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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Infinity Tadris: Jurnal keguruan dan Ilmu Tarbiyah Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika AKSIOMA: Jurnal Program Studi Pendidikan Matematika Media Penelitian Pendidikan : Jurnal Penelitian dalam Bidang Pendidikan dan Pengajaran JIPMat (Jurnal Ilmiah Pendidikan Matematika) JP3 (Jurnal Pendidikan dan Profesi Pendidik) AKSIOMA E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Jabar : Jurnal Pendidikan Matematika Jurnal Manajemen Pendidikan Indonesian Journal of Science and Mathematics Education BAREKENG: Jurnal Ilmu Matematika dan Terapan Formatif: Jurnal Ilmiah Pendidikan MIPA JKPM (Jurnal Kajian Pendidikan Matematika) Indonesian Journal of Community Services Imajiner: Jurnal Matematika dan Pendidikan Matematika Soedirman Economics Education Journal Arithmetic : Academic Journal of Math Jurnal Paedagogy Bakti Cendana: Jurnal Pengabdian Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Eksponen Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Manajemen dan Profesional Enthusiastic : International Journal of Applied Statistics and Data Science Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Minfo Polgan (JMP) Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Indonesian Journal of Multidisciplinary on Social and Technology Journal of Medives: Journal of Mathematics Education IKIP Veteran Semarang Pelita: Jurnal Pengabdian kepada Masyarakat Jurnal Kualita Pendidikan Journal of Contemporary Administration and Management (ADMAN) Ahlussunnah: Journal of Islamic Education Journal of Mathematical Pedagogy (JOMP) Jurnal Terobosan Peduli Masyarakat (TIRAKAT) CEMARA: Jurnal Pengabdian Masyarakat Multidisiplin Value Management Research Journal of Islamic Entrepreneurship and Business Research JP3 (Jurnal Pendidikan dan Profesi Pendidik) Jurnal Manajemen Pendidikan (JMP)
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STRATEGI PENGELOLAAN ANGGARAN UNTUK MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI BANTUAN OPERASIONAL SEKOLAH DI SEKOLAH DASAR: SYSTEMATIC LITERATURE REVIEW Nur Latifa; Ngarmi Ngarmi; Sutrisno Sutrisno
Jurnal Manajemen Pendidikan Vol. 11 No. 3 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i3.2185

Abstract

This study aims to identify budget management strategies to strengthen accountability and transparency in the use of School Operational Assistance (BOS) funds in elementary schools. The study is based on the urgency of monitoring public funds to ensure effective learning and compliance with statutory provisions. The study used a Systematic Literature Review (SLR) guided by PRISMA to identify, filter, assess eligibility, and synthesize relevant research evidence. Twenty-five selected sources on BOS management and education financing governance were included. The synthesis shows that accountability and transparency are improved through evidence-based participatory planning through the School Work Plan and Budget (RKAS), standardized digital financial reporting, regular information disclosure, and multi-stakeholder oversight involving principals, treasurers, teachers, school committees, parents, and local governments. Practical implications include strengthening treasurer capacity, simplifying documents, and synergizing cross-agency oversight. The study offers an integrative framework that connects governance, digital administration, and stakeholder collaboration to improve BOS accountability and transparency, with the note that the findings are a synthesis of the literature and therefore require testing and adjustment to the school context.
STRATEGI PENGELOLAAN PEMBIAYAAN SEKOLAH: STUDI KUALITATIF KOMPARATIF ANTARA SEKOLAH KOTA DAN DESA DI INDONESIA Kisbudiono Kisbudiono; Joko Priyono; Sutrisno Sutrisno
Jurnal Manajemen Pendidikan Vol. 11 No. 3 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i3.2222

Abstract

Education financing is a crucial element for the sustainability, quality, and equity of educational services. This study aims to explore and compare the strategies employed by schools in managing financing limitations, contrasting those located in urban settings with those in rural areas. Employing a qualitative approach with a comparative case study design, this research involved four schools: two in urban areas and two in rural areas. Data were collected through in-depth interviews with principals and treasurers, observations, and document analysis. The findings reveal a stark contrast in financing structures. Urban schools exhibit diversified funding sources, including community contributions, alumni donations, and private sector partnerships, coupled with advanced technological integration in financial management. In contrast, rural schools demonstrate a high dependency on government funding, primarily the School Operational Assistance (BOS) fund, with community participation playing a vital role in supplementing limited resources. The findings have significant theoretical implications for resource disparity theory and practical implications for developing context-specific financing policies, enhancing managerial capacity, and strengthening support for rural schools to foster more equitable educational outcomes.
MODEL KEWIRAUSAHAAN SEKOLAH (SCHOOL-BASED ENTERPRISE) SEBAGAI STRATEGI ALTERNATIF PEMBIAYAAN PENDIDIKAN DALAM RANGKA PENINGKATAN MUTU PEMBELAJARAN DI SDN 05 KABUNAN Saputro Nugroho; Iskak Suparno; Sutrisno Sutrisno
Jurnal Manajemen Pendidikan Vol. 11 No. 3 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i3.2227

