Management of Education Financing at Madrasah Ibtidaiyah (MI)Amanah Banjar Baru

Abstract

Madrasah Ibtidaiyah Amanah Banjar Baru, as a madrasah in Banjar Baru sub-district, emphasizes the system of sincere charity in its education. This madrasah does not set tuition fees, relying on the enthusiasm of student guardians in madrasah activities. Nevertheless, the development of facilities and infrastructure is still in the development stage, which requires annual submission to obtain assistance obtained from the government as the main source of financing. The purpose of the study was to find and describe the budgeting of education costs and the management of education costs at Madrasah Ibtidaiyah Amanah. This research approach is descriptive qualitative. This approach leads to describing in detail about an event in a person's life. The phenomenological approach can be used in qualitative research if a researcher wants to understand various events. Then the results of the study reveal that: In the context of Madrasah Ibtidaiyah Amanah, budgeting has an important role in determining the allocation of funds in accordance with existing funding sources. The main sources of funding include the government's Operational Assistance for Education Units (BOSP), contributions from student guardians and donations from donors. The budgeting process involves a needs assessment from various parties and involves a team consisting of various madrasah stakeholders. Meanwhile, Madrasah Ibtidaiyah Amanah's accounting activities carefully record financial receipts and expenditures, with a structured bookkeeping process in accordance with the principles of transparency, public accountability, effectiveness and integrity. This confirms the madrasah's commitment to managing education funds with professionalism and responsibility.