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Financing for Accountability: A Multi Site Analysis of Islamic Governance–Driven Budget Practices in Private Islamic Higher Education Institutions Siti Nurhasanah Yahya; Mulyawan Safwandy Nugraha; Deni Melyati; Elvita Sitna Hajar; Mamah Siti Rohmah; Satria Adi Pradana
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 23 No. 3 (2025): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

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Abstract

This study investigates how educational financing practices influence managerial accountability in Private Islamic Higher Education Institutions (PIHEI). Although financing and accountability have been widely discussed in higher education, limited research has explored how financing systems specifically shape accountability within PIHEI, particularly in relation to Islamic governance values. This study addresses this gap by analyzing the extent to which financing sources, allocation patterns, and evaluation mechanisms contribute to strengthening managerial accountability. A qualitative multi site case study was conducted across 30 PIHEI involving 123 informants. Data were collected through questionnaires and semi structured interviews, and analyzed using descriptive techniques and thematic analysis to identify patterns in financing practices and accountability processes. The findings indicate that, first, PIHEI remains highly dependent on student tuition fees, while access to government and community funding is limited due to administrative barriers and accreditation requirements. Second, budget allocation is concentrated on basic operational needs, with insufficient support for research, community service, and institutional development. Third, financing evaluations related to adequacy, efficiency, equity, and cost effectiveness are not consistently implemented, weakening accountability mechanisms. These findings highlight the need for financing diversification, improved reporting systems, and stronger alignment with Islamic governance principles. The study concludes by recommending performance-based funding support and institutional capacity building to enhance financial sustainability and managerial accountability in PIHEI. ABSTRAK Penelitian ini mengkaji bagaimana praktik pembiayaan pendidikan memengaruhi akuntabilitas manajerial pada Perguruan Tinggi Keagamaan Islam Swasta (PTKIS). Meskipun isu pembiayaan dan akuntabilitas telah banyak dibahas dalam konteks pendidikan tinggi, masih sedikit penelitian yang menelaah bagaimana sistem pembiayaan secara spesifik membentuk akuntabilitas di PTKIS, terutama terkait penerapan nilai‑nilai tata kelola Islam. Studi ini mengisi kesenjangan tersebut dengan menganalisis sejauh mana sumber pembiayaan, pola alokasi anggaran, dan mekanisme evaluasi berkontribusi dalam memperkuat akuntabilitas manajerial. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi multi‑lokasi pada 30 PTKIS dan melibatkan 123 informan. Data dikumpulkan melalui kuesioner dan wawancara semi‑terstruktur, kemudian dianalisis menggunakan teknik deskriptif dan analisis tematik untuk mengidentifikasi pola dalam praktik pembiayaan dan proses akuntabilitas. Hasil penelitian menunjukkan tiga temuan utama. Pertama, PTKIS masih sangat bergantung pada biaya kuliah mahasiswa, sementara akses terhadap pendanaan pemerintah dan masyarakat terbatas akibat hambatan administratif dan persyaratan akreditasi. Kedua, alokasi anggaran lebih banyak difokuskan pada kebutuhan operasional dasar, dengan dukungan yang minim untuk penelitian, pengabdian kepada masyarakat, dan pengembangan kelembagaan. Ketiga, evaluasi pembiayaan terkait kecukupan, efisiensi, pemerataan, dan efektivitas biaya belum diterapkan secara konsisten sehingga melemahkan mekanisme akuntabilitas.
MENINGKATKAN MUTU PENDIDIKAN MELALUI MANAJEMEN PENINGKATAN MUTU BERBASIS SEKOLAH (MPMBS) Siti Nurhasanah; Elvira Sitna Hajar; Imam Subhi
Karimiyah: Journal of Islamic Literature and Muslim Society Vol. 1 No. 1 (2021): Karimiyah: Journal of Islamic Literature and Muslim Society
Publisher : Universitas Islam Depok

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Abstract

One of the educational problems faced by the Indonesian people is the low quality of education at every level and unit of education, especially primary and secondary education. The 21st century is a momentum full of challenges for developing countries like Indonesia. The existence of integrated quality management in education is not a management strategy that appears suddenly, but has been motivated by the development of scientific management, and the development of the industrial world in Japan, America and England. When we talk about School-Based Quality Improvement Management (MPMBS), it cannot be separated from total quality management in education which is often referred to as total quality education (TQE). Therefore, to improve the quality of education in schools, it is necessary to implement integrated quality management in education and MPMBS is a part of it.
IMPLEMENTASI MANAJEMEN KURIKULUM DALAM MENINGKATKAN MUTU PENDIDIKAN DISEKOLAH DENGAN SUMBER DAYA TERBATAS DI SMP YAPIMDA PLUS JAKARTA Melly Aprilliyanti; Siti Nurhasanah
at-Tahsin Vol 6 No 1 (2026): Educational Management
Publisher : Sekolah Tinggi Ilmu Tarbiyah Togo Ambarsari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59106/attahsin.v6i1.457

Abstract

Curriculum management is a strategic instrument in determining the direction of educational quality; however, its effectiveness is often hindered by the limited structural resources in private schools. This study aims to analyze the implementation of curriculum management functions, including planning, development, implementation, and evaluation, and its impact on educational quality. The research employs a qualitative approach with a descriptive method. Data collection was conducted through in-depth interviews, observations, and document studies. The findings reveal that curriculum management is carried out through a pragmatic-adaptive approach as a response to the lack of facilities and competencies. Planning and development are carried out through benchmarking strategies and partial modifications to address the scarcity of professional training. Implementation relies heavily on teacher agency with dual job responsibilities and social capital based on familial ties, yet is distorted by low external participation. Evaluation has shifted its orientation from pedagogical substance to administrative concerns, with the adoption of compensatory assessment mechanisms based on character development to support students' academic progress. The significance of this research lies in its contribution to understanding how curriculum management, adapted to resource constraints, can still ensure the sustainability of quality education in private schools, providing valuable insights for other similar institutions facing comparable challenges.