Implementation of School-Based Management: The Role of School Committees in the Preparation of Revenue and Cost Budget Plans

Authors

  • Fajri Dwiyama Institut Agama Islam Negeri Bone
  • Nurlaelah Nurlaelah Universitas Muslim Indonesia
  • Ahmad Hakim Universitas Muslim Indonesia
  • Nur Setiawati Universitas Muslim Indonesia
  • Haerunnisa Nur Arimah Institut Agama Islam Negeri Bone

DOI:

https://doi.org/10.31538/tijie.v6i3.1955

Keywords:

School-Based Management, School Committee, School Budget

Abstract

This study examines the implementation of school-based management, especially the role of school committees in the preparation of budgets and revenue plans at SMKN 1 Bone. This research aims to identify and document the key roles of the School Committee, analyze the process of preparing budgets and revenue plans, and highlight the committee's contribution to this process. Qualitative research methods were used, utilizing social and management approaches to understand the role of committees in preparing the School Budget and Revenue Plan (RAPBS). Data was collected through observation, interviews, and documentation, involving primary sources such as committee chairs, secretaries, principals, and educational staff, along with secondary data from related literature. The findings reveal that the committee acts as an advisor, supporter, supervisor, and liaison between the school and parents. They play an active role in meetings with schools, offering input and approving the RAPBS. The committee also handles parents' concerns, evaluates school needs, and provides financial support. In addition, they oversee the school's financial management, organize community support, and identify critical resources for the preparation of the RAPBS.

Downloads

Download data is not yet available.

References

Adil, N., Rashidi, Z., & Frooghi, R. (2018). Strengthening school management committees: A framework for process and outcome. International Journal of Educational Management, 32(4), 701–718.

Al-Filali, I. Y., Abdulaal, R. M. S., Alawi, S. M., & Makki, A. A. (2024). Modification of strategic planning tools for planning financial sustainability in ‎higher education institutions. Journal of Engineering Research, 12(1), 192–203. https://doi.org/10.1016/j.jer.2023.11.015

Allen, A., & Mintrom, M. (2010). Responsibility and school governance. Educational Policy, 24(3), 439–464.

AL-Momani, M. O. (2024). The Degree of Parents’ Practice of The Good Role Model Style Included in Islamic Educational Thought from The Point of View of University Students. At-Tadzkir: Islamic Education Journal, 3(2), Article 2. https://doi.org/10.59373/attadzkir.v3i2.68

Alwi, M., & Mumtahana, L. (2023). The Principal’s Strategy in Improving the Quality of Teacher Performance in the Learning Process in Islamic Elementary Schools. Kharisma: Jurnal Administrasi Dan Manajemen Pendidikan, 2(1), Article 1. https://doi.org/10.59373/kharisma.v2i1.18

Amaliyah, K., & Giu, I. Y. (2023). Manajemen Pembiayaan Pendidikan yang Efektif di Madrasah Tsanawiyah Swasta. Epistemic: Jurnal Ilmiah Pendidikan, 2(1), 20–35.

Azizah, I., & Mardiana, D. (2024). Learning Transformation: Increasing Student Achievement through Discovery Learning. Dirasah International Journal of Islamic Studies, 2(2), Article 2. https://doi.org/10.59373/drs.v2i2.42

Bandur, A. (2018). Stakeholders’ responses to school-based management in Indonesia. International Journal of Educational Management, 32(6), 1082–1098.

Berhanu, K. Z. (2023). Practices, challenges, and prospects of implementing School-Based Management (SBM) system in Ethiopian schools: Implications for policy makers. Research in Educational Administration and Leadership, 8(2), 465–504.

Fitriah, A. (2010). Community participation in education: Does decentralisation matter? An Indonesian case study of parental participation in school management: A thesis presented in partial fulfilment of the requirements for the degree of Master of Philosophy in Development Studies at Massey University, Palmerston North, New Zealand. Massey University.

