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EDITORIAL BOARD Journal MANAJERIAL (Jurnal Inovasi Manajemen dan Supervisi Pendidikan) Editor in Chief Dr. Muhamad Suhardi, M.Pd (universitas Pendidikan Mandalika) Journal Editor Dr. Haromain, M.Pd (Universitas Pendidikan Mandalika) Dr. Ismail , M.Pd (Universitas Syiah Kuala) Section Editor Dr. Adisel, M.Pd (UIN Bengkulu) Reviewer/Mitra Bestari Dr. Zainal Abidin, M.Pd (Universitas Hamzanwadi) Dr. Hegar Harini, M.Pd (STKIP Kusuma Negara) Dr. Ahmad Gaudi, M.Pd (STKIP Lubuk Linggau) Lalu Hamdian Afandi, M.Pd ( Universitas Mataram) Nada Nazopah, M.Pd (STIT Al Aziziyah) Copy Editor Lalu Hamdian Afandi, M.Pd Online Journal System: https://www.jurnalp4i.com/index.php/manajerial/index Journal Coresponding e-mail: jurnal.P4I@gmail.com Phone: 085239967417/ 085236615827 Address: Lingkungan Handayani, Kel. Leneng, kec. Praya, Kab. Lombok Tengah, Nusa Tenggara Barat
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MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan
Published by Pusat Pengembangan Pendidikan dan Penelitian Indonesia
ISSN : 27975592     EISSN : 27975606     DOI : https://doi.org/10.51878/manajerial.v1i2.572
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other
MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan contains writings/articles on the results of thoughts and research results written by teachers, lecturers, experts, scientists, practitioners, and reviewers in all disciplines related to Education Management and Supervision
Arjuna Subject : Umum - Umum
Articles 3 Documents
 1 
Search results for , issue "vol. 6 no. 4 (2026)" : 3 Documents clear
MENJAGA AKUNTABILITAS DANA PENDIDIKAN DI ERA ARKAS: PERAN VITAL AUDIT INTERNAL DAN EKSTERNAL Rinny Syahputri; Sonny M Ikhsan Mangkuwinata; Saiful Bahri; Yuslaili Yuslaili; Uchtiana Uchtiana; Zahraini Zahraini; Feri Irawan
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v6i4.15912

