<![CDATA[This research aims to conceptually and critically examine budgeting strategies in Islamic education that are responsive to social challenges and technological developments. Starting from the reality that the majority of Islamic educational institutions still apply conventional and procedural budgeting approaches, this study offers a new framework that integrates sharia values with the principles of social justice and digital transformation in educational financial management. The method used is a systematic literature review based on the PRISMA model, by selecting and analyzing 25 key literatures relevant to the topics of the budgeting, Islamic education, digitalization, and social equity. The review categorized budgeting strategies into two main dimensions: the social dimension (which includes needs-based, gender, participation and equity approaches) and the technological dimension (which include digital budgeting, online monitoring, blockchain and information system integration). The findings also identified hybrid strategies that combine both of these approaches such as Digital Participatory Budgeting and Equity-Based Digital Dashboard. The conclusion of this study emphasizes the importance of developing an Islamic education budgeting strategy that is not only administratively efficient, but also socially inclusive and adaptive to technological change for the realization of fair, transparent and sustainable education governance.]]>
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