Abstract

Objective: This study aims to analyze the model of School-Based Enterprise (SBE) as an alternative financing strategy for education in improving the quality of learning at SDN 05 Kabunan. The limited dependence on government funding through the School Operational Assistance (BOS) has encouraged schools to develop entrepreneurial initiatives that can generate additional income independently. Methods: This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with the principal, teachers, school committee, and parents; non-participatory observation; and document analysis. Data validity was tested using source and technique triangulation. Data analysis used the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. Results: The results showed that SDN 05 Kabunan had developed three main School-Based Enterprise units, namely: (1) a school canteen managed collaboratively, (2) a plant nursery unit that functions as a learning medium and a source of income, and (3) a creative skills product sales unit. The proceeds from these three units have been able to contribute to school financing by an average of 18.7% per year, which is allocated for improving learning facilities, purchasing additional teaching materials, and supporting extracurricular activities.
The Implementation of Performance Based Budgeting in Enhancing the Efficient of School Management Amrina Rosyada; Yenining Tiyas; Sutrisno
CEMARA: Jurnal Pengabdian Masyarakat Multidisiplin Vol 4 No 1 (2026): CEMARA: Jurnal Pengabdian Masyarakat Multidisiplin
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Indragiri (UNISI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61672/cemara.v4i1.3528

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi performance-based budgeting (PBB) dalam meningkatkan efisiensi manajemen sekolah di SD Negeri 04 Taman. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus untuk memperoleh pemahaman yang mendalam mengenai praktik penganggaran dalam konteks pendidikan yang nyata. Data dikumpulkan melalui wawancara semi-terstruktur, observasi, dan dokumentasi dengan melibatkan enam informan, yaitu kepala sekolah, bendahara, operator, dan guru. Hasil penelitian menunjukkan bahwa implementasi PBB telah mulai diterapkan, khususnya pada tahap perencanaan, di mana Rencana Kegiatan dan Anggaran Sekolah (RKAS) mencerminkan prioritas program dan keterlibatan pemangku kepentingan. Namun demikian, indikator kinerja masih bersifat umum dan belum memiliki ukuran yang terukur secara jelas. Pada tahap pelaksanaan, penggunaan anggaran telah sesuai dengan perencanaan, tetapi masih berorientasi pada kepatuhan administratif dibandingkan pencapaian kinerja. Selain itu, proses evaluasi lebih menekankan pada pertanggungjawaban keuangan daripada pengukuran kinerja. Meskipun PBB berkontribusi dalam meningkatkan prioritas dan pengendalian anggaran, dampaknya terhadap efisiensi masih bersifat parsial akibat belum terintegrasinya perencanaan, pelaksanaan, dan evaluasi. Oleh karena itu, diperlukan penguatan indikator kinerja, peningkatan kapasitas sumber daya manusia, serta pengembangan sistem evaluasi untuk mengoptimalkan implementasi PBB dalam manajemen sekolah.
Implementation of Financing Policy from a Management Prspective: A Case Study at SD Negeri Wangkelang Wiwiyanti; Reni Listiowati; Sutrisno
CEMARA: Jurnal Pengabdian Masyarakat Multidisiplin Vol 4 No 1 (2026): CEMARA: Jurnal Pengabdian Masyarakat Multidisiplin
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Indragiri (UNISI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61672/cemara.v4i1.3530