Abstract

The digitalization of school financial governance through the School Activity and Budget Plan Application (ARKAS) is designed to enhance the transparency and accountability of School Operational Assistance (BOSP) funds. Nevertheless, oversight reports from the Supreme Audit Board (BPK) and the Corruption Eradication Commission (KPK) during 2024–2026 continue to identify recurring budgetary deviations at the educational unit level. This study aims to examine the complementary roles of internal and external audits within the ARKAS ecosystem and to formulate a conceptual framework addressing the identified oversight gaps. Employing a qualitative approach with library research and document analysis designs, this study examined BPK audit reports, KPK integrity surveys, and peer-reviewed articles from 2016–2026 using content analysis. The documentary findings indicate that school expenditure irregularities were predominantly identified through post-factum external audits without prior detection by school internal oversight mechanisms. This condition reflects that ARKAS currently operates effectively as an administrative recording system, but has not yet been fully utilized as an automated preventive control system. As a conceptual novelty, this study proposes a digital risk-based collaborative audit framework that integrates multi-tier internal verification during data entry with independent digital audit trail tracing by external auditors. This framework provides a theoretical baseline for policymakers to strengthen technological oversight synergies in educational finance. ABSTRAK Digitalisasi pengelolaan keuangan sekolah melalui Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) dirancang untuk memperkuat transparansi dan akuntabilitas Dana Bantuan Operasional Satuan Pendidikan (BOSP). Kendati demikian, laporan Badan Pemeriksa Keuangan (BPK) dan Komisi Pemberantasan Korupsi (KPK) periode 2024–2026 masih mengidentifikasi berulangnya residu penyimpangan anggaran di tingkat satuan pendidikan. Penelitian ini bertujuan untuk menganalisis peran komplementer audit internal dan eksternal dalam ekosistem ARKAS, serta merumuskan proposisi kerangka konseptual guna menjembatani celah pengawasan yang teridentifikasi. Metode penelitian menggunakan pendekatan kualitatif dengan desain studi kepustakaan (library research) dan analisis dokumen (document analysis) terhadap laporan audit BPK, survei integritas KPK, serta artikel ilmiah terindeks periode 2016–2026 melalui analisis isi (content analysis). Hasil telaah dokumen menunjukkan kecenderungan bahwa kasus penyimpangan belanja sekolah mayoritas baru terdeteksi melalui audit eksternal pascatransaksi (post-factum) tanpa didahului deteksi dini oleh mekanisme pengawasan internal sekolah. Kondisi tersebut mengindikasikan bahwa ARKAS saat ini beroperasi optimal sebagai sistem pencatatan administratif (recording system), namun belum terintegrasi secara utuh sebagai sistem pengendalian preventif (control system). Sebagai kebaruan konseptual, penelitian ini merumuskan kerangka audit kolaboratif berbasis risiko digital (digital risk-based collaborative audit framework) yang memadukan verifikasi internal berlapis pada saat input data dengan penelusuran jejak digital independen oleh auditor eksternal. Kerangka teoretis ini diharapkan menjadi landasan konseptual bagi pengambil kebijakan dalam memperkuat sinergi tata kelola pengawasan keuangan pendidikan berbasis teknologi informasi.    
KOMPARASI PELAPORAN DANA BOS DIGITAL DI SEKOLAH NEGERI DAN SWASTA: LITERATURE REVIEW Latifur Rahmi; Leny Nurdiyaningsih; Nyi Nyoman Sekar Sudesmi; Juliana Juliana; Sonny M.Ikhsan Mangkuwinata; Saiful Bahri
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v6i4.15913

Abstract

Educational financing represents an essential component in supporting the sustainability and quality of education delivery, particularly through the effective, transparent, and accountable management of School Operational Assistance (BOS) funds. Information technology advancements have accelerated the transformation of BOS fund management and reporting through digital mechanisms, such as the School Activity and Budget Plan Application (ARKAS) and BOS Online. Nonetheless, identical digital platforms operate within distinct public and private institutional contexts characterized by differing managerial structures, supervisory frameworks, and funding sources. This study aims to analyze and compare digital-based BOS fund reporting in public and private schools synthesized from previous empirical findings. Employing a literature review approach with a descriptive-comparative design, this study examined 20 relevant peer-reviewed articles. Literature was selected through systematic database searches adhering to explicit inclusion and exclusion criteria, followed by descriptive, thematic, and comparative analyses. The findings reveal that public schools exhibit more formal, rigid, and standardized digital reporting mechanisms due to direct hierarchical oversight from local education authorities. Conversely, private schools demonstrate greater operational flexibility but face dual accountability obligations to both the government and private foundation boards. Although digital platforms significantly enhance administrative efficiency, implementation success across both sectors remains heavily contingent upon human resource competencies, digital literacy, infrastructural readiness, and internal supervisory controls. ABSTRAK Pembiayaan pendidikan merupakan komponen penting dalam mendukung keberlangsungan dan mutu penyelenggaraan pendidikan, termasuk melalui pengelolaan dana Bantuan Operasional Sekolah (BOS) yang efektif, transparan, dan akuntabel. Perkembangan teknologi informasi telah mendorong transformasi pengelolaan dan pelaporan dana BOS melalui sistem digital, seperti Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) dan BOS Online. Namun, penggunaan sistem digital yang relatif sama diterapkan dalam konteks kelembagaan sekolah negeri dan swasta yang memiliki karakteristik pengelolaan, pengawasan, dan sumber pembiayaan yang berbeda. Penelitian ini bertujuan untuk menganalisis dan mengomparasikan pelaporan dana BOS berbasis digital pada sekolah negeri dan swasta berdasarkan hasil penelitian terdahulu. Penelitian menggunakan pendekatan analisis literatur dengan desain deskriptif-komparatif terhadap 20 artikel ilmiah yang relevan. Literatur diseleksi secara sistematis melalui basis data bereputasi dengan kriteria inklusi dan eksklusi, kemudian dianalisis secara deskriptif, tematik, dan komparatif. Hasil kajian menunjukkan bahwa sekolah negeri memiliki mekanisme pelaporan digital yang lebih formal, kaku, dan terstandar karena keterikatan hierarkis terhadap pengawasan dinas pendidikan. Sebaliknya, sekolah swasta menunjukkan fleksibilitas operasional yang lebih adaptif tetapi menghadapi tantangan akuntabilitas ganda kepada pemerintah dan badan penyelenggara yayasan. Meskipun sistem digital meningkatkan efisiensi administrasi, keberhasilan implementasi pada kedua jenis sekolah sangat ditentukan oleh kompetensi sumber daya manusia, literasi digital, kesiapan infrastruktur, dan efektivitas pengendalian internal.    
PENGUATAN MANAJEMEN KURIKULUM MELALUI RESTRUKTURISASI BERBASIS ANALISIS KEBUTUHAN UNTUK MENINGKATKAN MUTU PEMBELAJARAN Risa Sofiati; Miswari Miswari; Darmu’in Darmu’in
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v6i4.15998

