Educational Financing Management Strategy in Improving the Quality of School Services

Suwarni; Jumiati Siska; Feby Elra Perdima; Aurelio Jr., S. Gomez

doi:10.56741/IISTR.ijlree.001507

Authors

Suwarni
suwarni.dehasen01@gmail.com
Universitas Dehasen Bengkulu https://orcid.org/0000-0003-2496-0594
Jumiati Siska Universitas Dehasen Bengkulu https://orcid.org/0009-0005-1607-1107
Feby Elra Perdima Universitas Dehasen Bengkulu https://orcid.org/0000-0001-7960-5077
Aurelio Jr., S. Gomez Brokenshire College of Davao https://orcid.org/0009-0000-2569-8124

DOI:

https://doi.org/10.56741/IISTR.ijlree.001507

Keywords:

Accountability, Community Participation, Financing Management, Quality of School Services, Transparency

Abstract

This study examines educational financing management strategies and their impact on the quality of school services at MTs Negeri 2 Bengkulu Tengah, an Islamic junior secondary school in Indonesia. Employing a qualitative case study design, data were collected through semi-structured interviews with the principal, treasurer, teachers, and school committee members, supported by non-participant observations and analysis of financial and planning documents, including the School Activity and Budget Plan (Rencana Kegiatan dan Anggaran Sekolah or RKAS) and School Operational Assistance (Bantuan Operasional Sekolah or BOS) realization reports. Data triangulation was applied to enhance credibility and analytical rigor. The findings reveal that the madrasah implements a strategic financing model characterized by participatory budget planning, priority-based allocation, transparent financial reporting, and multi-layered monitoring involving internal and external oversight. Empirical evidence demonstrates measurable impacts in three domains: (1) improvement of facilities and Information and Communication Technology (ICT) supported learning environments, (2) enhancement of teacher professional and digital competencies through targeted training allocation, and (3) strengthening of student services reflected in increased extracurricular participation and reduced absenteeism rates. Financial transparency and stakeholder engagement further contribute to strengthened public trust and institutional accountability. This study contributes to educational management scholarship by presenting an evidence-based financing governance model integrating strategic planning, participatory decision-making, and continuous evaluation. The findings highlight that the effectiveness of educational financing depends not merely on the availability of funds but on strategic, transparent, and accountable management practices that align financial decisions with service quality improvement objectives.

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Author Biographies

Suwarni, Universitas Dehasen Bengkulu

is a lecturer in the Undergraduate Program of Physical Education, Faculty of Teacher Training and Education, at Dehasen University, Bengkulu, Indonesia. She currently teaches in the Physical Education Study Program and is actively involved in academic and research activities. Her research interests include educational finance and educational evaluation, particularly in relation to improving institutional effectiveness and learning quality. Through her teaching and scholarly work, she contributes to the advancement of education and physical education studies. (email: suwarni.h13@gmail.com).

Jumiati Siska, Universitas Dehasen Bengkulu

is a lecturer at Dehasen University, Bengkulu, Indonesia, with academic involvement in graduate education, particularly in educational management and educational technology. She currently serves in the Master of Educational Management Study Program. Her research interests include learning media, educational technology, computer-based evaluation, microteaching, computer education seminars, and learning development. She has been actively engaged in teaching, research, and academic development to support innovation and quality improvement in higher education. (email: jesiskaalghazali@unived.ac.id).

Feby Elra Perdima, Universitas Dehasen Bengkulu

is a lecturer in the Undergraduate Program of Physical Education, Faculty of Teacher Training and Education, at Dehasen University, Bengkulu, Indonesia. He currently teaches in the Physical Education Study Program and participates in academic activities related to teaching, research, and student development. His research interests focus on educational administration and sports education management, particularly in supporting effective educational governance and the development of physical education programs in higher education. (email: feby.elra@unived.ac.id).

Aurelio Jr., S. Gomez, Brokenshire College of Davao

is a lecturer in the Department of Business and Management Education at Brokenshire College Inc., Davao, Philippines. His academic interests span arts and sciences, business management, and education. His recent publications focus on numeracy development, English language teaching, parental awareness of the K to 12 curriculum, and parental involvement in elementary education. Through his scholarly work, he contributes to research on teaching practices, curriculum implementation, and student learning improvement. (email: arthuralastra@gmail.com).

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