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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Tadbiruna: Jurnal Manajemen Pendidikan Islam SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan
Badrudin
Universitas Islam Negeri Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis break event point biaya pendidikan (penelitian di MA baitul hikmah-haurkuning, kab. tasikmalaya) Asy`arie; Dwi Ajeng Maulidya Makalao; Dienha Habibie; Badrudin; Qiqi Yuliati Zakiah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 3 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss3pp504-507

Abstract

This study aims to explore and understand the phenomenon of educational financing in Islamic boarding schools (pesantren) through Break Even Point (BEP) analysis. This research employs a qualitative approach using a case study method, which enables an in-depth understanding of financial management practices in real-life contexts. The primary focus of this study is the perspective of pesantren managers in managing educational costs and the strategies implemented to achieve the break-even point. Data were collected through in-depth interviews, observations, and documentation to enhance the validity and credibility of the findings. The data analysis was conducted using a thematic approach, including data organization, coding, and the identification of key themes. The findings reveal that pesantren managers face various challenges in managing educational costs, such as limited financial resources, fluctuating student enrollment, and increasing operational needs. To address these challenges, managers implement several strategies, including budget efficiency, diversification of income sources, and optimization of available resources. This study is expected to contribute to the development of financial management practices in pesantren and to enrich the literature on Islamic education, particularly in the area of sustainable educational financing.
AKUNTABILITAS PEMBIAYAAN PENDIDIKAN DI PESANTREN PERSIS 67 BENDA Hilman Rasyid; Heru Nugraha; Ali Roswan Pauzi; Badrudin
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 5 No 1 (2025): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v5i1.1994

Abstract

Penelitian ini bertujuan untuk menganalisis praktik akuntabilitas dalam pembiayaan pendidikan di Pesantren Persis 67 Benda, Tasikmalaya melalui sinergi antara evaluasi, pengawasan, dan pertanggungjawaban. Menggunakan pendekatan kualitatif deskriptif dengan studi kasus, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem pembiayaan pesantren bersumber dari dana internal (SPP, uang pangkal, unit usaha) dan eksternal (donatur, alumni), yang dikelola dengan prinsip musyawarah dan partisipatif. Evaluasi dilakukan secara berkala dengan pendekatan kuantitatif dan kualitatif yang mengedepankan efektivitas serta nilai keberkahan. Pengawasan diterapkan secara berlapis dengan dasar etika Islami, melibatkan unsur-unsur manajerial internal. Adapun pertanggungjawaban keuangan saat ini masih berfokus pada lingkup internal dan belum sepenuhnya dikembangkan dalam bentuk mekanisme pelaporan terbuka yang rutin, meskipun telah dijalankan dengan semangat amanah dan transparansi dalam lingkungan lembaga. Sinergi ketiga aspek ini membentuk sistem akuntabilitas keuangan yang tidak hanya bersifat administratif, tetapi juga sarat dengan nilai-nilai spiritual khas pesantren. Temuan ini menegaskan bahwa tata kelola keuangan berbasis nilai dapat memperkuat keberlanjutan pendidikan Islam yang profesional, kredibel, dan berintegritas
Manajemen Strategi Pendidikan dalam Meningkatkan Mutu dan Daya Saing Lembaga Pendidikan Nurani; Safitri Agustina; Samsul Hadi; Nirva Diana; Aan Komariah; Badrudin
SAKALIMA: Pilar Pemberdayaan Masyarakat Pendidikan Vol. 3 No. 2 (2026): Juni | In Press
Publisher : WISE Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70211/sakalima.v3i2.583

Abstract

Educational institutions are increasingly required to strengthen quality, innovation, accountability, and competitiveness in response to policy changes, technological transformation, and growing public expectations. This study aims to analyze and synthesize recent empirical findings on educational strategic management in improving the quality and competitiveness of educational institutions. An integrative literature review was employed by examining peer-reviewed empirical articles published between 2024 and 2026. The selection process began with 86 identified articles, followed by year-based screening, duplicate removal, title and abstract screening, methodological eligibility assessment, and journal indexing verification, resulting in seven final articles that met the inclusion criteria. The analysis was conducted through thematic synthesis by extracting key information related to research focus, institutional context, method, major findings, contribution to quality improvement, and contribution to institutional competitiveness. The findings reveal that educational strategic management contributes to institutional quality and competitiveness through several interconnected dimensions, namely strategic planning, quality culture, principal leadership, human resource management, school-based management, digital transformation, institutional differentiation, accreditation, and continuous evaluation. The synthesis indicates that educational quality is not merely determined by administrative compliance or academic outcomes, but by the institution’s capacity to build sustainable quality culture, professional teacher performance, adaptive governance, innovation, and public accountability. Institutional competitiveness is also shaped by the ability to create distinctive, relevant, and sustainable educational value. The implication of this study is that school leaders, education managers, foundations, supervisors, and policymakers need to design strategic management practices that are integrated, data-informed, participatory, adaptive, and oriented toward continuous quality improvement.
Co-Authors Aan Komariah Ali Roswan Pauzi Asy`arie Dienha Habibie Dwi Ajeng Maulidya Makalao Heru Nugraha Hilman Rasyid Nirva Diana Nurani Qiqi Yuliati Zakiah safitri agustina Samsul Hadi