Aug 2026· Jurnal Ragam Pengabdian· Vol 3, pp. 7330-7347· 0 citations· 19 references
Abstract
This study aimed to analyze the implementation of financial management in improving educational quality at SD Negeri 1 Candisari, Bansari District, Temanggung Regency, focusing on three main functions: budgeting, accounting, and auditing. A qualitative approach with a phenomenological design was employed to obtain an in-depth understanding of school financial management practices. Data were collected through in-depth interviews with the principal, treasurer, teachers, and school committee members, supported by observations and document analysis. Data validity was ensured through source and technique triangulation, while data were analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing. The findings reveal that financial management has been systematically implemented through participatory budgeting based on the School Activity and Budget Plan (RKAS), Education Report Cards, and Data-Based Planning. The accounting function was conducted through transparent and accountable financial recording using official bookkeeping documents and digital reporting systems. Meanwhile, the auditing function involved internal and external supervision, periodic financial reporting, and continuous evaluation to ensure regulatory compliance and effective resource utilization. These integrated financial management practices contributed to improving school governance, strengthening accountability, supporting evidence-based decision-making, and enhancing educational quality. The study highlights that effective financial management is determined not only by funding availability but also by the quality of planning, financial administration, and supervision.
This study analyzes the accountability of PBB-P2 recording and the quality of financial information as part of sustainable village development based on the Sustainable Development Goals (SDGs). The study uses a descriptive qualitative approach with a case study in Petudua Village, Tanggetada District, Kolaka Regency. Data were derived from observation, discussion, data-recording simulations, activity evaluation, and documentation involving 49 participants. The analysis focuses on taxpayer and tax-object data, revenue recording, transaction traceability, reporting, community understanding, and their relationship with financial accountability. The findings indicate that the quality of PBB-P2 recording is inseparable from the quality of taxpayer and tax-object data, administrative accuracy, staff capacity, and community understanding. Strengthening these processes can improve the reliability of financial information and reinforce accountability mechanisms. From an SDGs perspective, the strongest alignment is with SDG 16 on effective, accountable and transparent institutions and SDG 17 on domestic resource mobilization and partnerships. This study contributes an accounting perspective by positioning PBB-P2 not merely as a tax-collection issue but as a public transaction requiring documentation, recording, internal control, and accountable financial information. Because time-series revenue data, target-realization ratios, and arrears data were unavailable, the study does not claim a quantitative increase in revenue.
Hasmawati Timpa, Iien Rohmatun Nisa, Muh. Sukran S. et al.· Journal of Creative Power a...· 0 citations
Study This aim analyze management incentive financial and non- financial for amil in perspective Islamic philanthropy at BAZNAS Serang City . Research use approach qualitative with method descriptive . Informant study consists of on Chairman , Vice Chairman , Head Fields , and selected amil staff through purposive sampling technique . Data collected through interview in-depth , observation , and documentation , then analyzed using the interactive model of Miles, Huberman, and Saldaña which includes data reduction , data presentation , and data extraction conclusion . The validity of the data is tested through triangulation sources , techniques , and documentation . Research results show that incentive financial for amil in the form of salary and Holiday Allowance (THR). Wages for Chairman , Vice Chairman , and Head Field sourced from grant government area , whereas staff implementer get wages from amil funds. Non- financial incentives given through amil certification , training compilation report finance , training System Information BAZNAS Management (SIMBA), as well as development programs competence sustainable management? incentive No only oriented towards material well-being , but also integrates values Islamic philanthropy such as trust , sincerity , responsibility responsibility and service to people . Factors supporters covering grant funding support , availability of amil funds, commitment leadership , and training programs , while factor inhibitor in the form of limitations budget and needs improvement competence technology . Findings study show that motivation amil work is built through synergy between incentive financial , development professional , and spiritual motivation as characteristics typical management source Power humans in institutions Islamic philanthropy .
Unknown authors· KASTA : Jurnal Ilmu Sosial,...· 0 citations
Improving educational quality requires a management system capable of integrating a quality culture, data-driven evaluation, leadership, and continuous improvement, particularly in madrasah filial (satellite Islamic schools) facing resource constraints. This study aims to analyze the integration of Total Quality Management (TQM), the Malcolm Baldrige framework, and the European Foundation for Quality Management (EFQM) model in enhancing educational quality within these schools. A qualitative approach was employed, utilizing descriptive research and a case study design. Data were gathered through semi-structured interviews, observations, and document analysis involving purposively selected school principals, teachers, educational staff, and students. Data analysis followed the interactive model proposed by Miles, Huberman, and Saldaña, comprising data condensation, data display, and conclusion drawing and verification. The results indicate that the integration of these three approaches occurred adaptively: TQM served as the primary orientation for quality culture; the Malcolm Baldrige framework strengthened evaluation and data-driven decision-making (via SKP and e-Kinerja systems); and the EFQM model reinforced leadership, collaboration, and human resource development. This integration was realized by focusing on student needs, stakeholder engagement, the development of academic and non-academic programs, and continuous improvement. The findings demonstrate that quality enhancement in madrasah filial is not solely determined by resource availability but also by the organization's ability to optimize resources through leadership, collaboration, evidence-based evaluation, and continuous improvement. This study contributes to the field of Islamic educational quality management by showing that principles from various quality models can be integrated contextually. Future research is encouraged to utilize multi-site, comparative, longitudinal, or mixed-methods studies to examine the maturity level of this model integration and its impact on educational outcomes.