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pembiayaan dari perspektif manajemen di SD Negeri Wangkelang. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus yang melibatkan enam partisipan, yaitu kepala sekolah, bendahara, guru, dan perwakilan komite sekolah. Data dikumpulkan melalui wawancara, observasi, dan analisis dokumen, serta dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi kebijakan pembiayaan mencerminkan penerapan fungsi manajemen yang meliputi perencanaan, pengorganisasian, pelaksanaan, dan pengendalian. Perencanaan keuangan dilakukan secara partisipatif dan terstruktur, namun masih dibatasi oleh kerangka regulasi sehingga fleksibilitasnya terbatas. Proses pelaksanaan didukung oleh pembagian peran yang jelas, tetapi menghadapi kendala seperti keterlambatan pencairan dana dan keterbatasan kapasitas administrasi. Pengawasan menekankan transparansi dan akuntabilitas, tetapi masih berorientasi pada kepatuhan administratif daripada evaluasi berbasis kinerja. Penelitian ini menyimpulkan bahwa diperlukan pergeseran menuju pengelolaan keuangan berbasis kinerja melalui penguatan kapasitas manajerial, peningkatan fleksibilitas, serta integrasi sistem evaluasi untuk meningkatkan kualitas pendidikan.
Digital Transformation in School Financial Management: Its Role in Enhancing Educational Efficiency Dedi Sofarudin; Alfina Martiyani; Sutrisno
Jurnal Paedagogy Vol. 13 No. 3 (2026): July
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v13i3.20369

Abstract

This study aims to examine the role of technology-based financial management in improving educational efficiency in public elementary schools. A quantitative approach with a correlational research design was employed. The respondents consisted of 60 school stakeholders, including principals and BOS treasurers from public elementary schools in Brebes Regency, who were selected using purposive sampling based on their direct involvement in school financial management. Data were collected using a structured questionnaire developed based on indicators of financial management (transparency, accountability, budget accuracy, and resource optimization) and educational efficiency. The data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that technology-based financial management had a significant effect on educational efficiency (R² = 0.507, p < 0.05). This finding indicates that 50.7% of the variance in educational efficiency is explained by the implementation of digital financial management systems, while the remaining 49.3% is influenced by other factors, such as digital literacy, infrastructure availability, and leadership commitment. The findings demonstrate that digital financial systems enhance transparency, accountability, and budget accuracy while reducing bureaucratic inefficiencies and minimizing errors in financial reporting. This study implies that Education Offices should strengthen the standardization of digital financial systems and provide continuous training for school financial administrators. Furthermore, improving ICT infrastructure, particularly in rural areas such as Brebes Regency, is essential to support the effective implementation of digital financial governance in schools.
Innovations in Partnership Based Education Financing Models Puji Setiawan; Sigit Teguh Pujihartono; Sutrisno Sutrisno
Edusoshum : Journal of Islamic Education and Social Humanities Vol. 6 No. 2 (2026)
Publisher : Ikatan Cendikiawan Ilmu Pendidikan Islam (ICIPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52366/edusoshum.v6i2.369

Abstract

Education financing remains a critical issue in Indonesia due to persistent dependence on government funding, fragmented financial governance, and unequal regional financing capacity. These conditions indicate that the conventional education financing model is increasingly insufficient to address the growing complexity of educational demands. This study aims to analyze the limitations of conventional education financing and formulate a partnership-based education financing model as a more adaptive and sustainable alternative. This study employed a qualitative approach using a systematic literature review design. Data were collected from peer-reviewed journal articles, academic books, policy documents, and scientific publications published between 2020 and 2025, and were analyzed through literature reduction, categorization, thematic synthesis, interpretation, and conclusion drawing. The findings show that the conventional education financing model is constrained by excessive dependence on public budgets, bureaucratic inefficiency, weak accountability, and limited adaptability. In response, this study proposes a partnership-based education financing model designed as a collaborative financing ecosystem involving government, private sector, communities, and educational institutions. The model is structured around the principles of collaboration, sustainability, and accountability, and implemented through sequential stages of needs assessment, stakeholder mapping, partnership formulation, implementation, monitoring, and evaluation. This study concludes that partnership-based education financing offers a more flexible, diversified, and sustainable framework for strengthening educational quality and financial resilience in Indonesia.
Mobilizing MSMEs Toward a Sustainable Economy: The Role of Community Service from the Perspectives of Green Economy and Entrepreneurial Innovation Sutrisno; Dwi Prastiyo Hadi; Hizbul Khootimah Az Zaakiyyah
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 3 No 1 (2026): January 2026
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v3i1.323

