Transformative Financial Management in Non-Formal Islamic Education: An Integrated Framework for Quality and Sustainability

DOI: https://doi.org/10.33650/al-tanzim.v10i4.13916
Authors

(1) * Wahyu Hidayat   (Universitas Islam Negeri Sunan Gunung Djati Bandung)  
        Indonesia
(2)  Fadlan Hafiz   (Universitas Islam Negeri Sunan Gunung Djati Bandung)  
        Indonesia
(3)  Asep Encu   (Universitas Islam Negeri Sunan Gunung Djati Bandung)  
        Indonesia
(4)  Nifasri Nifasri   (Universitas Islam Negeri Sunan Gunung Djati Bandung)  
        Indonesia
(*) Corresponding Author

Abstract


This study aims to analyze transformative financial management strategies in optimizing the quality of education at Madrasah Diniyah Takmiliyah. The study used a qualitative approach with a case study design. Ten informants were selected purposively, including institutional leaders, financial managers, teachers, foundation administrators, committee members, and parents of students. Data were collected through semi-structured interviews, participant observation, and documentation studies, and then analyzed using the interactive model of Miles, Huberman, and Saldaña, with the stages of data condensation, data presentation, and conclusion drawing. The results of the study indicate three main strategies: transformative financial planning oriented towards quality priorities, participatory governance that strengthens transparency and accountability, and diversification of funding sources that support institutional sustainability. The integration of these three strategies improves budget allocation efficiency, strengthens stakeholder trust, and supports the fulfillment of learning needs. Conceptually, this study offers an integrated financial governance framework for non-formal Islamic education. The implication is that madrasah managers need to develop a quality-based planning system, transparent financial reporting, and funding partnerships.



Keywords

Financial Management, Education Quality, Participatory Governance



Full Text: PDF



References


Ahmad, Y., & Khan, M. R. (2023). How does business Strategy Drive Human Resource Practices in Small and Medium Enterprises? Evidence from the Pakistani Autoparts Industry. International Journal of Organizational Analysis, 31(7), 2866–2888. https://doi.org/10.1108/IJOA-03-2022-3207

Alaghbari, M. A., Milhem, M., & Beshr, B. A. H. (2024). Integrating Technology in Human Resource Management: Innovations and Advancements for the Modern Workplace. In 2024 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems, ICETSIS 2024 (pp. 307–311). https://doi.org/10.1109/ICETSIS61505.2024.10459498

Anggara, & Yunia Fauzia, I. (2024). The Role of Islamic Financial Literacy in Preventing Online Slot Gambling Among Gen Z. Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah, 8(2), 1190–1201. https://doi.org/10.30651/justeko.v8i2.24023

Azmi, U., Us, K. A., & Isma, A. (2023). Study Analysis Of Concepts In Managing Effective and Efficient Education Financing in Islamic Educational Institutions. Ijevss, 02(01), 15–23.

Bahar & Thohir, P. (2025). Quality of Service and Customer Satisfaction from ROI in Pesantren: A BPS-Mediated Study. TEM Journal, 14(2), 1260–1268. https://doi.org/10.18421/TEM142-27

Balković, M. (2023). Multicriteria Model and Information System for Higher Education Teachers’ Quality and Performance Management. In Lecture Notes in Networks and Systems: Vol. 569 LNNS (pp. 874–888). https://doi.org/10.1007/978-3-031-19958-5_83

Budiharso, T., Bakri, S., & Sujito. (2023). Transformation of the Pesantren Education System in Indonesia from the Dutch Colonial Era to the Democratic Era. Journal of Social Studies Education Research, 14(4), 179–206.

Cakhyaneu, A., Muhammad, M., Anwar, R., & Sari, E. S. (2024). Exploring the Determinants of Financial Wellbeing: an Empirical Study in Muslim-Majority Countries. International Journal of Islamic Finance and Sustainable Development, 16(4), 91–116. https://doi.org/10.55188/ijifsd.v16i4.972

Candra, H., Amar, S., & Marta, J. (2024). Ecological Restoration and Sustainable Development: The Impact of Wakaf Forest Institutions on Socio-Economic Benefits. Journal of Ecohumanism, 3(3), 1371–1386. https://doi.org/10.62754/joe.v3i3.3607

