<![CDATA[This study examines how the integration of the Foundation Plan Model into educational financial management can enhance the effectiveness, transparency, and accountability of fund allocation. Employing a qualitative approach, data were collected through in-depth interviews with school principals, educators, and education managers, complemented by observations of financial management practices across educational institutions. The findings indicate that the implementation of the Foundation Plan Model strengthens financial management by improving systematic planning, prioritizing institutional needs, and ensuring more efficient and targeted fund allocation. The study further reveals that adapting the model to the institutional and local context contributes positively to the improvement of educational facilities and stakeholder satisfaction. Nevertheless, several challenges remain, particularly in adapting the model to diverse institutional conditions and integrating new financial management elements without disrupting existing practices. These findings suggest that the effectiveness of the Foundation Plan Model depends not only on its implementation but also on contextual adaptation, stakeholder involvement, and consistent financial governance. The study concludes that a contextually adapted Foundation Plan Model can strengthen educational financial strategies, promote greater transparency and accountability, and support more equitable, efficient, and sustainable financial management in educational institutions.]]>
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