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All Journal Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Pendidikan Dasar Islam
Moh Sugandi
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Religion Decision Sciences, Operations Research & Management Education Other

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Praktik Transparansi Dan Pelaporan Keuangan di MI Al Izudiniyah Cipulus Purwakarta M Jarkasih; Gina Awaliyah; Moh Sugandi
Jurnal Pendidikan Dasar Islam Vol. 3 No. 4 (2025): Desember
Publisher : putrapublisher.org

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/jurpendis.v3i4.1231

Abstract

Transparansi pengelolaan keuangan merupakan aspek penting bagi madrasah yang bergantung pada partisipasi masyarakat dan kepercayaan publik. Penelitian ini bertujuan mendeskripsikan implementasi transparansi dalam pengelolaan keuangan di MI Al Izudiniyah melalui keterbukaan dokumen, partisipasi pemangku kepentingan, pola pelaporan, serta mekanisme pengawasan internal. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi non-partisipatif, dan telaah dokumen. Analisis data dilakukan melalui tahapan reduksi, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa madrasah menerapkan transparansi dokumentatif melalui penyediaan RKAM dan bukti pertanggungjawaban, serta transparansi partisipatif melalui musyawarah yang melibatkan guru, komite, dan yayasan. Pelaporan dilakukan secara praktis melalui komunikasi langsung yang dinilai efektif dalam konteks madrasah kecil. Kendala utama muncul dari keterbatasan petunjuk teknis yang tidak selalu sesuai dengan kebutuhan operasional sekolah, sehingga menuntut penyesuaian administratif dalam pelaksanaannya. Meski demikian, pengawasan internal berjalan baik melalui pemeriksaan SPJ, penggunaan sistem digital, serta prosedur pencairan yang berlapis. Secara keseluruhan, pengelolaan keuangan di MI Al Izudiniyah telah mencerminkan prinsip tata kelola yang baik, dengan tingkat transparansi dan akuntabilitas yang memadai sesuai karakteristik lembaga pendidikan berbasis masyarakat
Efisiensi Anggaran Berdasarkan Model Value For Money di Lembaga Pendidikan MA YPIA Cikeris Moh Sugandi; Eka Mutia Sari Nur Hidayat; Muhammad Muthi Hamidi
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 4 No. 4 (2026): Juli: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v4i4.2045

Abstract

This study examines budget efficiency in the monitoring and evaluation (M&E) process of educational institutions using the Value for Money (VfM) model. Effective budget management is essential for improving education quality, yet many schools still face challenges in monitoring, evaluation, and understanding the principles of economy, efficiency, and effectiveness. This study aims to analyze the implementation of the Value for Money model in school budget management and to examine the role of monitoring and evaluation in promoting efficient budget utilization. A qualitative phenomenological approach was employed through in-depth interviews with individuals involved in school budget management. The findings reveal that schools have applied the principles of Value for Money in practice, although most stakeholders are not formally familiar with the concept. The economic principle is reflected in budget allocation based on priority needs, while efficiency is demonstrated through the optimal use of available resources to support educational activities. Effectiveness is evident in budget utilization that contributes to improving learning quality. The study also found that monitoring and evaluation play an important role in ensuring budget accountability, although their implementation remains focused on administrative compliance rather than outcomes. Overall, adopting the Value for Money model can strengthen education budget management by promoting greater efficiency, effectiveness, transparency, and accountability
Co-Authors Eka Mutia Sari Nur Hidayat Gina Awaliyah M Jarkasih Muhammad Muthi Hamidi