Anatomi Biaya Pendidikan: Implikasi Bagi Efisiensi Pembiayaan Pendidikan Islam
DOI:
https://doi.org/10.61798/wjpe.v5i3.658Keywords:
anatomy of educational costs, islamic education financing, budgetingAbstract
Pendidikan Islam di Indonesia menghadapi tantangan dalam mengelola biaya secara efisien, terutama terkait distribusi dana dari APBN, kontribusi masyarakat, dan sumber internal lembaga. Penelitian ini bertujuan menganalisis anatomy biaya pendidikan dan perilaku cost untuk memahami implikasi terhadap efisiensi pembiayaan. Metode yang digunakan adalah library research, dengan pengumpulan, analisis, dan sintesis literatur dari buku, jurnal, dokumen kebijakan, dan laporan resmi lembaga pendidikan Islam. Hasil kajian menunjukkan bahwa struktur biaya terdiri dari biaya operasional, gaji tenaga pengajar, pengadaan sarana prasarana, dan program tambahan, dengan karakteristik fixed dan variable cost yang memengaruhi efisiensi pengeluaran. Integrasi konsep public finance, APBN, teori budgeting, kebijakan, mekanisme, alokasi, dan pelaksanaan anggaran memberikan kerangka sistematis untuk perencanaan dan pengawasan biaya. Temuan ini menunjukkan bahwa strategi pengelolaan biaya berbasis literatur dan regulasi dapat meningkatkan efektivitas penggunaan dana, meminimalkan pemborosan, dan mendukung kualitas pendidikan. Penelitian ini membuka peluang bagi studi lanjutan untuk menggabungkan data empiris dan analisis konseptual, sehingga dapat mengembangkan praktik manajemen pembiayaan pendidikan Islam yang adaptif dan berkelanjutan
Downloads
References
Adikusumah, K., Akhmadi, A., & Ichwanudin, W. (2023). Budget implementation performance indicators and the government’s internal control system on performance accountability of government agencies. Enrichment : Journal of Management, 13(5), 3449–3457. https://doi.org/10.35335/enrichment.v13i5.1816
Amanda, D. P., Hakim, T. I. R., & Zuhdi, R. (2024). Does the cost behavior remain sticky? A 20-year literature review of cost stickiness. Journal of Accounting and Investment, 25(2), 551–567. https://doi.org/10.18196/jai.v25i2.20919
Andrawati, Y., & A’yunina, Q. (2025). MEMBANGUN TRANSPARANSI DAN AKUNTANBILITAS: STRATEGI EFEKTIF DALAM PENGELOLAAN DANA BOS UNTUK PENDIDIKAN BERKUALITAS. JURNAL ILMIAH PENELITIAN MAHASISWA, 3(4), 129–134. https://doi.org/10.61722/jipm.v3i4.1066
Aulia, R. P., Suhardi, M., Sulistiawati, N., Angrani, J., Aprilian, I. D., & Solihin, M. (2025). STRATEGI PERENCANAAN DAN PENGANGGARAN PENDIDIKAN BERBASIS KINERJA: KAJIAN LITERATUR TENTANG EFEKTIVITAS DAN EFISIENSI PENGGUNAAN DANA PENDIDIKAN. MANAJERIAL : Jurnal Inovasi Manajemen Dan Supervisi Pendidikan, 5(2), 497–507. https://doi.org/10.51878/manajerial.v5i2.6394
Azam, M., & Bouckaert, G. (2025). How does performance-based budgeting reform affect the extent of performance information use? An empirical study of Indonesia. International Review of Administrative Sciences, 91(2), 237–258. https://doi.org/10.1177/00208523251313921
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. https://doi.org/10.38048/jipcb.v12i4.5808
Darifah, U. H., & Erihadiana, M. (2024). Educational Financing Management at Islamic Education Institutions. Bestari, 20(1), 55. https://doi.org/10.36667/bestari.v20i1.666
DeVides, Z. B., & Harris, E. E. (2025). Nonprofit Governance and Cost Behaviors. Journal of Accounting, Auditing & Finance, 0148558X251405308. https://doi.org/10.1177/0148558X251405308
Dewata, E., Wahyuni, S., Jauhari, H., & Oktarida, A. (2021). Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 357–372. https://doi.org/10.29259/sijdeb.v5i4.357-372
Dwipatna, I. M. J. A. (2025). Efficiency of Indonesian Government Education Spending: A Stochastic Frontier Analysis Approach. Journal of Developing Economies, 10(2), 236–248. https://doi.org/10.20473/jde.v10i2.77487
Farid, M. (2025). Implementasi Manajemen Pembiayaan di Lembaga Pendidikan Islam. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 8(2), 1190–1200. https://doi.org/10.54371/jiip.v8i2.6795