Chaika, O. (2025). Educational Policy and Reforms: The Impact of Globalization. In Educational Policy and Reforms: The Impact of Globalization. https://doi.org/10.15587/978-617-8360-20-7

Chudaieva, I., Sukach, O., & Sarana, L. (2024). Modern Tools for Managing Local Budgets in the Context of Decentralisation. Baltic Journal of Economic Studies, 10(1), 247–255. https://doi.org/10.30525/2256-0742/2024-10-1-247-255

Cole, R. (2024). Inter-Rater Reliability Methods in Qualitative Case Study Research. Sociological Methods and Research, 53(4), 1944–1975. https://doi.org/10.1177/00491241231156971

Cordisco Tsai, L. (2022). A Survivor-defined Framework for Economic Empowerment: Findings from A Photovoice Study with Survivors of Human Trafficking and Gender-based Violence. Journal of Human Trafficking. https://doi.org/10.1080/23322705.2022.2114242

Darwanto, A., Prahmana, R. C. I., Susanti, A., & Khalil, I. A. (2024). Transformation of Boarding School Management Models in Enhancing Student Accessibility and Educational Quality. Jurnal Pendidikan Agama Islam, 21(1), 145–164. https://doi.org/10.14421/jpai.v21i1.8632

Fahmi, M., Sarilita, E., & Wilar, G. (2023). Building Resilient Communities: Rapid Response to a Crisis through Nusantara Module’s Character Education and Social Contribution Initiative. Sustainability (Switzerland), 15(18). https://doi.org/10.3390/su151813300

Ferin, K., Hufflett, T., & Round, J. (2024). Making Medical Education Great Again: Analysing Trainee Feedback to Identify Key Drivers of Trainee Satisfaction and Improve Experience. Archives of Disease in Childhood: Education and Practice Edition. https://doi.org/10.1136/archdischild-2024-327580

Gunawan, M. A., Anwar, K., Prasetyo, M. A. M., & Purwandari, E. (2023). Study of Leadership Style on Employee Performance (Organizational Motivation and Commitment). In AIP Conference Proceedings (Vol. 2736, Issue 1). https://doi.org/10.1063/5.0171021

Gupta, R. (2021). The Concept of Leadership is Always Engaging for an Elite Occupational Preeminence. Business Ethics and Leadership, 5(2), 139–146. https://doi.org/10.21272/bel.5(2).139-146.2021

Hasbi, M., Murtir Jeddawi, Dahyar Daraba, Mansyur Achmad, & Andi Fitri Rahmadany. (2024). Collaborative Governance in the Formulation of Local Revenue and Expenditure Budget in Takalar District, South Sulawesi Province. Journal of Economics, Finance and Accounting Studies, 6(3), 132–152. https://doi.org/10.32996/jefas.2024.6.3.11

Herlina, A. (2024). Mindful Messaging: Public Relations (PR) Strategies in Schools By Using the Hierarchy of Effects. Managere: Indonesian Journal of Educational Management, 6(1), 98–110. https://doi.org/10.52627/managere.v6i1.429

Hidayat, A., Fatimah, S., & Rosidin, D. N. (2022). Challenges and Prospects of Islamic Education Institutions and Sustainability in The Digital Era. In Nazhruna: Jurnal Pendidikan Islam (Vol. 5, Issue 2, pp. 351–366). https://doi.org/10.31538/nzh.v5i2.2106

Kekeya, J. (2023). Qualitative Case Study Research Design : The Commonalities and Differences between Collective, Intrinsic, and Instrumental Case Studies. Contemporary PNG Studies, 36(2008), 29–30. https://doi.org/10.3316/356219476950585

Kholis, N., & Maesaroh, I. (2022). Subjective Financial Well-Being Among Islamic Religious Teachers in Indonesia. International Journal of Economics and Finance Studies, 14(4), 309–330. https://doi.org/10.34111/ijefs. 20220115

Kohn, L., & Christiaens, W. (2024). Qualitative Research Methods: Contributions and Beliefs. Reflets et Perspectives de la Vie Économique, 53(4), 67–82. https://doi.org/10.3917/rpve.534.0067

Kyereh, M. O., Addai-Amoah, A., & Owusu-Addo, A. (2023). Human Resources Management Practices and the Effectiveness of School Management: Lessons for Leadership. 34, 74–85.

