of education. This model provides a basis for recommendations for fiscal policies based on performance and real regional needs.
TRANSFORMASI MANAJEMEN PENDIDIKAN ISLAM: STRATEGI INOVATIF DALAM MENGHADAPI TANTANGAN GLOBAL Ramadhan, Nabil Auliya; Ahmad, Masduki; Kamaludin, Kamaludin
AT-TAJDID Vol 9, No 1 (2025): JANUARI-JUNI 2025
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/att.v9i1.3969

Abstract

Transformasi manajemen pendidikan Islam menjadi kebutuhan mendesak untuk menghadapi tantangan global di era Revolusi Industri 4.0 dan Society 5.0. Penelitian ini bertujuan untuk mengeksplorasi strategi inovatif yang dapat diterapkan dalam manajemen pendidikan Islam, guna menjawab tantangan globalisasi, kemajuan teknologi, dan perubahan sosial budaya. Metode penelitian menggunakan pendekatan kualitatif melalui studi kepustakaan, dengan analisis deskriptif dan analisis isi. Hasil penelitian menunjukkan bahwa transformasi dalam manajemen pendidikan Islam melibatkan integrasi nilai-nilai Islam dengan pendekatan modern, seperti penggunaan teknologi digital, pembaruan kurikulum berbasis STEM, serta pemberdayaan guru dan siswa dalam menghadapi tantangan global. Implementasi strategi ini memerlukan kepemimpinan yang adaptif, fleksibilitas kurikulum, dan kolaborasi internasional untuk menguatkan posisi pendidikan Islam di kancah global. Penelitian ini diharapkan memberikan wawasan baru bagi pengembangan manajemen pendidikan Islam yang relevan dan berkelanjutan.The transformation of Islamic education management has become an urgent necessity to face global challenges in the era of Industry 4.0 and Society 5.0. This study aims to explore innovative strategies that can be applied in Islamic education management to address the challenges of globalization, technological advancement, and socio-cultural changes. The research method uses a qualitative approach through literature study, with descriptive analysis and content analysis. The results of the study indicate that the transformation in Islamic education management involves the integration of Islamic values with modern approaches, such as the use of digital technology, curriculum renewal based on STEM, and the empowerment of teachers and students in facing global challenges. The implementation of these strategies requires adaptive leadership, curriculum flexibility, and international collaboration to strengthen the position of Islamic education on the global stage. This study is expected to provide new insights for the development of relevant and sustainable Islamic education management.
Evaluation of Humanity Valuation Education Program in The Elementry School of Insan Teladan Kalisuren Tajur Halang-Bogor Nugrahanigsih, Valentina Palmarini; Sari, Eliana; Ahmad, Masduki
International Journal for Educational and Vocational Studies Vol. 2 No. 3 (2020): March 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i3.2428

Abstract

The purpose of this study evaluates the humanitarian education program in Kalisuren Exemplary School, Tajur Halang, Parung - Bogor. This study uses an evaluation method with an evaluation model used is the CIPP model which is broken down into Context, Input, Process, and Product with a qualitative approach. Data collection techniques are through observation and interviews. Based on the analysis of the data it was found that the evaluation of humanitarian education programs to get a picture of the effectiveness of learning programs that emphasize human values from the start of input, process, and results. Findings of the results of this study as a whole Humanity Values Elementary Education program for Kalisuren Exemplary Persons, Tajur Halang, Parung - Bogor are under the Guidelines for Conducting Character Education in this case PNK (Humanitarian Value Education), however, there are still success criteria that have been met and partially improved. In detail, the discussion of the results of the evaluation of the Humanitarian Value Education program of Kalisuren Exemplary Elementary School People, Tajur Halang, Parung - Bogor. Humanitarian Value Education is integrated with every subject contained in the curriculum, teaching materials, and thematic learning activities is a quite meaningful approach to integrating human values contained in the learning plans and teaching and learning process. Human Value Education equips people about how to obtain a life filled with love, compassion, helps broaden one's outlook and makes it useful in society and the wider world.
“Tinjauan Sistematis Tantangan dan Peluang Implementasi Model Pembiayaan Pendidikan Berbasis Human Capital untuk Pembangunan Sumber Daya Manusia Unggul di Indonesia" : Model Pembiayaan Pendidikan Berbasis Human Capital untuk Pembangunan Sumber Daya Manusia Unggul di Indonesia Peya Nia Do, Ambrosius Tode; Heni Rochimah; Masduki Ahmad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.27721