Haryanto, H., & Priyo, P. (2020). PUBLIC FINANCE DALAM PENDIDIKAN ISLAM (Konsepsi, Dasar Pijakan, dan Korelasi). Intelegensia : Jurnal Pendidikan Islam, 8(2), 170–188. https://doi.org/10.34001/intelegensia.v8i2.1446
Hasibuan, N., Karim, H. A., Hasibuan, J., & Simbolon, A. M. Y. (2026). p, Pengaruh Realisasi Gaji Guru Terhadap Mutu Pendidikan Islam: Tinjauan Literatur Manajemen Pembiayaan Pendidikan: Realisasi Gaji Guru. Journal of Practice Learning and Educational Development, 6(1), 909–916. https://doi.org/10.58737/jpled.v6i1.648
Hidayah, N. N., & Pulungan, D. (2024). Analysis of Educational Resource Allocation Strategy: A Case Study on Budget Management. EDUCTUM: Journal Research, 3(2), 60–67. https://doi.org/10.56495/ejr.v3i2.571
Hisyam, M., & Siradjuddin, S. (2025). Dampak Efisiensi Anggaran Pendidikan: Tinjauan Efektivitas Pelaksanaan Program Pendidikan dan Kualitas Outputnya. Islamic Management : Jurnal Manajemen Pendidikan Islam, 2(1), 21–27. https://doi.org/10.63097/1kyadh15
Jatmiko, B., Haya, B. S., & Utami, T. P. (2022). Enhancing Value For Money Performance In Local Government Organizations: The Role Of Public Financial Accountability And Internal Control. Jurnal Reviu Akuntansi Dan Keuangan, 12(2), 245–259. https://doi.org/10.22219/jrak.v12i2.22143
Karatzimas, S., Heiling, J., Adam, B., Brunelli, S., Falivena, C., Jorge, S., Greiling, D., Dragija Kostić, M., & Narbón-Perpiñá, I. (2025). The coverage of public sector financial management in MPA and MPM programs: Evidence from Europe. International Journal of Public Sector Management, 39(3), 326–348. https://doi.org/10.1108/IJPSM-03-2024-0083
Kuntadi, C., & Damayantie, R. T. (2022). Factors Affecting Budget Changes: Setting Planning, Leadership Style and Government Policy. Journal Research of Social Science, Economics, and Management, 2(5), 670–676. https://doi.org/10.59141/jrssem.v2i05.323
Kuroki, M., & Motokawa, K. (2021). Do non-financial performance and accrual-based cost information affect public sector budgeting? Journal of Public Budgeting, Accounting & Financial Management, 34(6), 95–116. https://doi.org/10.1108/JPBAFM-03-2021-0056
Leguia, A. A. A. (2024). Internal Control and Budget Execution in Peruvian Municipalities. Nanotechnology Perceptions. https://doi.org/10.62441/nano-ntp.vi.4675
Long, L. W., Rabab, B., & Jamil, M. N. (2025). Government spending, political dynamics, and economic recovery: A cross-national analysis of fiscal resilience. Research in Globalization, 11, 100297. https://doi.org/10.1016/j.resglo.2025.100297
Mahdi, M., Amalo, F., Supratman, S., Asniar, N., & Surahman, B. (2024). Efektivitas Perencanaan Anggaran dan Koordinasi Terhadap Penyerapan Anggaran Belanja Pendidikan. Journal of Economic, Bussines and Accounting (COSTING), 7(2), 3221–3227. https://doi.org/10.31539/costing.v7i2.7750
Medina, S. R. (2026). Eficiencia presupuestal en la planificación estratégica de gobiernos locales: Una revisión sistemática 2020-2025. Revista InveCom / ISSN en línea: 2739-0063, 6(3), 1–10. https://doi.org/10.5281/zenodo.17918208
Napitupulu, D. S. (2024). Manajemen Alokasi Pembiayaan Pendidikan di Lembaga Pendidikan Islam. An-Nizom : Jurnal Penelitian Manajemen Pendidikan Islam, 9(1). https://doi.org/10.29300/nz.v9i1.3981
Ningrum, A. P. (2025a). Islamic Education Financing Management: A Conceptual Analysis of the High Cost-Low Performance Phenomenon Based on Efficiency and Justice. Edudeena : Journal of Islamic Religious Education, 9(2), 160–178. https://doi.org/10.30762/edudeena.v9i2.7511
Ningrum, A. P. (2025b). Islamic Education Financing Management: A Conceptual Analysis of the High Cost-Low Performance Phenomenon Based on Efficiency and Justice. Edudeena : Journal of Islamic Religious Education, 9(2), 160–178. https://doi.org/10.30762/edudeena.v9i2.7511
Nurlina, N., Riduwan, R., & Mufarrohah, F. (2024). Correlation of Planning with Budgeting Systems in Education. International Journal of Education, Information Technology, and Others, 7(2), 35–45. https://doi.org/10.5281/zenodo.10963426
Omoeva, C., Menezes Cunha, N., & Moussa, W. (2021). Measuring equity of education resource allocation: An output-based approach. International Journal of Educational Development, 87, 102492. https://doi.org/10.1016/j.ijedudev.2021.102492
