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The Disconnect between Financial Compliance and Pedagogical Utility in School Management: A Phenomenological Study on “Sleeping Assets” and Bureaucratic Rituals Novie Noldy Johanes Rompis; Henny Nikolin Tambingon; Rolles N. Palilingan; Ruth Umbase
International Journal of Information Technology and Education Vol. 5 No. 2 (2026): March 2026
Publisher : JR Education

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Abstract

In the landscape of decentralized school-based management, principals hold a complex dual autonomy: as accountable fiscal managers and as visionary instructional leaders. However, the pressure of bureaucratic isomorphism often creates an extreme disparity in focus. This phenomenological study investigates how principals in Public Junior High Schools (SMP) in Tomohon City, Indonesia, navigate the existential tension between the demands for state financial reporting compliance and the effectiveness of asset utilization for learning. Through in-depth interviews, document analysis, and physical observation of schools, this study uncovers a chronic phenomenon of “Loose Coupling.” The findings indicate that: (1) An Asymmetry of Accountability occurs, where leadership energy is exhausted pursuing an administrative “clean audit” status, while the evaluation of pedagogical impact is neglected; (2) The emergence of the “Sleeping Assets” phenomenon, where teaching aids and learning technologies undergo an ontological death—purchased as symbols of modernity but unused in classroom practice; and (3) External evaluation tends to be blunt and normative, failing to diagnose the gap between budget expenditure and learning quality. This study concludes that without reforming accountability mechanisms to balance fiscal and pedagogical indicators, educational decentralization will only produce symbolic compliance without substantial quality improvement.
Competitive Advantage Strategy Management of Private Schools in Southeast Maluku Regency: A Case Study of Schooling at the Johanis Ars College in the Kei Kecil Region Yohanis Paulus Namsa; Jeffry Sony Junus Lengkong; Ruth Umbase; Parabelem Tinno Dolf Rompas
International Journal of Information Technology and Education Vol. 5 No. 2 (2026): March 2026
Publisher : JR Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The strategic management of competitive advantage in private schools is the main focus of this study to address the dynamics of competition in educational institutions in Southeast Maluku Regency. The main objective of the study is to formulate an adaptive school management model under the auspices of Kolose Johanis Ars to address fluctuating student numbers and limited resources in the archipelago. A descriptive qualitative approach was used as a method to explore the management phenomenon in depth through interviews, observations, and documentation studies at the research site in the Kei Kecil region. The research subjects included the principal, teachers, and relevant stakeholders directly involved in the strategic decision-making process. The research findings indicate that a differentiation strategy based on spiritual values ​​and social capital is a significant internal strength for the school, but there are still weaknesses in aspects of technological innovation and digitalization of learning. The analysis results identified a gap in contextual curriculum adaptation where the local maritime potential of the Kei region has not been optimally integrated into the school curriculum. The research conclusions emphasize the need for dynamic capability reconfiguration through strengthening the management information system and synchronizing the college's long-term vision with operational plans at the school unit level. The proposed management model integrates resource-based theory with spiritual leadership to ensure the sustainability of educational institutions in the outermost regions. Implementing a systematic marketing strategy and improving the digital literacy of educators are practical recommendations for strengthening schools' bargaining power in the eyes of the public. Synergy between foundations, local governments, and local communities is essential for sustainably improving the quality standards of educational services.
Co-Authors Apeles Lexi Lonto Ariel N. Rengkuan Arje Cerullo Djamen Arundaa, Rillya Bagit, Vidya Banunaek Rofinus Bernadina Waha Labuan Damar, Hanrice Agustina Deicy Paath Deitje Adolfien Katuuk Dewa Bagus Sanjaya Dhea Jessica Sendiang Dhea Jessica Sendiang Donal Mateos Ratu Eric Kondoy Gilly Marlya Tiwow Grace L.A. Turalaki Hartini Ngadiorejo Hendry Tamboto Henny N. Tambingon Herman Philips Dolonseda Herry Sumual Hetreda Terry Hutapea, Yeni Tria Inggrid C Mahama Itje Pangkey Ivonny M. Sapulete Jeffry Sony Junus Lengkong Jefry S. J. Lengkong Jenny Nancy Kaligis Joulanda A. M. Rawis Kalalo, Debie K.R. Kalalo, Griszelda E. Kambey, Joseph Kartini, Ni Wayan Keith Francis Ratumbuisang Kodarasi, Febri Kondoy, Eric Lando E. Sumarauw Lenny Leorina Evinita Liando, Olivia Eunike Selvie Lihart Lumapow Lompoliuw, Boby A. Lumapow, Harol R Marien Pinontoan Mario Tulenan Parinsi Maru, Gideon M. Maya C. Rambitan Miryam Theofilia Kolibu Moh. Qowi Mozes Markus Wullur Ni Wayan Kartini Nola T S Mallo Novie Noldy Johanes Rompis Olivia A Waworuntu Olviane I. Rattu Orbanus Naharia Palilingan, Ronny Palilingan, Verry Ronny parabelem tinno dolf rompas Paulus Robert Tuerah Quido Conferti Kainde Rillya Arundaa Riviva W Maringka Rizki R. Najoan Robby Dondokambey Rofinus Banunaek Rofinus, Banunaek Rolles N. Palilingan Rolles N. Palilingan Rolles Nixon Palilingan Romi Mesra Sanda, Gloria V Sendiang, Dhea Jessica Shelty D. M. Sumual Stanly Fictor Metem Sauyai Tamboto, Hendry Tangkilisan, Viktris Theodorus Pangalila Tinneke Evie Meggy Sumual Veronike E.T Salem Waldi, Atri Wensi R. L. Paat Wua, Telly D. Yohanes Bery Mokalu Yohanis Paulus Namsa