Abstract

Pembangunan Sumber Daya Manusia (SDM) unggul merupakan prasyarat essensial bagi kemajuan suatu bangsa. Dalam konteks Indonesia, pembiayaan pendidikan berbasis human capital sebagai bentuk investasi dalam Sumber Daya Manusia (SDM) merupakan langkah strategis yang harus ditinjau secara komprehensif baik dari segi peluang atau pun tantangan. Tujuan dari penelitian ini adalah tinjauan sistematis terhadap literatur terkait tantangan dan peluang implementasi model pembiayaan pendidikan berbasis human capital dalam konteks pendidikan di Indonesia, serta kontribusinya terhadap pembangunan SDM unggul. Selain itu, penelitian ini akan merumuskan rekomendasi pengambilan keputusan yang muncul dari analisis tersebut serta mengidentifikasikan gap penelitian yang relevan. Melalui pendekatan Systematic Literature Review (SLR), studi ini mengeksplorasi isu-isu kritis seperti standar pembiayaan, optimalisasi alokasi dana, menajemen anggaran pendidikan, serta tantangan akuntabilitas dan ekuitas. Hasil analisis mengindikasikan bahwa terdapat pengakuan kuat terhadap pendidikan sebagai “investasi human capital” yang didukung oleh regulasi, efisiensi alokasi, tranparansi, dan disverifikasi sumber pendanaan. Pembiayaan yang strategis dapat meningkatkan kualitas dan relevansi pendidikan, mendorong inovasi, serta pada akhirnya meghasilkan SDM yang lebih berkompeten dan berdaya saing. Berdasarkan temuan yang ada, rekomendasi kebijakan meliputi pengembangan kerangka kerja nasional yang jelas untuk investasi human capital dalam pendidikan, impementasi pembiayaan berbasis konerja, peningkatan transparasi dan akuntabilitas, serta disversifikasi sumber dana. Penelitian ini mengidentifikasi gap dalam analisis biaya-manfaat, peran pemangku kepentingan non-pemerintah, pengukuran dampak jangka panjang, dan analisis kebijakan pembiayaan vokasi yang lebih terarah.
The Challenges of Education Financing in the Digital Era: A Systematic Literature Review of the Gap in Access and Quality of Education 2015-2024 Raihan, Izza Mutia; Ahmad, Masduki; Rochimah, Heni
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.1053

Abstract

The digital era has created a paradox in education financing where technology that is supposed to democratize access actually deepens the gap through the digital divide. This research aims to analyze the challenges of education financing in the digital era and its impact on the gap in access and quality of education through a systematic literature review for the period 2015-2024. The research method uses an SLR approach with the PRISMA 2020 protocol, analyzing 10 selected studies from the Scopus, Web of Science, ERIC, and Google Scholar databases. The findings show 65% of low-income students do not have adequate access to technology with a 23% decline in achievement, urban-rural digital financing disparities reach a 3:1 ratio, and an average institutional digital transformation cost of $150,000 with 60% requiring external funding. Alternative financing models such as public-private partnerships can reduce costs by up to 35%, but require contextual adaptation. It is necessary to reconceptualize education financing from a transactional model to a holistic ecosystem investment to ensure sustainable access to quality education in the digital era.
Challenges and Opportunities for Digital Education Financing Against the Digital Infrastructure Gap Basuki, Rahmat Rizki; Ahmad, Masduki; Rochimah, Heni
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.1035

Abstract

Digital transformation in the world of education requires comprehensive and equitable integration of technology, especially at the primary education level. Studies from Wahyudi and Jatun (2024) and Nazira, Zahra, and Gusmaneli (2024) show that the use of digital technology such as computers, the internet, and interactive learning platforms has opened up opportunities to increase flexibility, collaboration, and personalization in the teaching and learning process. Learning models such as flipped classroom, blended learning, and hybrid learning have been proven to increase student motivation and participation. However, behind these opportunities, there are still big challenges in the form of a glaring digital infrastructure gap between regions and between educational institutions. Inequality of internet access, limited technological devices, low digital literacy, and lack of training for teachers are serious obstacles to the implementation of digital learning equally. In addition, complex geographical and socioeconomic conditions further widen the digital divide between urban and rural areas. In this context, digital education financing is an important instrument to bridge infrastructure disparities and increase human resource capacity. Targeted financing strategies should include the procurement of tools, strengthening teacher training, developing curriculum-based local content, and supporting policies that promote equitable access to technology. Thus, digital education financing can be positioned as a strategic investment in creating an inclusive, adaptive, and equitable education system in the digital era.
Accountability and Transparency of Boss Funds: An Overview of Financial Management in Public Schools Rizka, Annissa Fitriani; Ahmad, Masduki; Rochimah, Heni
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.1051

