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STRATEGI PERENCANAAN ANGGARAN PENDIDIKAN UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN DI SEKOLAH DASAR Alifha Nurfidia; Eva Maulina; Novita Asriningrum; Vivi Alfiyah; Harsono; Suyatmini
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02 Juni 2026 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55602

Abstract

This study was motivated by the mismatch between educational budget allocation and learning needs in elementary schools, which may affect learning quality. This study aimed to analyze educational budget planning strategies in improving learning quality at the elementary school level. A qualitative approach with a case study design was employed. Data were collected through interviews, observations, and document analysis involving principals, treasurers, teachers, and school committee members involved in budget planning and implementation. Data were analyzed through data reduction, data display, and conclusion drawing. The findings revealed that budget planning was conducted through learning needs identification, priority setting, stakeholder participation, and budget evaluation. Needs-based and participatory budget planning supported the provision of learning facilities, teacher professional development, and instructional innovation. However, the implementation faced several challenges, including limited financial resources, policy changes, and managerial constraints. The study concludes that effective budget planning strategies contribute to improving learning quality in elementary schools.
EFEKTIVITAS KEBIJAKAN PERENCANAAN BIAYA PENDIDIKAN DALAM MENDUKUNG PENINGKATAN KUALITAS PEMBELAJARAN: SYSTEMATIC LITERATURE REVIEW Susilo, Hari; Attalikhtia, Wiwit; Windi Setiawan, Ahmad; Harsono; Suyatmini
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59502

Abstract

Educational cost planning policy is one of the key aspects of supporting effective educational management and improving the quality of learning. Well-planned educational budgeting enables educational institutions to allocate resources efficiently to support teacher professional development, the provision of learning facilities and infrastructure, the integration of educational technology, and the implementation of high-quality teaching and learning processes. However, previous studies have shown that increasing education funding does not always lead to improvements in learning quality, as the implementation of educational cost planning policies continues to face various challenges, including inadequate budget planning, ineffective financial management, and limited supervision of education fund utilization. This study aims to analyze the effectiveness of educational cost planning policies in improving learning quality, identify the factors influencing their implementation, and formulate recommendations to enhance the effectiveness of educational financial planning. The study employed a Systematic Literature Review (SLR) approach by reviewing scientific articles published between 2021 and 2026 from various national and international academic databases. The selected articles were screened based on predetermined inclusion and exclusion criteria and were analyzed using content analysis through data classification, synthesis, and interpretation. The findings indicate that the effectiveness of educational cost planning policies is influenced by several key factors, including needs-based budget planning, school principals' managerial capacity, transparency and accountability in financial management, stakeholder participation, and continuous monitoring and evaluation. Effective educational cost planning contributes to more efficient budget utilization, strengthens teachers' professional development, improves the availability of learning facilities, and enhances both the learning process and learning outcomes. Therefore, educational cost planning policies should be implemented in a systematic, participatory, transparent, and needs-oriented manner to provide optimal support for improving the quality of learning.