<![CDATA[This study analyzes the education financing model at SD Al Andalus Islamic School Pekanbaru by emphasizing funding sources, utilization patterns, governance differentiation, and socio-religious values underpinning school financial management. This research used a descriptive qualitative approach. Data were collected through interviews, observation, and documentation related to school financing practices. The findings show that the school applies a multi-source financing model derived from tuition fees, annual fees, School Operational Assistance funds, the Sedekah Seribu Sehari program, incidental donations, and religious endowments. The main finding indicates differentiated governance: tuition and annual fees are managed by the foundation as institutional financing; School Operational Assistance funds are managed by the school operational assistance treasurer as regulatory financing; and Sedekah Seribu Sehari funds are managed through a religious affairs account as socio-philanthropic financing. This separation of managers, accounts, and reporting mechanisms reflects budget-function separation and source-based accountability. The study concludes that the model supports institutional sustainability, educational access, social solidarity, and religious-value internalization]]>
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