Fleckman, J. M., Scholer, S. J., Branco, N., & Taylor, C. A. (2021). Educating Parents About Corporal Punishment and Effective Discipline: Pediatricians’ Preparedness, Motivation, and Barriers. Academic Pediatrics, 21(1), 149–157. https://doi.org/10.1016/j.acap.2020.05.028

Greany, T. (2022). Place-based governance and leadership in decentralised school systems: Evidence from England. Journal of Education Policy, 37(2), 247–268. https://doi.org/10.1080/02680939.2020.1792554

Hartati, Satoto, S., Dewi, R., & Diar, A. (2025). Illegal levies in education funding in Indonesia: An analysis of experiences from Jambi Province. Cogent Social Sciences, 11(1). https://doi.org/10.1080/23311886.2025.2450293

Hidayah, Z. A., Fauzi, A., & Mustofa, A. (2025). Digitalization of Madrasah Financial System in Managing Financial Transparency and Accountability. Fikroh: Jurnal Pemikiran Dan Pendidikan Islam, 18(1), Article 1. https://doi.org/10.37812/fikroh.v18i1.1730

Huda, A. M., & Rokhman, M. (2021). The Strategy of the Principal in Improving the Quality of Institutional Education. Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah, 4(2), Article 2. https://doi.org/10.54069/attadrib.v4i2.142

Kapelela, C., Mislay, M. A., & Manyengo, P. R. (2025). The politics of school governance in the context of education decentralisation policy reforms in selected public secondary schools in Tanzania. Cogent Education, 12(1). https://doi.org/10.1080/2331186X.2024.2442251

Katel, N., & Katel, K. P. (2024). Enhancing Parental Participation in Government Schools: Overcoming Challenges and Promoting Active Participation. Rabi Sangyan, 1, 9–22. https://doi.org/10.3126/rs.v1i1.74679

King, J., & Mestry, R. (2023). The oversight functions of school governing bodies in the management of budgets. Perspectives in Education, 41(4), 177–193.

Leithwood, K. (2010). Characteristics of school districts that are exceptionally effective in closing the achievement gap. Leadership and Policy in Schools, 9(3), 245–291.

Nur Rabani, F. A., Trihantoyo, S., & Windasari, W. (2023). Pelaksanaan Monitoring dan Evaluasi Keuangan Sekolah di SMP Dalam Meningkatkan Transparansi dan Akuntabilitas. JURNAL INOVASI DAN MANAJEMEN PENDIDIKAN, 3(1), 1–10. https://doi.org/10.12928/jimp.v4i1.8023

Nurmawati, N., Panjaitan, C. J., & Amri, K. (2022). Measurement of the Parenting Style of the Character of Millennial Students at State Islamic Higher Educational Institutions. Jurnal Ilmiah Peuradeun, 10(3), Article 3. https://doi.org/10.26811/peuradeun.v10i3.712

Rachmawaty, W., & Bahiroh, S. (2025). Pengaruh Parenting Skill Terhadap Keterampilan Interaksi Sosial dan Emosional Anak di Sekolah Dasar. Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah, 8(1), 87–97. https://doi.org/10.54069/attadrib.v8i1.869

Rofahima, A. W. (2024). Improving the Quality of Education With School-Based Management: Challenges and Opportunities. Journal of Quality Assurance in Islamic Education (JQAIE), 4(2), 71–81.

Rohman, P. S., Fianto, B. A., Shah, S. A. A., Kayani, U. N., Suprayogi, N., & Supriani, I. (2021). A review on literature of Islamic microfinance from 2010-2020: Lesson for practitioners and future directions. Heliyon, 7(12), e08549. https://doi.org/10.1016/j.heliyon.2021.e08549

Sabilah, F., Suparto, S., & Salahudin, S. (2023). Public Policy Analysis On Education Budget Allocation: Case Studys in Regencies/Municipalities East Java, Indonesia. Jurnal Studi Pemerintahan, 59–85. https://doi.org/10.18196/jgp.v13i1.12529

Supriadi, Rokhman, M., & Kholis, M. M. N. (2024). Meningkatkan Prestasi Non Akademik Melalui Manajemen Kegiatan Ekstrakurikuler. JELIN: Journal of Education and Learning Innovation, 1(1), Article 1. https://doi.org/10.59373/jelin.v1i1.18

Syaifulloh, R. (2024). The Role Of Interpersonal Communication Of Parents In Building Religious Character In The Technological Era. Communicator: Journal of Communication, 1(2), Article 2. https://doi.org/10.59373/comm.v1i2.65

Downloads

Published

2025-07-03

How to Cite

Dwiyama, F., Nurlaelah, N., Hakim, A., Setiawati, N., & Arimah, H. N. (2025). Implementation of School-Based Management: The Role of School Committees in the Preparation of Revenue and Cost Budget Plans. Tafkir: Interdisciplinary Journal of Islamic Education, 6(3), 727–736. https://doi.org/10.31538/tijie.v6i3.1955

Similar Articles

<< < 7 8 9 10 11 12 13 14 15 16 > >> 

You may also start an advanced similarity search for this article.