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All Journal JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Manajemen Pendidikan
MS, Harsono
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Education

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DAMPAK KEBIJAKAN BIAYA PENDIDIKAN TERHADAP AKSES DAN PARTISIPASI SISWA MADRASAH IBTIDAIYAH MUHAMMADIYAH SIDOKERTO, PLUPUH, SRAGEN Isnaini, Isnaini; MS, Harsono
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 11 No. 1 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v11i1.1588

Abstract

This research examines how education-cost policies shape access and participation in a community-based Islamic primary school, focusing on Madrasah Ibtidaiyah (MI) Muhammadiyah Sidokerto, Plupuh, Sragen, which serves 352 students with 20 teachers. The research aims to explain why “school costs” remain a meaningful determinant even when the government expands operational support and establishes education financing standards. A descriptive case-study design is employed by combining policy review and school-level financing mapping to identify cost components borne by schools and households. The findings highlight three patterns. Operational support reduces barriers related to routine school fees, yet indirect costs—such as uniforms, transportation, learning materials, and informal contributions—remain decisive for families. Participation is more than enrolment: continuity of attendance, learning engagement, and involvement in extracurricular activities are sensitive to household cash flow and the timing of support received. School governance also plays a decisive role in translating policy into real relief through transparent budgeting, fair targeting of subsidies, and flexible payment arrangements.
INOVASI PERENCANAAN BIAYA PENDIDIKAN BERBASIS KINERJA Halimah, Siti; MS, Harsono
Jurnal Manajemen Pendidikan Vol. 11 No. 1 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i1.1593

Abstract

This study develops an innovative performance-based education cost planning model that links spending efficiency, traceable unit costs, and the achievement of educational performance indicators. A library research design was applied through a systematic literature review and qualitative content analysis of studies on performance-based budgeting, performance information quality, standard costs, education fund accountability, and costing methods such as activity-based costing. The synthesis indicates recurring constraints in public-sector budgeting, including education: weak traceability between expenditures and outputs/outcomes, a growing number of performance indicators with low renewal rates, and predominantly input-based standard costs that may not reflect output-based needs. At the institutional level, budgeting difficulties intensify when one activity contributes to multiple indicators, complicating cost attribution to performance targets and potentially weakening efficiency assessment. This study proposes an innovation comprising a Cost–Performance Matrix and a Unit-Cost Performance Dashboard, integrating activity–output–outcome mapping, activity-based unit cost calculation, and standard-cost benchmarking to enhance budget decision quality.
Co-Authors Isnaini, Isnaini Siti Halimah