<![CDATA[Effective financial management is a decisive factor in the sustainability and quality improvement of Islamic educational institutions. This study aims to analyze budgeting practices at Madrasah Aliyah “Al-Islam” Ponorogo, encompassing planning, implementation, monitoring, and accountability. The study employs a qualitative approach with a case study design. Data were collected through participatory observation, semi-structured in-depth interviews, and document analysis, then analyzed using the interactive model of Miles et al. (2014). The findings reveal that MA “Al-Islam” Ponorogo has implemented an RKAM-based budgeting system involving various stakeholders; however, challenges remain, including limited human resource capacity in financial management, high dependency on BOS (School Operational Assistance) funds, and suboptimal monitoring mechanisms. A distinctive finding of this study is that the value of amanah (trust) is internalized not merely as a moral slogan but as an operational safeguard: budget deliberations are opened with religious rituals and treated by informants as a form of worship, a practice perceived to strengthen honesty and reduce the temptation toward mark-up in procurement. This research contributes to the development of an integrative Islamic-values-based budgeting model for Islamic educational institutions in Indonesia.]]>
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