International Journal of Learning Reformation in Elementary Education
Vol. 5 No. 01 (2026): Article in Press - International Journal of Learning Reformation in Elementary

Educational Financing Management Strategy in Improving the Quality of School Services

Suwarni (Unknown)
Siska, Jumiati (Unknown)
Perdima, Feby Elra (Unknown)
Gomez, Aurelio Jr., S. (Unknown)



Article Info

Publish Date
16 Mar 2026

Abstract

This study examines educational financing management strategies and their impact on the quality of school services at MTs Negeri 2 Bengkulu Tengah, an Islamic junior secondary school in Indonesia. Employing a qualitative case study design, data were collected through semi-structured interviews with the principal, treasurer, teachers, and school committee members, supported by non-participant observations and analysis of financial and planning documents, including the School Activity and Budget Plan (Rencana Kegiatan dan Anggaran Sekolah or RKAS) and School Operational Assistance (Bantuan Operasional Sekolah or BOS) realization reports. Data triangulation was applied to enhance credibility and analytical rigor. The findings reveal that the madrasah implements a strategic financing model characterized by participatory budget planning, priority-based allocation, transparent financial reporting, and multi-layered monitoring involving internal and external oversight. Empirical evidence demonstrates measurable impacts in three domains: (1) improvement of facilities and Information and Communication Technology (ICT) supported learning environments, (2) enhancement of teacher professional and digital competencies through targeted training allocation, and (3) strengthening of student services reflected in increased extracurricular participation and reduced absenteeism rates. Financial transparency and stakeholder engagement further contribute to strengthened public trust and institutional accountability. This study contributes to educational management scholarship by presenting an evidence-based financing governance model integrating strategic planning, participatory decision-making, and continuous evaluation. The findings highlight that the effectiveness of educational financing depends not merely on the availability of funds but on strategic, transparent, and accountable management practices that align financial decisions with service quality improvement objectives.

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Journal Info

Abbrev

IJLREE

Publisher

Subject

Religion Humanities Education Languange, Linguistic, Communication & Media Social Sciences

Description

International Journal of Learning Reformation in Elementary Education discusses and shares education theory, research, and their implications for teaching and learning reformation to deal with global issues. It prefers to publish original studies that cover facts and phenomena about school and ...