Financing Education at Madrasah Tsanawiyah

Abstract

The Education Financing Standard within the framework of the 8 National Education Standards (SNP) serves as the main facilitator to ensure the implementation of infrastructure, educator, and process standards to achieve the Graduate Competency Standards (SKL). This research aims to analyze the effectiveness, transparency, and fairness of the allocation and management of School Operational Assistance (BOS) funds based on e-RKAM (Electronic-Based School Work and Budget Plans) in private junior high schools, with a focus on MTs Riyadus Shalihin Al-Islamy in Semarang City for the 2026 budget year. This research integrates two methodological approaches: qualitative with a case study design to examine effectiveness, program alignment, and accountability; and descriptive quantitative (Benefit Incidence Analysis) to measure the fairness of personal budget allocation for underprivileged students. The research results show that the financing planning at MTs Riyadus Shalihin Al-Islamy has been systematically aligned between the results of the Madrasah Self-Evaluation (EDM) and the budget allocation in e-RKAM, and has proven to be accountable in the Accountability Report (LPJ). BOS funds and the affirmation financing scheme have been distributed fairly, not only to support learning operations but also to cover personal expenses (uniforms and stationery) for all BOS recipient students to prevent learning gaps. Nevertheless, the biggest obstacle lies in the delay of BOS fund disbursement from the ideal schedule (January disbursed in February/March), which forces madrasahs to use bridging funds to cover urgent operational costs and teacher honorariums. This study recommends the need for certainty in the disbursement schedule of funds from the Ministry of Religious Affairs, as well as strengthening regression/SEM-based financing analysis to measure the impact of budget adequacy on teacher performance and the quality of madrasahs sustainably