Abstract

ABSTRACT Curriculum management at the school level needs to be continuously adjusted to respond to students’ needs, teacher readiness, and the dynamics of educational development. This study aims to analyze the process of needs-based curriculum management restructuring and the changes identified in curriculum management and learning practices at SD Hj. Isriati Baiturrahman 2 Semarang. The study employed a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation involving the principal, vice principal for curriculum affairs, Curriculum Development Team, teachers, and educational staff. Data analysis was conducted through data condensation, data presentation, and conclusion drawing and verification. The findings indicate that curriculum restructuring was implemented through several stages, namely needs identification, curriculum design, implementation, monitoring, evaluation, and follow-up improvement. Needs analysis served as the basis for adjusting learning objectives, teaching materials, learning strategies, and assessment to the school’s conditions. The identified changes included strengthened curriculum management coordination, improved teacher readiness, greater learning relevance, and increased student engagement. The process was supported by collaboration among school members, school leadership, and teacher competency development, while the main challenges involved adaptation and adjustment of learning materials. These findings indicate that needs analysis can serve as a foundation for developing adaptive and contextual curriculum management. ABSTRAK Pengelolaan kurikulum di tingkat sekolah perlu terus disesuaikan agar mampu merespons kebutuhan peserta didik, kesiapan guru, serta dinamika perkembangan pendidikan. Penelitian ini bertujuan menganalisis proses restrukturisasi manajemen kurikulum berbasis analisis kebutuhan dan perubahan yang teridentifikasi dalam pengelolaan pembelajaran di SD Hj. Isriati Baiturrahman 2 Semarang. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi yang melibatkan kepala sekolah, wakil kepala sekolah bidang kurikulum, Tim Pengembang Kurikulum, guru, dan tenaga kependidikan. Analisis data dilakukan melalui kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa restrukturisasi berlangsung melalui tahapan identifikasi kebutuhan, perancangan kurikulum, implementasi, monitoring, evaluasi, dan tindak lanjut perbaikan. Analisis kebutuhan menjadi pijakan dalam menyesuaikan tujuan pembelajaran, perangkat ajar, strategi pembelajaran, dan asesmen dengan kondisi sekolah. Perubahan yang teridentifikasi meliputi penguatan koordinasi pengelolaan kurikulum, kesiapan guru, relevansi pembelajaran, dan keterlibatan peserta didik. Proses tersebut didukung kolaborasi warga sekolah, kepemimpinan kepala sekolah, dan pengembangan kompetensi guru, sementara hambatan terutama berkaitan dengan adaptasi serta penyesuaian perangkat pembelajaran. Temuan ini menegaskan bahwa analisis kebutuhan dapat menjadi landasan pengelolaan kurikulum yang adaptif dan kontekstual.

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