Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)

Vol. 03, No. 07, July 2023

e-ISSN: 2807-8691 | p-ISSN: 2807-839X

1

, Fitri Nur Mahmudah

2

Ahmad Dahlan University, Yogyakarta, Indonesia

E-mail: 2207046044@webmail.uad.ac.id,

schools to carry out the school financial management process as effectively as possible. School

financial management is grounded in the principles outlined in the Government Regulation of the

Republic of Indonesia Number 48 of 2008 concerning Education Funding. These principles include

justice, efficiency, transparency, and public accountability. The regulation also explains that these four

principles should be applied throughout the process of school financial management, from planning,

realization of receipts and expenditures of education funds, supervision and examination, and

accountability. When all these management measures operate as expected, it will have a positive

impact on all relevant parties in a school.

Indonesia, have undergone a significant shift in orientation from traditional ‘salaf’ approaches to more

possesses a holistic advantage.

proficiency in general knowledge, management, and administration, thereby serving as a

counterbalance to the progress of the times.

vision-mission for each institution, it can be affirmed that financial management of Islamic boarding

schools is an activity carried out to achieve the predetermined goals of the institution. This is

accomplished through the development and effective management of resources and sources of funds

obstacles in carrying out pesantren activities. These challenges encompass various aspects, including

budgeting, accounting, administrative arrangement, resource allocation and developmental

requirements of pesantren. Regrettably, many pesantren, despite possessing both human and natural

resources, suffer from disorganization. Additionally, errors in financial management often result in a

sluggish progression of the Islamic boarding school's educational processes.

extent of implementation varies from one school to another. The diversity is influenced by factors such

as the school's size, location, and reputation. In typical schools located in communities with relatively

lower financial capacity, financial management remains relatively simple. Meanwhile, in ordinary

management and administrative activities which includes recording, planning, implementation,

accountability and reporting. Thus, school financial management can be interpreted as a series of

activities aimed at efficiently managing school finances ranging from planning, bookkeeping,

spending, supervising and accountability of school finances. This is in line with the results of Ezah and

Ogara's (2020) research entitled "Impact of Financial Management on Effective School Administration

in Enugu Education Zone '' which underscores that poor financial management is a primary obstacle

to effective school management. The role of the principal in financial management positively

influences school coordination.

a vital role in the growth and advancement of an educational institution. Education, as a long-term

District, Kendal Regency, Central Java. This institution has used the PSP (Smart School Program)

Mobile application to maximize the financial management of Islamic boarding schools. Initial

observations by researchers revealed that about 40% of all guardians within the boarding school had

not completed the administrative tasks until the specified time. This issue often arose due to the lack

of meeting between the guardians and the Islamic boarding school, resulting in occasional negligence

and forgetting to pay the required fees on time. Therefore, Pondok Darul Arqam Muhammadiyah

Patean has been continually improving its operations, one of which is by utilizing information

technology to create a PSP (Smart School Program) Mobile application, making it easier for student

guardians to carry out administration at the boarding school. This is in line with Azyumardi Azra in

the I.G.-Worlu, M. O. Chiekezie, H. E. introduction to the book ‘Pesantren Rooms’ by Nurcholis Madjid

school have operated as independent institution in terms of management, it would be beneficial for

them to adopt a management arrangement that serve the greater good for the community. This aligns

with the core principle of Pesantren, (al-Muhafadhoh'alaal-Qodimas-Sholih-waal- Akhdu bi al-Jadid al-

Ashlah) which preserves good old traditions while adopting new things that bring more benefit

(mashlahat). Therefore, according to researchers, the use of information technology in the form of PSP

(Smart School Program) Mobile applications used by Pondok Darul Arqam Muhammadiyah Patean in

maximizing financial management of Islamic boarding schools is the right choice. (Bua & Adzongo,

2014)

for enhancing the quality of education. This significance arises from the diverse geographical

is titled "The Effect of PSP (Smart School Program) Mobile-Based Financial Management on the

Acceleration of Education Services at Pondok Darul Arqam Muhammadiyah Patean Kendal in 2022".

The results of this study are expected to be valuable recommendations for education personnel, school

principals, boarding school leaders and fellow researchers to optimize the financial management

within their respective Islamic boarding schools. (Husaini, 2017) (Nugraha et al., 2022)

mobile PSP (Smart School Program) application on the acceleration of educational services at Pondok

Darul Arqam Muhammadiyah Patean Kendal in 2022.

METHODS

2. Determination of Research Scope:

3. Data Collection:

6. Report Preparation:

RESULTS AND DISCUSSION

application also contributes to the improvement of service quality.

In this section, we discuss the challenges and constraints encountered during the

implementation of PSP Mobile application in financial management. Identified challenges include

resistance to change from the parties involved, limited access to technology, and a shortage of

technical expertise among school staff. To overcome these challenges, strategic measures such as

additional training, effective socialization, and adequate technical support need to be put in place

to ensure successful implementation.