Abstract

The transformation toward a sustainable economy requires the active involvement of MSMEs as key actors in local economic development. However, limitations in internal capacity, low levels of environmental literacy, and a lack of entrepreneurial innovation remain major challenges in encouraging MSMEs to adopt sustainability principles. This study aims to expand and enrich scientific references related to community service and its role in mobilizing MSMEs toward a sustainable economy through the perspectives of the green economy and entrepreneurial innovation. The research method employed is a literature review with a qualitative approach and descriptive analysis. Data were obtained from Google Scholar and selected credible websites published between 2019 and 2026. From an initial identification of 50 articles, a rigorous selection process resulted in 32 relevant articles for analysis. The findings indicate that community service plays a strategic role as an instrument of empowerment, knowledge transfer, and innovation catalyst that encourages MSMEs to adopt environmentally friendly practices and sustainable business models. This study emphasizes that the integration of community service with green economy principles and entrepreneurial innovation can strengthen MSME competitiveness while supporting the achievement of sustainable development goals.
Pengaruh Soft Skill dan Hard Skill Tehadap Kesiapan Kerja Mahasiswa Melalui Motivasi Kerja Sebagai Variabel Intervening Nugroho Dwi Prasetyo; Sutrisno; Heri Prabowo
Value Management Research Vol. 2 No. 1 (2025)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/vmr.v2i1.56

Abstract

This study aimed to analyze the influence of soft skills and hard skills as independent variables on work readiness, with work motivation serving as a mediating variable. The research was conducted on students of the Faculty of Economics and Business (FEB) at PGRI Semarang University from the 2023 cohort, which consisted of 315 individuals. A saturated sampling technique was used, meaning all 315 students were included in the study to ensure comprehensive and representative data. Data were collected using a structured questionnaire designed to measure the relationships between the variables of interest. The analytical method applied was the Structural Equation Model (SEM) using the Smart PLS 3.2.9 software to examine both direct and indirect relationships among the variables. This study aimed to provide a deeper understanding of how the development of both soft and hard skills impacts students’ readiness for entering the workforce and how work motivation plays a pivotal role in mediating these effects. The findings are anticipated to provide valuable insights for educational institutions, particularly in developing curriculum strategies that emphasize a balance between technical competencies and interpersonal abilities. Additionally, the study offers practical implications for creating targeted interventions and training programs to enhance students' motivation and readiness for employment. By identifying the key factors that influence work readiness, this research contributes to the growing body of knowledge on employability skills and provides actionable recommendations to better prepare students for their transition into professional environments.
Unveiling the Role of Risk-Taking Ability in Mediating the Influence of Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy on Students’ Courage to Start a Business Sutrisno; Garin Pratiwi Solihati; Syamsuri; Susatyo Adhi Pramono; Imam Jayanto; Muhammad Aqib Shafiq
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 1 (2026): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i1.19701