Pantas, P. E., & Fitriana, D. (2024). From Allocation to Impact: Evaluating the Effectiveness of School Budget Models in Indonesia. Jurnal Akuntabilitas Manajemen Pendidikan, 12(2), 89–96. https://doi.org/10.21831/jamp.v12i2.81829
Pratolo, S., Sofyani, H., & Anwar, M. (2020). Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality. Cogent Business & Management, 7(1), 1786315. https://doi.org/10.1080/23311975.2020.1786315
Putri, D. R. P., Purwoko, B., & Bahri, S. (2024). Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Perubahan Regulasi terhadap Penyerapan Anggaran dan Dampaknya terhadap Kinerja Instansi. EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN, 9(2), 124–135. https://doi.org/10.35814/ekobisman.v9i2.8073
Risdiyanti, F. D., & Firdarini, K. C. (2026). Efisiensi Realisasi Anggaran Belanja Modal Pada Dinas Pariwisata Kabupaten Bantul Tahun 2019-2024: Pendekatan Data Envelopment Analysis (DEA). UTILITY: Jurnal Ilmiah Pendidikan Dan Ekonomi, 10(02), 28–39. https://doi.org/10.30599/an5n6922
Safitri, A., Raisyah, S., Setiyani, T. A., Kamilah, N. A., Suriansyah, A., & Purwanti, R. (2025). Analisis Kebijakan Efisiensi Anggaran BOS/BOP dan Implikasinya terhadap Kualitas Layanan Pendidikan di RA Raudhatul Amin. Jurnal Ilmiah Pendidik Indonesia, 4(1), 65–80. https://doi.org/10.56916/jipi.v4i1.1850
Sopidi, Alwiyah, L., Famuji, U., & Tamuri, D. A. H. (2026). Planning Regulations and Budgetary Politics on Equal Access to Islamic Education at the Regional Level. Al-Tadzkiyyah: Jurnal Pendidikan Islam, 17(2), 236–246. https://doi.org/10.24042/atjpi.v17i2.30621
Sulasmi, E., Prasetia, I., & Rahman, A. A. (2023). Government Policy Regarding Education Budget on The Posture of The State Budget (APBN). Journal for Lesson and Learning Studies, 6(1), 142–151. https://doi.org/10.23887/jlls.v6i1.60171
Sulistyo, D. B., Nufus, D. M. K., Hidayah, A., Rochmawati, N. I., & Septiani, S. (2026). Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Indonesia: Systematic Literature Review. Jurnal Ilmiah Multidisiplin Mahasiswa Dan Akademisi, 1(6), 90–105. https://doi.org/10.64690/intelektual.v1i6.586
Supriani, Y. (2022). Implementasi Manajemen Humas dalam Meningkatkan Mutu Madrasah. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 5(2), 587–594. https://doi.org/10.54371/jiip.v5i2.453
Suroso, S., Untung, S., & Muslih, M. (2024). MANAJEMEN KEUANGAN LEMBAGA PENDIDIKAN ISLAM. Jurnal Manajemen Pendidikan, 9(1), 1–10. https://doi.org/10.34125/jmp.v9i1.253
Ummi, F. (2025). Optimizing School Operational Assistance (Dana BOS) Management to Improve the Quality of Islamic Education in Indonesia. Journal of Islamic Education Management Research, 3(1), 1–9. https://doi.org/10.14421/jiemr.2025.31-01
Wahyuni, N. M. Y., & Wahyuni, M. A. (2024). Pengaruh Tingkat Pendidikan Pengelola Keuangan, Transformasi Digital, dan Budget Emphasis Terhadap Penerapan Prinsip Good School Governance (GSG) Dalam Pengelolaan Dana BOS. Jurnal Akuntansi Profesi, 15(03), 524–536. https://doi.org/10.23887/jap.v15i03.52603
Wan, M., Batang, S., Abeh, Y. A., Wibawa, R., Mebang, D. N., Warman, W., Mulawarman, W. G., & Fitriadi, A. (2025). Effectiveness of School Financial Monitoring System in Misuse of Education Budget. Jurnal Riset Ilmu Pendidikan, 5(1), 148–156. https://doi.org/10.56495/jrip.v5i1.886
Yusrawati, Y., & Januar, J. (2024). Perencanaan Keuangan yang Efektif untuk Menjamin Keberlangsungan Lembaga Pendidikan Islam. Al-Marsus : Jurnal Manajemen Pendidikan Islam, 2(2), 115–127. https://doi.org/10.30983/al-marsus.v2i2.8839
Zarita, S. S., Agustian, K., Muhammad, Novriza, F., & Saputra, H. (2025). Assessing the Effect of Budget Efficiency on Educational Staff Performance in Public Universities of West Aceh Regency. Tadbir : Jurnal Studi Manajemen Pendidikan, 9(2), 703–734. https://doi.org/10.29240/jsmp.v9i2.14864
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Yuli Supriani Yuli, Tiara Indria Ningrum Indria Ningrum, Desi Novita Sari, M. Agus Kurniawan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
