Pembiayaan Pendidikan dan Sarana Prasarana dalam Manajemen Pendidikan Islam: Kajian Konseptual tentang Akuntabilitas dan Transparansi

Dafit Arusli (Universitas Muhammadiyah Tangerang, Indonesia)

Al-Amin: Jurnal Ilmu Pendidikan dan Sosial Humaniora
Vol. 4 No. 1 (2026): Al-Amin: Jurnal Ilmu Pendidikan dan Sosial Humaniora

Educational resource governance requires the integration of financing and infrastructure management to support accountable, transparent, and sustainable educational services. However, existing discussions tend to examine educational financing and infrastructure management separately, while their conceptual relationship within Islamic educational institutions remains insufficiently synthesized. This study aims to synthesize the literature on the relationship between educational financing, infrastructure management, accountability, and transparency and to formulate a conceptual framework relevant to Islamic educational institutions. The study employed a qualitative library research approach by examining national educational regulations, management theories, relevant academic books, and empirical studies published in scholarly journals. Literature was identified through keyword-based document searches and analyzed descriptively and analytically through data reduction, thematic organization, theoretical comparison, and substantive synthesis. The synthesis indicates that effective educational resource governance is associated with needs-based planning, priority-oriented budgeting, accountable financial reporting, proportional access to financial information, and systematic infrastructure management encompassing procurement, inventory, maintenance, and disposal. The literature further indicates that integrating financing decisions with infrastructure planning can strengthen the coherence of resource allocation and institutional accountability, although these relationships should be understood as conceptual implications rather than empirically proven causal effects. This study contributes a conceptual framework that connects financing and infrastructure governance through accountability and transparency while incorporating Islamic ethical values, particularly amanah and maslahah. Practically, the framework can guide Islamic educational institutions in developing more systematic, transparent, and ethically grounded resource governance. Future studies should empirically test the proposed framework across different types of Islamic educational institutions