Data-Informed School Financial Management to Support National Education Standards: A Multi-Site Study in South Kalimantan
Keywords:
school financial management, data-informed planning, RKAS, Education Report Card, accountability, National Education Standards
Abstract
School financial management shapes how public schools translate limited resources into programs that support educational standards and school improvement. This study analyzes the planning, implementation, supervision, and evaluation of financial management at SMA Negeri 1 Martapura and SMA Negeri Banua, South Kalimantan, Indonesia. A descriptive qualitative multi-site design was used. Evidence was drawn from interviews with principals and teachers, non-participant observation, and document review, including RKAS documents, financial records, accountability materials, procurement records, monitoring documents, and school-quality evidence. Data were analyzed through within-site data condensation, display, and verification followed by cross-site comparison; credibility was strengthened through source, technique, and time triangulation and member checking. The findings show that both schools use the RKAS as the main financial control instrument, while the Education Report Card and school needs inform priority setting. Implementation is accountable but institutionally differentiated: SMA Negeri 1 Martapura relies on activity proposals and SIPLah-supported procurement, whereas SMA Negeri Banua emphasizes monthly cash needs and differentiated funding sources. Supervision combines monthly managerial review, documentary control, stakeholder disclosure, and external oversight. Evaluation extends beyond expenditure realization toward program and quality relevance, although explicit reuse of Education Report Card evidence in evaluation and RKAS revision is clearest at SMA Negeri Banua. The study contributes two cross-site insights: accountable adaptation, in which different procedures preserve common governance safeguards, and a data-informed feedback loop linking quality evidence with subsequent financial priorities.
References
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Permono, G. K., Wanodya, A., Wahyuningsih, S., Rojaenah, S., & Ayu Nyoman, N. (2025). Strategi perencanaan kepala sekolah dalam pembiayaan pendidikan untuk peningkatan raport pendidikan di SDN Sambeng Kecamatan Todanan. Cetta: Jurnal Ilmu Pendidikan, 8(3), 436–446. https://doi.org/10.37329/cetta.v8i3.4469
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Sahidin, Fatmawati, T., & Nasir. (2026). Digital procurement as governance transformation: Evidence from school financial management in Indonesian public schools. Journal of Education and Teaching (JET), 7(3), 826–842. https://doi.org/10.51454/jet.v7i3.937
Schlebusch, G., & Mokhampanyane, M. (2024). Financial management in South African public schools: Perspectives from principals. Indonesian Journal of Educational Development (IJED), 5(1), 1–15. https://doi.org/10.59672/ijed.v5i1.3628
Sebidi, S. D., Aina, A. Y., & Kgwete, E. M. (2023). Auditing public schools’ financial records: A study of financial management from the eyes of relevant stakeholders. Perspectives in Education, 41(4), 237–251. https://doi.org/10.38140/pie.v41i4.7105
Sinkala, H., Kabaso, O., Kanyamuna, V., Simui, F., & Muleya, G. (2026). School financial management and gatekeeping: Assessing the effectiveness of accountants in public schools. African Journal of Empirical Research, 7(1), 804–818. https://doi.org/10.51867/ajernet.7.1.72
Sipenji, N. W., Tibbs, C. Y., & Sindani, M. N. (2024). Effect of digital financial management system on accountability of public secondary schools in Bungoma County, Kenya. African Journal of Empirical Research, 5(2), 832–842. https://doi.org/10.51867/ajernet.5.2.73
Sohn, H., Park, H., & Jung, H. (2023). The effect of extra school funding on students’ academic achievements under a centralized school financing system. Education Finance and Policy, 18(1), 1–24. https://doi.org/10.1162/edfp_a_00375
Solahudin, S., Permana, H., & Zahro, F. A. (2026). Structural constraints and adaptive budgeting practices in private school financial management: A qualitative case study of BOS dependent educational financing in Indonesia. Dirasah: Jurnal Studi Ilmu Dan Manajemen Pendidikan Islam, 9(2), 676–688. https://doi.org/10.58401/dirasah.v9i2.3205
Soro, S. H., Wulansari, D., & Rusmiati, E. (2025). Implementation of SIPLah as a digitalization tool for procurement and financial management in 099 Babakan Tarogong Elementary Schools Bandung. Global Education Journal, 3(2), 491–498. https://doi.org/10.59525/gej.v3i2.787