Abstract

This study aims to analyze the effects of Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy on Students’ Courage to Start a Business, with Risk-Taking Ability as a mediating variable. A quantitative approach with a survey design was employed, with 100 university students in Banyumas Regency selected via purposive sampling. Data were collected through a structured online questionnaire and analyzed using SEM-PLS with a bootstrapping procedure. The results indicate that Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy have positive and significant effects on Risk-Taking Ability. Furthermore, Risk-Taking Ability has a positive and significant effect on Students’ Courage to Start a Business. In addition, Risk-Taking Ability is proven to positively and significantly mediate the effects of the three independent variables on students’ entrepreneurial courage. These findings suggest that students’ entrepreneurial courage is largely determined by their ability to assess risks and opportunities and to make decisions under uncertainty. This study contributes theoretically by uniquely integrating financial aspects and psychological aspects within a single framework grounded in the Theory of Planned Behavior, Social Cognitive Theory, and Behavioral Finance Theory. By linking students’ digital financial capability with their risk-taking ability, the model explains how financial knowledge strengthens psychological readiness in entrepreneurial decision-making. The findings also provide practical implications for higher education institutions and policymakers in designing entrepreneurship programs that simultaneously develop digital financial competence and risk-taking capacity.
Co-Authors Abu Muna Almaududi Ausat Adinda Juniasani Agnita Siska Pramasdyahsari, Agnita Siska Ahmad Junaidi Alfina Martiyani Ali Shodiqin Ali Shodiqin Alifia Nur Haliza Putri Amaretha Purwaningtiyas Amirlita, Rizka Amrina Rosyada Aninda Cintami Rahayu Anita Purnama Sari Aryan Eka Prastya Nugraha, Aryan Eka Prastya Asmi Novitria Sari Astri Wulandari Ayu Ardila Ayu, Sukma Baldemor, Milagros Budi Usodo Budiyanti, Ajeng Ivo Alfiyun C. Tri Widiastuti Casmadi Casmadi Christina Purwaningsih Dawi Asil Irbah Dedi Sofarudin Dewa Oka Suparwata Dewi Ambar Wati Dewi Wulandari Dewi Wulandari Dhian Endawuri Dimas Sofri Fikri Arif Dina Prasetyowati Djoko Purnomo Duwi Nuvitalia Dwi Prastiyo Hadi, Dwi Prastiyo Dwi Rahayuningsih Dwi Rahayuningsih Edi Edi Eka Yulia Ulfa Malasari Elly Putri Sholihah F. X. Didik Purwosetiyono Fadila, Yustia Fikratul Fifi Ayu Wulandari Fiki Hidayah Firda Hariyanti Firmansyah Alib Nur Wibowo FX. Didik Purwosetiyono Garin Pratiwi Solihati Gultom, Henry Casandra Handayani, Amalia Handriastuti, Sri Wening Hanung Unggul Prastawa Hayat, Muhammad Syaipul Heni Purwati Heni Purwati Heri Prabowo Heriyanto Heriyanto Hidayah, Nafisatul Hizbul Khootimah Az zaakiyyah Hizbul Khootimah Azzaakiyyah Ibnu Rizal Kurnia Imam Jayanto Imam Nawawi Intan Indiati Irkham Ulil Albab Irvany, Ade Iskak Suparno Istianah Istianah Jafar Sodiq, Jafar Joko Priyono Kartinah Kartinah, Kartinah Kasno Kasno Khanifah Khanifah Kisbudiono Kisbudiono Koesharyanti, Nabila Dwi Laila Akbar Ramadhany Latifah, Nur Malasari Lestari, Maria Yosephin Widarti Lestari, Revita Dwi Lilik Ariyanto Listina Listina Lukman Harun M. Fadjar Dharmaputra M. Saifuddin Zuhri M. Saifuddin Zuhri, M. Saifuddin Mahmud Siswandi Mardiyana Mardiyana Maulina, Via Mela Candrika Putriana Jilzi Mellania Nur &#039;Aisyah Mira Rosmala Mudzanatun Mudzanatun Muhammad Aqib Shafiq Muhammad Bayu Nirwana Muhammad Prayito Muhammad Saifuddin Zuhri Muhammad Syaipul Hayat Muhtarom Muhtarom Muhtarom Muzayanah Muzayanah Nabila Dwi Koesharyanti Nailla Febriana Aulia Putri Ngarmi Ngarmi Nita Zuliyawati Nizaruddin Nizaruddin Noora Qotrun Nada, Noora Qotrun Noviana Dini Rahmawati Noviana Dini Rahmawati Nugraheni, Eunike Noor Adji Nugroho Dwi Prasetyo Nugroho, Muhamad Nur Latifa Nurfiyani, Okta Nurina Happy Parandika, Rama Wahyu Puji Setiawan Purwanti, Nita Lily Rasiman Rasiman Reni Listiowati Resa Nur Kasanah Rina Dwi Setyawati Rina Dwi Setyawati Rina Dwi Setyawati Ringgani Anggar Titi Risnanda, Syan Risto Risto Risza Andika Arumsarie Rofiq Suprayogo Roro Qothrin Nida Rr Hawik Ervina Indiworo Saputro Nugroho Sa’ad Konaah Setiyani, Linda Dewi Setyorini, Noni Sigit Teguh Pujihartono Sijabat, Rauly Siti Faridatul Bahiyyah Soelastri, Soelastri Solastri Solastri Sri Hastuti Sudargo Sugiyanti Sugiyanti Suherlan Sulaiman, R Sunandar Sunandar Supandi Susatyo Adhi Pramono, Susatyo Adhi Syamsuri Syamsuri Syan Risnanda Tessa Adrian Theresia Cicik Sophia Budiman Tias, Silfia Asning Tongjean, Waraporn Tria Faizza Umi Sya&#039;adah Widi Fatmawati Widya Kusumaningsih Wisnujatia, Nugrahini Susantinah Wiwik Susanti Wiwiyanti Yani, Hikmah Fitri Yanuar Hery Murtianto Yanuar Hery Murtianto Yanuar Hery Murtianto Yanuar Hery Murtianto Yenining Tiyas Yunia Sari