The Impact of School Financial Management on Educational Quality: A Qualitative Study at SDN 13 Banyuasin III

Syaphani; Nur Ahyani; Alhadi Yan Putra

doi:10.31851/jmksp.v11i1.21799

Authors

Syaphani SD Negeri 13 BANYUASIN III
Nur Ahyani Universitas PGRI Palembang
Alhadi Yan Putra Universitas PGRI Palembang

DOI:

https://doi.org/10.31851/jmksp.v11i1.21799

Keywords:

School, Financial Management, BOS Funds, Quality, Education

Abstract

This study aimed to examine the impact of school financial management on educational quality at SDN 13 Banyuasin III. A descriptive qualitative approach was employed involving seven purposively selected informants consisting of one principal, one treasurer, two teachers, one school committee member, and two students. Data were collected through observations, semi-structured interviews, and document analysis. Data were analyzed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing. Data credibility was ensured through source and technique triangulation. The findings indicate that effective school financial management, particularly through BOS fund planning, implementation, monitoring, and stakeholder participation, contributed to improving learning facilities, teacher professionalism, learning quality, and public trust. Nevertheless, challenges such as limited BOS funds, delayed fund disbursement, and administrative constraints remained significant obstacles. The study concludes that transparent and accountable financial management is a strategic factor in improving educational quality.

References

Adzikry, N. H., Mutiah, S. H., Harsoyo, F. H., & Permana, H. (2025). Manajemen Standar Pembiayaan dan Dampaknya Terhadap Mutu Pendidikan di SDN 2 Nagasari. Pendas: Jurnal Ilmiah Pendidikan Dasar, 10(04), 305–317.

Afandi, F. A. (2017). Pengembangan Program Pendidikan. Kebijakan Publik Berkelanjutan Untuk Tata Kelola Yang Lebih Baik, 2(3), 48.

Alif, K. P., & Ahmad, M. (2023). The Implementation Of School Financial Management To Improve Quality Of Education. Jurnal Kepemimpinan Dan Pengurusan Sekolah, 8(2), 131–141.

Andriyani, Maulida, R. R., Umar, & Mulawarman, R. R. (2025). Efektivitas Pengelolaan Dana Bos Dalam Meningkatkan Kinerja Sekolah. 10, 401–407.

Baidowi, A., Ma’ruf, C., Rahmah, R. A., & ... (2024). Educational Financial Management in Providing School Needs. Mudir: Jurnal …, 6.

Barus, R., Ahmad, M., & Rochimah, H. (2025). Efektivitas Dan Transparansi Pengelolaan Dana Untuk Peningkatan Mutu Pendidikan: Systematic Literature Review Dan Sintesis Tematik. Jurnal Ilmiah Pendidikan Citra Bakti, 12(4), 1001–1016.

Debataraja, B. L. (2024). Meningkatkan mutu Pendidikan. Journal of Petrology, 1(1), 57–62.

DR HA Rusdiana, M. M., Wardija, H., & AP, M. (2022). Manajemen Keuangan Sekolah: Konsep Prinsip dan Aplikasinya di Sekolah/Madrasah. Arsad Press.

Hariyanti, R., Maryanto, & Abdullah, G. (2024). The Influence of Educational Management, Community Participation, and Financial Supervisin on Education Quality. 7(2), 388–401.

Jaenudin, J. (2024). Analisis Peran Stakeholder dalam Pengambilan Keputusan Manajemen Sekolah: Perspektif Pendidikan. Journal of Education Research, 5(1), 939–944. https://doi.org/10.37985/jer.v5i1.937

Kurniati, D., & Hanif, M. (2024). Manajemen Keuangan Untuk Meningkatkan Akuntabilitas Sekolah di SD Negeri Semboja 02 Tegal. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 7(3), 7435–7445.

Leani, M., Lian, B., Putra, A. Y., & Sari, K. (2025). Obstacles in the Management of School Operational Assistance Funds (BOS) at State Elementary School 1 Koba, Central Bangka Regency. LENTERNAL: Learning and Teaching Journal, 6(3), 93–100.

Maulida, R., Andriyani, Umar, & Widyatmike. (2021). Efektivitas Pengelolaan Dana BOS dalam Meningkatkan Kinerja Sekolah. Pendas: Jurnal Ilmiah Pendidikan Dasar, 9(1), 95–102.

Nur Hakim, M., & Atoillah, N. (2024). Pengelolaan Sumber Keuangan dan Komite Sekolah sebagai Upaya Peningkatan Mutu SMP Negeri 1 Bangil. At Tadbir: Islamic Education Management Journal, 2(1), 1–12. https://doi.org/10.54437/attadbir.v2i1.1508

Rahmattullah, R., Sariakin, S., & Kasmini, L. (2025). Education Fund Management Strategies in Ensuring Primary School Quality. Jurnal Eduscience, 12(2), 578–591. https://doi.org/10.36987/jes.v12i2.7029

Rasyid, A., & Karim, H. A. (2025). Pengelolaan Manajemen Keuangan pada Lembaga Pendidikan di SD Negeri 17 Cegek. Jurnal Manajemen Dan Pendidikan Agama Islam, 3(4).

Republik Indonesia. (2022). Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Nomor 63 Tahun 2022 Tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan. Database Peraturan BPK, 1342(1342), 1–43.

Risdiyani, H., Jumintono, J., & Saryanto, S. (2025). The Role of Financing Management and Infrastructure in Improving The Quality of Education In Elementary Schools. Jurnal Kajian Ilmu Pendidikan (JKIP), 6(2), 665–674.

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV. Alfabeta.

Suherman, M., & Sutisman, E. (2025). Efektivitas manajemen pembiayaan sekolah dalam penggunaan dana BOS di SDN Babakan Tanjung. Pendas: Jurnal Ilmiah Pendidikan Dasar, 10(02), 220–226.

Suryani, P., & Sari, I. D. (2024). Optimalisasi dana bantuan operasional sekolah (bos) untuk meningkatkan efisiensi: studi kasus di madrasah tsanawiyah nurul amal purwakarta. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 4(1), 192–204.

Syoviana, E., Syam, F., Hartanto, H., Putra, G. S., Aripin, A. S., & Hidayat, H. (2025). Implementasi Manajemen Berbasis Sekolah Dalam Meningkatkan Kualitas Pendidikan Di Sekolah Dasar. Jurnal Dedikasi Pendidikan, 9(1), 491–504. https://doi.org/10.30601/dedikasi.v9i1.5870

Triwiyanto, T., Nurabadi, A., Sumarsono, R. B., Eri, D., & Arafik, M. (2023). Sistem Manajemen Pembiayaan Pendidikan , Partisipasi. 7(1), 117–125.

Wigiyantini, M., & Suryaman, M. (2025). Penyusunan Rencana Kerja dan Anggaran Sekolah ( RKAS ) Berbasis Kebutuhan di Sekolah Dasar. 11(2).

Yoyok, A. J. Z. M. (2022). Edukasia Islamika Case Study at Primary School Bani Hasyim Malang Indonesia. 7(1), 66–77.