Law of the Republic of Indonesia Number 20 of 2003 article 48 states that the

quality, equality, and certainty. These principles serve as the basis for planning the

implementation of bureaucratic reform programs. In addition, the bureaucratic reform initiatives

undertaken by the Directorate General of Secondary Education is also based on the principles of

efficiency, effectiveness, accountability, and transparency. Given this context, this study aims to

explore the principles of fairness and efficiency in financial management as explained below:

(Fair, 2016)

Republic of Indonesia Law Number 20 of 2003 concerning the National Education

System, Article 5 Paragraph 1, mandates that every citizen has the same right to get quality

education. The principle of fairness in school financial management is carried out by providing

To uphold the principle of justice and promote educational equality, schools are also

required to manage finances derived from School Operational Assistance (BOS) funds. MA

School Operational Assistance is a government program designed to support the

implementation of affordable and high-quality secondary education programs (BOS MA

Technical Guidelines 2014). Some of the primary objectives of the BOS MA program include

aligning government efforts to assist economically disadvantaged high school students. This is

achieved through waiving and/or assisting school fee bills for impoverished students and

providing equal opportunities for them to get affordable and quality education services.

impoverished backgrounds. (Mubin, 2018)

In addition to the BOS fund, schools are also required to manage the Poor Student

Assistance fund. Poor Student Assistance is a constitutional mandate implemented through a

policy of subsidizing educational costs for poor students. The objectives include providing

opportunities for junior high school graduates and equivalent to continue their education,

preventing poor students from Sucipto, Fitri Nur Mahmudah dropping out of school, and

providing greater opportunities for poor students to continue attending school (2014 High

School Poor Student Assistance Implementation Guidelines).

Based on this theory, researchers concluded that the principle of fairness in school

financial management serves as the cornerstone of school financial management in planning

implementation in school financial management is also explained.

Efficiency in the management of educational funds is achieved by optimizing access,

quality, relevance, and competitiveness of education services (Government Regulation of the

Republic of Indonesia Number 48 of 2008). Efficiency in the world of education is closely tied to

the utilization of limited educational resources to achieve the highest possible optimization. An

enhancing learning outcomes. Additionally, internal efficiency also emphasizes the provision of

stimuli that can motivate the behavior of students, teachers, and External efficiency, on the other

hand, is often associated with the cost-benefit analysis method. This method calculates the ratio

between financial benefits as a result of education and all costs incurred for education. Beyond

cost-benefit analysis, external efficiency is also associated to the analysis of the return on

education investment from the formation of abilities, attitudes, and skills. This goal of external

efficiency is to determine policies in allocating education costs, as well as social recognition of

graduates and educational outcomes. (Main & Setiyani, 2014; Masruri et al., 2021)

Based on this theory, researchers concluded that the principle of efficiency in school financial

management involves empowering school financial resources to optimize access, quality,

relevance, and competitiveness of educational services. Furthermore, it is also explained about

the stages of school financial management based on these principles.

objectives are optimally achieved with minimal resource utilization. Efficiency refers to the

measure of an organization's utilization of scarce resources. Dharma also explained that

efficiency is also a comparison between inputs and outputs, energy and results, expenditures

and inputs, costs, and the pleasure generated (Alkurnia &; Anggraini, 2017) (Kartikawati, 2016).

According to school management principles, transparency is a fundamental aspect. It

involves making information easily accessible to all members, providing continuous reports,

enabling stakeholders to understand the decision-making and policy formulation processes

within the school. Transparent education management plays a pivotal role in fostering trust and

confidence among stakeholders, enhancing the school's reputation as a symbol of good and

residents, should be easily obtainable. Proper fund management must be carried out with

openness so that school residents and the community can provide suggestions, criticisms, and

supervise and control the implementation of the program. Krina (2003: 15) explained that the

principle of transparency can be evaluated through a number of indicators such as: (1)

Mechanisms ensuring an open and standardized system for all public service processes; (2)

Mechanisms facilitating public questions about various public policies, services, and processes

within the public sector; (3) Mechanisms supporting the reporting and dissemination of

information and irregularities in the actions of public officials in serving activities. (Fatra &

Hope, 2017) (Karyatun, 2018)

5) Accountable

Clearly defined objectives that can be translated into specific goals 2) Survivable activities that

consistently lead to the achievement of goals 3) Effective results due to the achievement of set

objectives 4) Efficient processes for achieving results, considering available sources 5) Running

feedback mechanisms for continuous improvement. The demand for school accountability as a

public sector emphasizes not only vertical accountability, but also horizontal accountability.

Public sector organizations must meet four dimensions of accountability, namely: a)

Accountability for probity and legality b) Process accountability c) Program accountability d)

Policy accountability.

CONCLUSION

decision-making regarding the allocation of education funds.

process is very important. Schools that actively and comprehensively integrate this application

into their financial management system are likely to experience a significant increase in the

acceleration of education services. Providing proper training and mentoring to school staff in the

use of the application also contributes to the improvement of service quality.

obstacles. Issues such as resistance to change, limited access to technology, and a shortage of

technical expertise among school staff are some of the obstacles that must be overcome.

Additional training, effective socialization, and adequate technical support are required to

contributions in the literature on financial management within the education sector.

REFERENCES

Fair, G. (2016). School financial management. Education Manager: Scientific Journal of Educational

Alkurnia, R., &; Anggraini, A. (2017). Management of financial management in educational institutions

Andiawati, E. (2017). Financial Management of Educational Institutions/Schools. Proceedings of the

Fatra, F., & Hope, E. (2017). Implementation of School Financial Management Principles and

Hidayat, R. (2022). The importance of financial management in schools. Educational Technology.

Husaini, M. (2017). Utilization of information technology in the field of education (e-education).

Kartikawati, K. (2016). The effect of internal control on the accountability of school financial

Karyatun, S. (2018). Manage school finances. Journal of Science and Culture, 40(54).

Komariah, N. (2018). The concept of educational financial management. Al-Afkar: Journal of Islam &