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Sumiyana, S., & Effendi, R. (2024). Indonesia’s education budgeting system denoting low adaptiveness: functionalism analysis. Cogent Social Sciences, 10(1), 2393870. https://doi.org/10.1080/23311886.2024.2393870
van den Boom-Muilenburg, S. N., Poortman, C. L., Schildkamp, K., de Vries, S., & van Veen, K. (2023). Sustaining data use professional learning communities in schools: The role of leadership practices. Studies in Educational Evaluation, 78, 101273. https://doi.org/10.1016/j.stueduc.2023.101273
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
Widiyawati, T. E., Sa’adah, N., & Nurkolis. (2025). Perencanaan berbasis data melalui Rapor Pendidikan dalam penyusunan RKAS di sekolah dasar. JANACITTA, 8(1), 22–26. https://doi.org/10.35473/janacitta.v8i1.3661
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Zuroida, I., Lasiyono, U., & Afkar, T. (2025). Adaptive and participatory financial management in private vocational schools: A case study of SMK Muhammadiyah 1 Taman Sidoarjo. Jurnal Manajemen Bisnis, 12(2), 62–74. https://doi.org/10.33096/jmb.v12i2.1250
Alonzo, D., Quimno, V., Townend, G., & Oo, C. Z. (2024). Using information and communication technology (ICT)-based data systems to support teacher data-driven decision-making: Insights from the literature (2013–2023). Educational Assessment, Evaluation and Accountability, 36(4), 433–451. https://doi.org/10.1007/s11092-024-09443-8
Andini, N. A. P., Mas’udah, H., Rosydina, A., & Nurkolis. (2025). Peluang dan tantangan perencanaan berbasis data dengan memanfaatkan Rapor Pendidikan. Kelola: Journal of Islamic Education Management, 10(1), 100–113. https://doi.org/10.24256/kelola.v10i1.6094
Annur, S., Afriantoni, A., & Rini, A. W. (2025). Evaluation of the implementation of school financial management in the free school program using the Stake model at senior high school. Journal Evaluation in Education (JEE), 6(2), 302–312. https://doi.org/10.37251/jee.v6i2.1298
Arsal, F. R., Sidiq, M., & Sayuti, M. D. J. (2024). Strategic budgeting for education: Classification and optimal utilization of educational funding. Managere: Indonesian Journal of Educational Management, 6(1), 111–124. https://doi.org/10.52627/managere.v6i1.417
Bantilan, J. C., Hatagi, M. C. A., Sombilon, E. J. J., & Bauyot, M. M. (2023). Financial Management Challenges and Strategies of Public Secondary School Leaders in Davao City, Philippines: A Phenomenological Multiple Case Study. Journal of Education, Society and Behavioural Science, 36(12), 131–158. https://doi.org/10.9734/jesbs/2023/v36i121292
Fakhirah, R. S., Mubarok, H., & Luthfiah Resnasari, U. (2025). Pengelolaan pembiayaan pendidikan di Sekolah Menengah Atas (SMA) Al Muttaqin Kota Tasikmalaya. An-Nahdliyyah: Jurnal Studi Keislaman, 4(1), 72–100. https://doi.org/10.70502/ajsk.v4i1.188
Garcer, A., Mestry, R., & Motala, S. (2024). A blueprint for implementing internal financial processes in public schools. South African Journal of Education, 44(Supplement 1), S1–S11. https://doi.org/10.15700/saje.v44ns1a2585
Gonio, Y. G., Hanoyan, R. S., Legarda, M. B., Pamor, I. L., & Guray, C. B. (2024). A systematic review on financial resource management in education. Asian Journal of Education and Social Studies, 50(7), 254–271. https://doi.org/10.9734/ajess/2024/v50i71461
Habibatulloh, K. N., Widodo, S., & Murni, T. (2022). Studi tentang akuntabilitas, transparansi pengelolaan keuangan sekolah dan kualitas layanan pendidikan di SMA Negeri Kabupaten Kaur yang terakreditasi A, B, dan C. The Manager Review, 4(1), 129–154. https://doi.org/10.33369/tmr.v4i1.25835
Hidayah, N., Pertiwi, T. K., & Rini, H. P. (2025). Job design and transformational leadership in enhancing employee performance at the Population and Civil Registration Office of Surabaya City through work motivation. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(2), 1105–1116. https://doi.org/10.37676/ekombis.v13i2.7739
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), 34–42. https://doi.org/10.37812/fikroh.v18i1.1730
Julinar, N. (2023). Pengelolaan bantuan dana operasional sekolah dalam meningkatkan mutu pendidikan di SMK Musda Perbauangan. Jurnal Manajemen Pendidikan Dasar, Menengah Dan Tinggi (JMP-DMT), 4(1), 88–95. https://doi.org/10.30596/jmp-dmt.v4i1.15839
Lee, C., Camburn, E. M., & Sebastian, J. (2025). School context, school leaders’ data-informed decision making, and student achievement: evidence from Florida. School Effectiveness and School Improvement, 36(1), 45–70. https://doi.org/10.1080/09243453.2024.2436889
Moleong, L. J. (2020). Metodologi penelitian kualitatif (edisi revisi). Remaja Rosdakarya. https://rosda.co.id/pendidikan-keguruan/486-metodologi-penelitian-kualitatif-edisi-revisi.html
Mulungushi, M., & Chipindi, F. M. (2026). Compliance without performance: Financial management practices and systemic constraints in public secondary schools in Lusaka District, Zambia. African Journal of Empirical Research, 7(3), 285–294. https://doi.org/10.51867/ajernet.7.3.25