Abstract

The School Operational Assistance (BOS) Fund serves as one of the primary fiscal instruments in Indonesia to support the operational needs of public schools. This study aims to evaluate the implementation of accountability and transparency principles in BOS fund management based on a comprehensive literature review of relevant studies and government regulations over the past decade. The findings reveal that while schools have generally complied with accountability standards such as budgeting, reporting, and internal oversight mechanisms, the implementation of transparency remains inconsistent. Limitations in information dissemination, financial literacy, and stakeholder engagement have hindered broader public monitoring and trust. This study concludes that enhancing the capacity of school financial managers, establishing accessible and inclusive information systems, and reinforcing community participation are strategic efforts needed to improve BOS fund governance. These findings are expected to inform future education finance policies aimed at achieving more accountable and transparent school financial systems.
Co-Authors Abdul Canter Sangaji Abdullah, Ridwan Alif, Khairunnisa Putri Amalia, Ilmi Zakiah Ambrosius Tode Peya Nia Do Amelia, Aas Andhiyani Muhadi Ania Fitriah Annisa Zackyah Hidayat Apriliansyah, Farhan Ari Sumitro Aris Wiratmoko Arum, Wahyu Sri Ambar Asngari , Rasyid Atiyah Aziziyah Atiyah Aziziyah Aziziyah, Atiyah Barus, Rosnelly Basuki, Rahmat Rizki Bawor, Edmundus Bedjo Sujanto Dailami Firdaus Dailami Firdaus Deffryan Octiorizaldy Desi Rahmawati Desi Rahmawati Desi Rahmawati  Dzikrina Syahidah Edi Waryono Edmundus Bawor Eis Naeni Eliana Sari, Eliana Elly Zarnie Lubis Elsah Fanisyah Endah Noor Hafilah Etin Solihatin Farashati, Alfiya Farhan Fitrian fatihatul karomah Firda Desilia Amallilah Gayatri Basuki haryani, tri Hasanah Fajaria, Nurul Heru Santosa Heru Santoso Ilmi Zakiah Amalia Intan Maurissa Intan Nur Anggraeni Ivan Hanafi Ivan Hanafi Jahudin, Andi Aswad Jasmine, Nadia Johanes Oenaimnou Julia, Alfiani Nur Kamal, Sep Arinda Risa Kamaludin Kamaludin Kamaludin Karnati, Neti Khairunnisa Putri Alif Khoirul Umam Khonsa, Nabilah Lengkong, Indira Krisanti Lestari, Widia Dwi Lina Rizki Hasyyati Lisa Andriyati Lutfia, Lutfia Syafrudin M. Zulfakar Pratama Magdalena Waang Mahesa, Fitri Pidiah Marelita Devisa, Marelita Masjhur, Kemal Matin - Matin Matin Matin Matin Matin, Matin Matin, Matin Melati Junita Afriati Muhammad Farhan Ramadhan Muhammad Ilham Khatami Muhammad Japar Nadya Khairani Afiefa Niediawan, Kiki Nordianus Wilfridus Nugrahanigsih, Valentina Palmarini Nurhajati Pertiwi, Santhi Peya Nia Do, Ambrosius Tode Pratami, Andhyarnita Putriardi, Riyani Rafi Taris Mafazi Rahawarin, Benediktus Rahmawaty, Desi Rahmi Maulida Rahmi Syafina Raihan, Izza Mutia Rajagukguk, Handyka Oktra Ramadhan, Laila Sari Ramadhan, Nabil Auliya Reni Armiati Restarie, Maya Diaz Ria Aprilia Fredy Riyani Putriardi Riyani Putriardi Rizka, Annissa Fitriani Rizki, Aprilia Rochanah Rochanah Rochimah, Heni Romlah Virdaningsih RR. Ella Evrita Hestiandari Rugaiyah Runiasih, Mawar Rusmiyati, Lena Safari . Salma Nabila Santhi pertiwi Sanusi Sari, Emilia Sari, Nirwana Nilam Senda, Teresia Antini Sirajuddin Siti Nurindah Sari Siti Rochanah Siti Sarah Siti Zulaikha Siti Zulaikha Siti Zulaikha  Situmorang, Marika Situmorang, Marline Slamet Yahya Sri Abdullah Soraya, Evitha Stevany Stevany Sugiarto , Sugiarto Sugiarto S Sugiarto Sugiarto Sugiarto Sutomo Suryadi Suryadi Suryadi Suryadi Suryadi Susanti, Rahayu Taqiyya, Hana Theoline, Easyah Theresia Anggraini Theresia Anggraini Trimiltin, Ricky Tuti Rohani Simanullang Ulfatul Khoiriyah Venni Nabila Farah Muthmainnah Venni Nabila Farah Muthmainnah Wibisono, Eko Wulan, Mentari Putri WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Zaenal Abidin Zainal Abidin Zakiati, Dyah