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All Journal Jurnal Pendidikan Agama Islam Al-Thariqah Aptisi Transactions on Technopreneurship (ATT) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Filsafat Indonesia Kebijakan: Jurnal Ilmu Administrasi JIEBAR : Journal of Islamic Education: Basic and Applied Research JECIES: Journal of Early Childhood Islamic Education Study JECIES Jurnal Intelek Dan Cendikiawan Nusantara Blockchain Frontier Technology (BFRONT) Jurnal Epistemic : Jurnal Ilmiah Pendidikan
Nada Shofa Lubis
Universitas Cendekia Abditama Tangerang
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Analisis Sistem Perencanaan dan Penganggaran Pendidikan Berbasis RKAM dalam Perspektif Efektivitas Pembiayaan: Studi Kasus di MA Al-Marfuiyah Cibadak Sukabumi Rahayu, Nadia; Lubis, Nada Shofa
Epistemic: Jurnal Ilmiah Pendidikan Vol. 5 No. 2 (2026): Mei 2026
Publisher : Perkumpulan Peneliti dan Pegiat Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70287/epistemic.v5i2.663

Abstract

This study analyzes the planning and budgeting system based on RKAM from the perspective of financing effectiveness at MA Al-Marfuiyah Cibadak Sukabumi. The problem addressed in this study is that RKAM is often treated as an administrative budgeting document rather than an instrument for controlling educational financing effectiveness. This study used a qualitative case study design. Data were collected through interviews, document analysis, and limited observation when needed. The data were analyzed by identifying the relationship between educational needs, program priorities, funding sources, budget allocation, implementation evidence, and educational outputs. The findings show that RKAM at MA Al-Marfuiyah has functioned as a formal and structured planning document. It links vision, mission, programs, funding sources, schedules, and the eight National Education Standards. However, its effectiveness is still stronger at the administrative and operational levels than at the substantive outcome level. Several programs have budget allocations, but not all are supported by measurable output and outcome indicators. This study contributes to educational financing literature by positioning RKAM as an effectiveness-oriented management instrument, not merely a compliance document.
Co-Authors Adam Faturahman Alfri Adiwijaya Amelia Latifah Ati, Nur Ing Bilqis Aribah Fatin Dase Erwin Juansah Dendi Lazuardi AS Desy Safitri Devita Hermayani Dewi Nancy Shabatini Fenti Farleni Hanafi, Syadeli Hidayat, Sholeh Kusnianty Kusnianty Mihkel Madisson Mustofa Kamil Nizariah Nuke Puji Lestri Santoso Nulhakim, Lukman Nurlia Alfianti Nurul Anriani rahayu, nadia Shofaa’ Najwan Sri Sumarsih Suherman4