Islam and Social Science Review
Vol. 1 No. 1 (2025): Islam, Society, Transformation

Enhancing Financial Resilience in Islamic Boarding Schools: An Operational Strategy Approach to Budget Deficit Reduction

Selvi Melianti (IAIN Pontianak, Indonesia)
Amalia Irfani (IAIN Pontianak, Indonesia)
Fitri Susanti Ilyas (IAIN Pontianak, Indonesia)



Article Info

Publish Date
04 May 2026

Abstract

This study aims to analyze how operational strategies are implemented to enhance financial resilience through budget deficit reduction in Islamic boarding schools. A qualitative approach with a case study design was employed, with data collected through observation, in-depth interviews, and documentation. Data were analyzed using data reduction, data display, and conclusion drawing techniques, while validity was ensured through source triangulation. The findings indicate that effective operational strategies include optimizing revenue sources, strengthening collaboration with village governments and external partners, improving expenditure efficiency, and conducting regular financial evaluations. These strategies have proven effective in maintaining operational stability despite challenges such as limited external support and fluctuations in student enrollment. However, this study is limited by its single-case design, which restricts the generalizability of the findings. The implications of this research highlight the importance of integrating planning, implementation, and control within operational management to support the sustainability of Islamic educational institutions. Practically, the findings offer valuable insights for administrators of Islamic boarding schools and similar institutions in designing adaptive and sustainable financial management strategies. The originality of this study lies in extending the operations management perspective within the context of Islamic education, particularly in strengthening financial resilience through a structured strategic approach.

Copyrights © 2025






Journal Info

Abbrev

issr

Publisher

Subject

Description

Islam and Social Science Review aims to advance high-quality interdisciplinary scholarship that bridges Islamic studies and the social sciences. The journal seeks to promote critical and evidence-based research that explores the interaction between Islamic values, thought, and institutions and ...