Lee, P. S., Liu, M. J., Ma, L. Y., & Pan, C. H. (2024). A Qualitative Research Approach to Collect Insights of College Students Engaging in A University Social Responsibility Project with Augmented Reality. In Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics): Vol. 14690 LNCS (pp. 224–237). https://doi.org/10.1007/978-3-031-60114-9_16

Li, Q. (2024). Empowering Financial Management in Educational Institutions: A Multi-Objective Decision-Making System using Intelligent Fuzzy Logic Algorithm and Digital Marketing. Computer-Aided Design and Applications, 21(S4), 198–210. https://doi.org/10.14733/cadaps.2024.S4.198-210

Maimunah, I., Mundiri, A., Abimbowo, Y. O., & Lama, A. V. (2025). Sustaining Quality Early Childhood Education Through Increasing Student Independence. Early Childhood Development Gazette, 2(1), 26–37. https://doi.org/10.61987/gazette.v2i1.764

Manurung, S. A., Iskandar, T., & Thelma, C. C. (2026). Strategic Planning of Early Childhood Education Principals in Enhancing Educational Quality and Institutional Competitiveness. Early Childhood Development Gazette, 3(1), 1–10. https://doi.org/10.61987/gazette.v3i1.1735

Mustofa, F. U. C., & Prabowo, W. A. (2024). Assessing Information Security Awareness in Indonesian E-Wallet Users: A Study Among Students. In 11th International Conference on ICT for Smart Society: Integrating Data and Artificial Intelligence for a Resilient and Sustainable Future Living, ICISS 2024 - Proceedings. https://doi.org/10.1109/ICISS62896.2024.10751029

Ortega, M. (2023). Finding a Core of Sustainability in Directors’ and Officers’ Fiduciary Duties. Duke Environmental Law and Policy Forum, 34(1), 49–89.

Pereira, P. A., & Kusumahadi, T. A. (2025). Analyzing Financial Performance: How Financial Ratios Influence The Stock Price of PT Bank Central Asia. Jurnal Ekonomi Dan Manajemen, 17(2), 72–89.

Rahtikawatie, Y., Chalim, S., & Ratnasih, T. (2021). Investigating The Role of Religious Leadership at Indonesia’s Islamic Boarding Schools in The Sustainability of School Management. Eurasian Journal of Educational Research, 2021(96), 51–65. https://doi.org/10.14689/ejer.2021.96.4

Safitri, S. D., & Zawawi, A. A. (2025). Balancing Educational Finance through Power Equalizing Models. Education and Sociedad Journal, 2(2), 88–97. https://doi.org/10.61987/edsojou.v2i2.710

Sarfo, J. O., Debrah, T. P., & Obeng, P. (2021). Qualitative Research Designs, Sample Size and Saturation: Is Enough Always Enough? Journal of Advocacy, Research and Education, 8(3), 60–65. https://doi.org/10.13187/jare.2021.3.60

Tian, M., & Nutbrown, G. (2023). Retheorising Distributed Leadership Through Epistemic Injustice. Educational Management Administration and Leadership, 51(4), 774–790. https://doi.org/10.1177/17411432211022776

Tunsisa, B., Demissie, D., Lemma, S., & Legesse, T. (2025). School Leaders’ Commitment to Improving Students’ Academic Performance in Secondary Schools of Sidama Regional State, Ethiopia. International Journal of Educational Organization and Leadership, 32(1), 53–79. https://doi.org/10.18848/2329-1656/CGP/v32i01/53-79

Wang, Z., Gupta, R., Han, K., Wang, H., Ganlath, A., Ammar, N., & Tiwari, P. (2022). Mobility Digital Twin: Concept, Architecture, Case Study, and Future Challenges. IEEE Internet of Things Journal, 9(18), 17452–17467. https://doi.org/10.1109/JIOT.2022.3156028

Yusuf, M., Alwis, Rasidin, M., Witro, D., & Nurjaman, A. (2024). The Role of Islamic Boarding Schools in Student Empowerment: Study of Anak Jalanan At-Tamur Islamic Boarding School in Bandung Regency. Kasetsart Journal of Social Sciences, 45(3), 779–790. https://doi.org/10.34044/j.kjss.2024.45.3.09


Dimensions, PlumX, and Google Scholar Metrics

10.33650/al-tanzim.v10i4.13916


Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Wahyu Hidayat, Fadlan Hafiz, