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PEMBIAYAAN PENDIDIKAN INKLUSIF: KAJIAN LITERATUR TERHADAP DUKUNGAN DANA BAGI ANAK BERKEBUTUHAN KHUSUS (ABK) Farashati, Alfiya; 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.v10i2.621

Abstract

This article aims to examine the practices of inclusive education financing based on national and international literature, with a focus on how funding systems can be responsive to the needs of children with special needs (ABK) and support the development of a more equitable and inclusive education system. The study employs a literature review approach using a descriptive-qualitative method. Sources analyzed include scholarly journals, national policy documents such as UU No. 20 Tahun 2003 and Permendiknas No. 70 Tahun 2009, as well as reports from international institutions. Content analysis techniques were used to explore financing models, implementation challenges, and best practices in inclusive education. The review reveals that countries like Australia and Finland have adopted funding models based on individual student needs and tiered support systems. In Indonesia, inclusive education financing heavily relies on the General Operational Assistance Fund (Dana BOS), which does not adequately account for the specific needs of ABK. Additional challenges include limited teacher training, disparities in regional funding allocations, and the absence of technical regulations for inclusive spending. This article highlights the importance of responsive, flexible, and needs-based funding approaches as a foundation for inclusive education reform.
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.
AKUNTABILITAS TRANSPARANSI PENGELOLAAN BOS DALAM OPTIMALISASI MUTU PENDIDIKAN Sartika, Dian; Masduki, 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.v10i2.632

Abstract

This study aims to examine transparency in the management of Bantuan Operasional Sekolah (BOS) in Indonesia, which is considered as one of the determining factors for the success of the program. Transparency in the management of BOS funds can increase public and stakeholder trust, and support improvements in the quality of education. This study uses a qualitative approach with a case study method to explore the practice of transparency in the management of BOS funds in several schools. Data were collected through interviews with school principals, treasurers, school committee members, and analysis of financial report documents. The results of the study indicate that the publication of financial reports openly increases public trust, but challenges related to infrastructure and access to technology in certain areas need to be addressed. In addition, cooperation between the government, schools, and the community is essential to ensure effective use of funds and equal distribution of education quality. This study concludes that transparency in the management of BOS funds has a significant role in improving the quality of education in Indonesia.
EFEKTIVITAS PROGRAM BANTUAN PENDIDIKAN DALAM MENGURANGI PUTUS SEKOLAH DI INDONESIA: EVALUASI IMPLEMENTASI KARTU INDONESIA PINTAR Albert, Albert; Masduki, 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.v10i2.633

Abstract

This study evaluates the effectiveness of the Jakarta Smart Card (KIP) program in increasing access to education and reducing dropout rates in Indonesia. A literature study and document review approach was used to analyze the program's coverage, aid distribution, and impact on school participation rates. The results show that KIP has made a positive contribution, but uneven distribution and delays in disbursement of funds hamper its effectiveness, especially in remote areas. Administrative constraints and low digital literacy are also major challenges. Recommendations focus on strengthening the data collection system, technological innovation, and improving cross-sector coordination to support the sustainability of the program. By evaluating these obstacles, it is hoped that more targeted solutions can be found. This study provides important input for improving national education policy. Increasing the effectiveness of the KIP program not only contributes to access to education but also to human resource development. This study is expected to be a reference for improving education policy and implementing similar programs in the future.
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.
“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.
Model to Stimulate Economic Growth in Indonesia Abdullah, Ridwan; 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.v10i4.1043

Abstract

Educational investment as part of human capital development is a crucial strategy in increasing competitiveness and driving economic growth of a nation. However, in developing countries like Indonesia, there is still a gap between theory and practice, particularly in the effectiveness of implementing education financing models. This study aims to formulate a relevant human capital- based education financing model capable of driving inclusive and sustainable economic growth. Using a systematic literature study approach to scientific publications and national-international policy documents over the past decade (2014–2024), it was found that education financing schemes focused on improving the quality of human resources have a positive impact on labor productivity and Gross Domestic Product (GDP) growth. The findings demonstrate the importance of implementing outcome-based budgeting, diversifying funding sources, and cross-sector synergy in formulating education financing policies. The proposed conceptual model positions human resource quality as the main indicator of the effectiveness of education investment. In conclusion, education financing strategies must be designed contextually, collaboratively, and output-oriented to encourage inclusive and sustainable economic growth.