<![CDATA[This study was conducted to examine the impact of service on the financial performance of schools, moderated by transparency practices at SMK Muhammadiyah 1 Pemalang. The background of this research stems from the urgency of service quality and school governance systems in efforts to strengthen the effectiveness of financial management in the education sector. A qualitative method with a case study design was used as the approach in this study. Data collection was carried out through in-depth interviews, observations, and documentation involving the principal, treasurer, administrative staff, teachers, and the school committee. Data analysis was performed through data presentation and drawing conclusions. The results of this study show that service has a significant influence on the financial performance of the school. Administrative services, academic services, and good organizational communication can enhance the effectiveness of financial management while strengthening stakeholder trust in the school. This study also found that school transparency can moderate the effect of service on financial performance through information openness and accountability in managing educational funds. Organizational legitimacy can be strengthened by school transparency, while stakeholder participation in overseeing school financial management also increases. Theoretically, this study reinforces Good Governance Theory and Stewardship Theory in the context of educational management, while practically it provides important implications for school administrators to improve service quality and transparency in order to create effective, accountable, and sustainable educational governance.]]>
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