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Siti Halimah
Universitas Muhammadiyah Surakarta, Indonesia
Education

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INOVASI PERENCANAAN BIAYA PENDIDIKAN BERBASIS KINERJA Siti Halimah; Harsono MS
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.
IMPLEMENTASI TEKNOLOGI PEMBELAJARAN DI MADRASAH IBTIDAIYAH MUHAMMADIYAH KARANGWARU PLUPUH Isnaini Isnaini; Siti Halimah; Budi Murtiyasa; Masduki Masduki
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.v11i1.1619

Abstract

This study aims to describe the implementation of learning technology at Madrasah Ibtidaiyah Muhammadiyah Karangwaru Plupuh Sragen, identify enabling and constraining factors, and interpret its impact on student engagement. A qualitative case study with a descriptive approach was employed. Data were collected through in-depth interviews with three key informants—Umi Khasanah (principal), Zuli Nurdayati (class teacher), and Sitisamlatun (class teacher)—supported by classroom observations and document review (lesson plans, digital media artifacts, and assessment evidence). Data analysis followed thematic coding, data reduction and display, and conclusion drawing with source and technique triangulation to enhance trustworthiness. The main findings indicate that technology was integrated in three domains: planning (using digital resources to design learning materials), implementation (audiovisual media, interactive quizzes, and learning communication through messaging applications), and assessment (simple platform-based formative tests and digital portfolio documentation). Most practices remain at substitution–augmentation levels, yet initial movement toward modification is evident when teachers redesign learning flows into collaborative and project-based micro-tasks. Enablers include the principal’s instructional leadership, peer-sharing culture, and parent partnership; major barriers involve limited devices, unstable internet connectivity, and varied teacher digital literacy.
Co-Authors Budi Murtiyasa Harsono MS Isnaini Isnaini Masduki Masduki