Permono, G. K., Wanodya, A., Wahyuningsih, S., Rojaenah, S., & Ayu Nyoman, N. (2025). Strategi perencanaan kepala sekolah dalam pembiayaan pendidikan untuk peningkatan raport pendidikan di SDN Sambeng Kecamatan Todanan. Cetta: Jurnal Ilmu Pendidikan, 8(3), 436–446. https://doi.org/10.37329/cetta.v8i3.4469
Pratiwi, I., Samosir, I., Ekowati, D. R., Wicaksono, M. E., Krismahardhika, B. G., Rihardika, A., Krisna, F. N., & Martak, Y. F. (2025). Rapor Pendidikan Indonesia 2025: Capaian dan agenda perbaikan. https://pskp.kemendikdasmen.go.id/file/kebijakan/1767151837_file.pdf
Sabaniah, E., Roesminingsih, E., & Sholeh, M. (2025). Enhancing educational quality through financial transparency and accountability: A case study of Pusat Pendidikan Warga Negara Indonesia. JMKSP (Jurnal Manajemen, Kepemimpinan, Dan Supervisi Pendidikan), 10(1), 36–56. https://doi.org/10.31851/jmksp.v10i1.17470
Sahidin, Fatmawati, T., & Nasir. (2026). Digital procurement as governance transformation: Evidence from school financial management in Indonesian public schools. Journal of Education and Teaching (JET), 7(3), 826–842. https://doi.org/10.51454/jet.v7i3.937
Schlebusch, G., & Mokhampanyane, M. (2024). Financial management in South African public schools: Perspectives from principals. Indonesian Journal of Educational Development (IJED), 5(1), 1–15. https://doi.org/10.59672/ijed.v5i1.3628
Sebidi, S. D., Aina, A. Y., & Kgwete, E. M. (2023). Auditing public schools’ financial records: A study of financial management from the eyes of relevant stakeholders. Perspectives in Education, 41(4), 237–251. https://doi.org/10.38140/pie.v41i4.7105
Sinkala, H., Kabaso, O., Kanyamuna, V., Simui, F., & Muleya, G. (2026). School financial management and gatekeeping: Assessing the effectiveness of accountants in public schools. African Journal of Empirical Research, 7(1), 804–818. https://doi.org/10.51867/ajernet.7.1.72
Sipenji, N. W., Tibbs, C. Y., & Sindani, M. N. (2024). Effect of digital financial management system on accountability of public secondary schools in Bungoma County, Kenya. African Journal of Empirical Research, 5(2), 832–842. https://doi.org/10.51867/ajernet.5.2.73
Sohn, H., Park, H., & Jung, H. (2023). The effect of extra school funding on students’ academic achievements under a centralized school financing system. Education Finance and Policy, 18(1), 1–24. https://doi.org/10.1162/edfp_a_00375
Solahudin, S., Permana, H., & Zahro, F. A. (2026). Structural constraints and adaptive budgeting practices in private school financial management: A qualitative case study of BOS dependent educational financing in Indonesia. Dirasah: Jurnal Studi Ilmu Dan Manajemen Pendidikan Islam, 9(2), 676–688. https://doi.org/10.58401/dirasah.v9i2.3205
Soro, S. H., Wulansari, D., & Rusmiati, E. (2025). Implementation of SIPLah as a digitalization tool for procurement and financial management in 099 Babakan Tarogong Elementary Schools Bandung. Global Education Journal, 3(2), 491–498. https://doi.org/10.59525/gej.v3i2.787
Sugiyono, A. (2019). Metode penelitian pendidikan: Pendekatan kuantitatif, kualitatif, dan R&D. Alfabeta.
Sumiyana, S., & Effendi, R. (2024). Indonesia’s education budgeting system denoting low adaptiveness: functionalism analysis. Cogent Social Sciences, 10(1), 2393870. https://doi.org/10.1080/23311886.2024.2393870
van den Boom-Muilenburg, S. N., Poortman, C. L., Schildkamp, K., de Vries, S., & van Veen, K. (2023). Sustaining data use professional learning communities in schools: The role of leadership practices. Studies in Educational Evaluation, 78, 101273. https://doi.org/10.1016/j.stueduc.2023.101273
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
Widiyawati, T. E., Sa’adah, N., & Nurkolis. (2025). Perencanaan berbasis data melalui Rapor Pendidikan dalam penyusunan RKAS di sekolah dasar. JANACITTA, 8(1), 22–26. https://doi.org/10.35473/janacitta.v8i1.3661
World Bank, & UNESCO. (2024). Education Finance Watch 2024. https://doi.org/10.54676/NSCT2115
Zuroida, I., Lasiyono, U., & Afkar, T. (2025). Adaptive and participatory financial management in private vocational schools: A case study of SMK Muhammadiyah 1 Taman Sidoarjo. Jurnal Manajemen Bisnis, 12(2), 62–74. https://doi.org/10.33096/jmb.v12i2.1250
Published
2026-09-29
How to Cite
Florentina Pratiwi Ningtyas, Wahyu, W., & Suhaimi, S. (2026). Data-Informed School Financial Management to Support National Education Standards: A Multi-Site Study in South Kalimantan. International Journal of Education, Vocational and Social Science , 5(04), 2108-2124. https://doi.org/10.63922/ijevss.v5i04.6723
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
