Perencanaan Anggaran dan Manajemen Madrasah dalam Meningkatkan Efektivitas Tata Kelola Pendidikan Pesantren: Studi Kasus Pondok Pesantren Miftahul Ishlah Tembelok Kota Mataram
DOI:
https://doi.org/10.70115/semesta.v4i2.132Keywords:
budget planning, madrasah management, Islamic boarding school, financial accountability, good governanceAbstract
This study examines the role of budget planning and madrasah management in improving educational governance at Pondok Pesantren Miftahul Ishlah Tembelok, Mataram, West Nusa Tenggara. It applies a qualitative case study design through institutional document review, literature analysis, and comparative analysis of related studies. The analytical framework integrates School-Based Management, educational budget planning, and Islamic financial accountability based on amanah, siddiq, and syura. Findings show that effective educational governance depends on an integrated budget cycle covering planning, implementation, supervision, and evaluation conducted in a participatory, transparent, and accountable manner. The combination of kiai leadership and modern governance strengthens madrasah managerial capacity. The pesantren cooperative functions as an alternative funding source that supports fiscal independence. It recommends strengthening financial personnel, digitalizing reporting systems, and integrating spiritual values with good governance principles.
References
Bandura. (2012). School-based management developments and partnership: Evidence from Indonesia. International Journal of Educational Development, 32(2), 316–328.
Bandura. (2018). Stakeholders' responses to school-based management in Indonesia. International Journal of Educational Management, 32(6), 1082–1098.
Bandur, A., & Gamage, D. T. (2009). How did SBM policies and programs improve teaching learning environments and student achievements in Indonesia. Education and Society, 27(2), 51–76.
Barrera-Osorio, F., Fasih, T., Patrinos, H. A., & Santibáñez, L. (2009). Decentralized decision-making in schools: The theory and evidence on school-based management. World Bank Publications.
Caldwell, B. J. (2005). School-based management. International Academy of Education (IAE) & International Institute for Educational Planning (IIEP), UNESCO.
Hamdana, A. P., & Donna, S. R. (2024). Financial management in Islamic boarding schools (Pesantren). Indonesian Journal of Research in Islamic Studies, 1(2), 58–64.
Heyward, M., Cannon, R. A., & Sarjono. (2011). Implementing school-based management in Indonesia: Impact and lessons learned. Journal of Development Effectiveness, 3(3), 371–388.
Majapahit Journal of Islamic Finance and Management. (2026). Financial reporting practices in Islamic boarding schools: Between traditional accounting and Indonesian pesantren accounting guidelines, 6(2), 2900–2913.
Journal of Islamic Economics Lariba. (2025). Optimizing financial management and reporting to increase accountability and transparency in Islamic boarding schools.
Berkala Ilmiah Pendidikan. (2026). Financial management of Islamic boarding schools from the perspective of agency theory: Case study of modern and traditional Islamic boarding schools in Pekanbaru City.
Indonesian Journal on Education (IJoEd). (2026). Efektivitas sistem penganggaran syariah pada pesantren putri, 2(4), 432–439.
al-Afkar, Journal for Islamic Studies. (2026). Productive waqf management as a sustainable fundraising instrument in Islamic boarding schools: A comparative study.
Anshori, I. (2018). Peran dan manfaat wakaf dalam pengembangan pendidikan Islam (Studi kasus di Madrasah Tsanawiyah Pesantren Al Andalusia Caringin Sukabumi Jawa Barat Indonesia).
Munib, A., et al. (2022). Penyimpangan pengelolaan keuangan pesantren: Kajian atas tata kelola dan pengawasan internal. (sebagaimana dirujuk dalam Hamdana & Donna, 2024).
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Sage Publications.
Creswell, J. W. (2019). Research design: Pendekatan metode kualitatif, kuantitatif, dan campuran. Pustaka Pelajar.
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Sage Publications.
Kementerian Agama RI, Direktorat Jenderal Pendidikan Islam. (2020). Pedoman Akuntansi Pesantren.
Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Republik Indonesia Nomor 53 Tahun 2023 tentang Standar Nasional Pendidikan.
Yayasan Pendidikan Pondok Pesantren Miftahul Ishlah Tembelok. (t.t.). Profil sejarah dan kelembagaan Yayasan Miftahul Ishlah Tembelok, Kota Mataram.
Kementerian Agama RI. (t.t.). Education Management Information System (EMIS) — Data Kelembagaan Madrasah Miftahul Ishlah Tembelok.
Daresh, J. C. (1998). Professional development for school leadership: The impact of US practices on educational reforms in general and school-based management in particular. School Leadership & Management, 18(3), 323–333.
Moradi, S., Hussin, S., & Barzegar, N. (2012). School-based management (SBM), opportunities and challenges. Elixir Educational Technology, 47, 8879–8883.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Baehaqi, Rahmat Akbar Kurniawan

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.







