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Husnul Hatimah, Husnul
Jurusan Gizi Politeknik Kesehatan Kemenkes Banjarmasin
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Journal : Journal of Educational Management Research

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Comparative Analysis of Educational Financing Systems Across Countries Hatimah, Husnul; Idris, Ridwan; Yunus, Mardyawati
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.1712

Abstract

This study aims to analyze and compare education financing systems in Finland, Japan, the United States, and Indonesia, with a focus on identifying key characteristics, philosophical differences, and policy implications of each model. The research employs a systematic literature review combined with comparative analysis, using management-oriented indicators including equity, efficiency, governance, and sustainability. Findings indicate that Finland implements a full public funding model emphasizing equity, Japan operates a hybrid model with high transparency, the United States exhibits significant disparities due to property-tax-based decentralization, and Indonesia remains in a transitional phase with challenges in fiscal capacity and governance accountability. The study highlights that successful education financing depends on consistent policy implementation, clear funding distribution formulas, and integrity in governance systems. The results provide actionable policy implications for improving national education financing, including the adoption of needs-based funding formulas, digitalized accountability systems, and diversified funding sources through public–private partnerships. By integrating management and governance dimensions, this study contributes to a better understanding of effective and equitable educational funding practices across diverse contexts.
Co-Authors - Khaeruman Abrar Abira Adnyana, I Gusti Agung Putra Afriani Afriani Ahmad Faisal AHMADI Ali Djamhuri Aliefman Hakim Alini, Alini Amelia Indah Kusdewanti Amran Laga Andi Ichsan Mahardika Angraini, Siti Sarmila Arief, M. Miftah Aristyarini, Rizki Asmawati Asmawati Aulia, Nanda Rizky Baiq Asma Nufida Baiq Rina Amalia Safitri Dahlia Rosma Indah Desimal, Iwan Djalal, Muspirah Eka Kurniawan Ekowati, Wiwik Hidayah Erwinsyah Erwinsyah Farahdiba, Andi Nur Fathanah, Nurul Fidiawati, Fidiawati Fizi, Ridhani Flaviana Yohanala Prista Tyassena Gunarsa, Arif Gustam, Andriyana Gyan Prameswara Hak, Ahsanul Hasmiyani, Hasmiyani Helda Helda Hendrawani, Hendrawani Herti Prastitasari Hidayat, Serli Hatul Hulyadi, Hulyadi Ida Ayu Putu Sri Widnyani Idi Amin Idi Amin, Idi Insani, Tazkiatun Jamaluddin Jannah, Binti Shofiatul Joni Rokhmat Khaeratul, Riza Khasanah, Uswatul Kurniawan, Eka Luneto, Abdul Razik M. Bakhrul Widianto Madjid, Tahmid Maeni, Maeni Mahdatul Ardawiah Mappanyukki, Andi Mardhia, Dwi Masruddin Maulita Wulandari Meilla Dwi Andrestian, Meilla Dwi Miftah Farid Muh. Fahrurrozi Muhammad Asfar Muhammad Fauzi Zulkarnaen Muhtar Lutfi, Lutfi Mukhtar, Abdul Hakim Mulyono, Ana Munidewi, Ida Ayu Budhananda Nani Fitriono, Eko Neri Kautsari Nisa Raisa Shaleha Nurhalisa Nurulrahmatia, Nafisah NURWAHIDAH NURWAHIDAH Pahriah, Pahriah Phatra Anggana Djuri Puji Muniarty Purnamaimun, Ita Putra, Ardi Manggala Putri Alfina Riwayatin Qudratullah, Qudratullah Rahmad Kurniawan Ratna Azizah Mashami, Ratna Azizah Raudatul Aslamiah Ridwan Idris Risna Risna, Risna Rosa, Lediana Sahrahman, Sahrahman Sakban, Abdul Saleh, Fadli Moh Salsabila, Unik Hanifah Shomita Fitrotun Nisa Soerachmad, yuliani Sofrayani, Sofrayani Sri Rejeki Sukarasa, I Ketut Sukarso, Aa Suryati Suryati Syahrani, Dania Syahrul Azmi Syahrul Azmi Syamsul Bahri Tahir, Mulyati M. Titin Usmawati, Melisa Ulfah, Emilya Wati, Febriana Lidia Wulandari, Shely Yeni Puspita Yeti Kurniasih Yudi Ahdiansyah, Yudi Yunus, Mardyawati Yusran Khery, Yusran Zahra, Lutfiatuz Zainab Addhahra