ATPIKA is a furniture and interior vocational higher education institution in Semarang. In its business activities, especially in recording transactions related to academics, ATPIKA uses accurate Accounting 5 desktop-based applications produced by PT. Cipta Piranti Sejahtera to assist ATPIKA in processing financial data accurately and quickly generating financial statements. Based on interviews with staff and directors, several problems were found. Another fact is ATPIKA has never conducted monitoring and evaluation of the system used. From all the problems that exist in ATPIKA, researchers are motivated to audit using the COBIT 5.0 framework using the MEA domain, which the domain focuses on monitoring, evaluation, and assessment of control. The results of this study after analyzing the level of capability in AEC are at level 3, namely the established process. The conclusion of this study is that ATPIKA has implemented every information technology governance process according to standards, but the understanding of the monitoring and control process on the use of information technology in the staff ranks is still lacking.
Berliana Euniker Rachel Windari, Agnes Advensia Chrismatuti, F. H. Prasetya· Journal of Business and Tech...· 0 citations
This study aims to evaluate the strategy for strengthening students’ environmental care character through the Waste Bank program at SDN 4 Tanggungharjo, Grobogan Regency. This study employed a qualitative approach with a case study design. Data were collected through observation, interviews, and documentation involving the principal, teachers, students, Waste Bank management team, and other relevant school stakeholders. Data analysis was conducted through data condensation, data display, and conclusion drawing, while data credibility was established through source and technique triangulation. The findings indicate that the evaluation of the Waste Bank strategy was conducted through four interconnected mechanisms: periodic evaluation and collective reflection, financial transparency and program accountability, adaptive responses to problems, and program sustainability. Periodic evaluation enabled the school to identify problems related to student participation, waste sorting, and program management and to formulate corrective actions collaboratively. Financial transparency was maintained through individual student savings records and the main Waste Bank financial records, strengthening accountability and trust. Adaptive responses transformed students’ mistakes in waste sorting into learning opportunities through additional explanation, guidance, and repeated practice. Program sustainability was supported by institutional planning and budgeting, adequate facilities, continued student participation, and cooperation with external waste-management partners. Overall, the evaluation process demonstrated that the Waste Bank had developed beyond a waste-collection activity into a school-based mechanism for strengthening environmental care character. The evaluation functioned as a feedback mechanism connecting reflection, corrective action, behavioral reinforcement, accountability, and institutional sustainability. The study concludes that the effectiveness of a school-based Waste Bank strategy depends not only on the implementation of environmental activities but also on the school’s capacity to continuously evaluate, adapt, and institutionalize the program to support students’ environmental responsibility.
N. Solikin, Endang Wuryandini, W. Kusumaningsih· Didaktika: Jurnal Kependidik...· 0 citations
The digitalisation of public financial management in Indonesia has advanced through the Integrated Financial Management Information System (IFMIS), particularly the mandatory Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) for all central government work units. This article analyses SAKTI’s implementation at the Immigration Polytechnic, a strategic vocational institution under the Ministry of Law, expected to strengthen efficiency, transparency, and accountability in managing state funds. Using DeLone and McLean’s (2003) Information Systems Success Model, the study assesses system quality, information quality, service quality, use, user satisfaction, and net benefits. A case study design was employed, combining a survey of end-users with semi-structured interviews and document analysis. The findings show that SAKTI has improved standardisation and traceability of financial transactions, yet several socio-technical challenges persist, including unstable connectivity, system slowdowns during peak periods, limited user training, and varying levels of digital literacy. These constraints reduce user satisfaction and hinder the full realisation of organisational benefits. The study contributes to e-government and IFMIS literature in developing country bureaucracies and proposes practical recommendations to strengthen leadership commitment, capacity-building, and technical infrastructure to optimise SAKTI implementation in education-sector work units.
Keywords: IFMIS; E-Government; Information Systems Success; Public Financial Management
Unknown authors· Journal of Management Small...· 0 citations
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