JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Vol. 11 No. 1 (2026): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)

The Impact of School Financial Management on Educational Quality: A Qualitative Study at SDN 13 Banyuasin III

Syaphani (SD Negeri 13 BANYUASIN III)
Nur Ahyani (Universitas PGRI Palembang)
Alhadi Yan Putra (Universitas PGRI Palembang)



Article Info

Publish Date
28 Jun 2026

Abstract

This study aimed to examine the impact of school financial management on educational quality at SDN 13 Banyuasin III. A descriptive qualitative approach was employed involving seven purposively selected informants consisting of one principal, one treasurer, two teachers, one school committee member, and two students. Data were collected through observations, semi-structured interviews, and document analysis. Data were analyzed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing. Data credibility was ensured through source and technique triangulation. The findings indicate that effective school financial management, particularly through BOS fund planning, implementation, monitoring, and stakeholder participation, contributed to improving learning facilities, teacher professionalism, learning quality, and public trust. Nevertheless, challenges such as limited BOS funds, delayed fund disbursement, and administrative constraints remained significant obstacles. The study concludes that transparent and accountable financial management is a strategic factor in improving educational quality.

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Journal Info

Abbrev

JMKSP

Publisher

Subject

Education Social Sciences

Description

JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) is managed and published by Graduate Program Universitas PGRI Palembang. JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) is published 2 times per year (June and December) with E-ISSN 2614-8021 and P-ISSN ...