<![CDATA[This study examines how the P4 budgeting model, integrated with Budgeting, Accounting, and Auditing (BAA) practices, contributes to educational quality improvement at the Almuslim Peusangan Foundation. Unlike previous studies that primarily view educational budgeting as an administrative function, this research emphasizes its role as a strategic governance mechanism for institutional sustainability. Using a qualitative case study approach, data were collected through interviews with foundation leaders, financial managers, and administrative staff, supported by institutional documents. SWOT analysis was employed to identify internal strengths and weaknesses as well as external opportunities and threats affecting financial governance. Data were analyzed using NVivo through thematic coding procedures. The findings reveal that institutional reputation, affordable tuition, and government support strengthen public trust and educational accessibility. However, limited infrastructure, uneven teacher qualifications, and unstable funding remain major constraints. The study further shows that the integration of P4 and BAA principles enhances institutional resilience through partnership development, funding diversification, and investment in human resources and educational facilities. Theoretically, this study positions SWOT-based budgeting analysis as a strategic governance instrument, while practically offering a framework for sustainable and accountable financial management in private educational institutions.]]>
