MODEL CHARACTER-BASED FINANCIAL MANAGEMENT UNTUK SEKOLAH DI ERA KURIKULUM MERDEKA - Abdul Mukti; Herawati Herawati; Muhammad Aqil (JOURNAL OF EDUCATION SCIENCE, 2025)
Implementasi Kurikulum Merdeka menuntut sekolah untuk menerapkan tata kelola keuangan yang transparan, partisipatif, dan berorientasi karakter. Namun demikian, berbagai penelitian menunjukkan bahwa praktik manajemen keuangan di sekolah masih menghadapi tantangan integritas, akuntabilitas, literasi finansial, serta lemahnya budaya tata kelola. Artikel ini bertujuan merumuskan Model Manajemen Keuangan Berbasis Karakter (Character-Based Financial Management/CBFM) melalui kajian literatur nasional dan internasional. Menggunakan pendekatan kajian literatur sistematis, artikel ini mengidentifikasi prinsip, struktur, dan relevansi model tersebut dengan implementasi Kurikulum Merdeka. Hasil analisis menunjukkan bahwa (1) nilai karakter integritas, tanggung jawab, amanah, kejujuran, dan transparansi merupakan fondasi utama tata kelola keuangan sekolah; (2) Kurikulum Merdeka memperkuat otonomi sekolah, pelibatan pemangku kepentingan, dan budaya reflektif yang mendukung tata kelola yang akuntabel; dan (3) penerapan model CBFM meningkatkan kepercayaan publik, efektivitas penggunaan anggaran, dan mutu pembelajaran. Artikel ini menawarkan model CBFM sebagai pendekatan terpadu yang memadukan nilai karakter Profil Pelajar Pancasila dan budaya sekolah untuk memperkuat tata kelola keuangan yang etis dan berkualitas. Kata kunci: manajemen keuangan sekolah; karakter; Kurikulum Merdeka; akuntabilitas; tata kelola pendidikan; integritas; transparansi. . A MODEL OF CHARACTER-BASED FINANCIAL MANAGEMENT FOR SCHOOLS OF THE KURIKULUM MERDEKA Abstract The implementation of the Kurikulum Merdeka requires schools to adopt financial governance that is transparent, participatory, and character-oriented. However, various studies indicate that school financial management practices continue to face challenges related to integrity, accountability, financial literacy, and weak governance culture. This article aims to formulate a Character-Based Financial Management (CBFM) Model through a review of national and international literature. Using a systematic literature review approach, this study identifies the principles, structural components, and relevance of the model to the implementation of the Kurikulum Merdeka. The results show that (1) character values such as integrity, responsibility, trustworthiness, honesty, and transparency constitute the core foundations of school financial governance; (2) the Kurikulum Merdeka strengthens school autonomy, stakeholder engagement, and reflective culture, all of which support accountable governance; and (3) the application of the CBFM model enhances public trust, budget-use effectiveness, and the quality of learning. This article proposes the CBFM model as an integrated approach that embeds the character values of the Pancasila Student Profile and school culture to reinforce ethical and high-quality financial governance. Keywords: school financial management; character; Kurikulum Merdeka; accountability; educational governance; integrity; transparency.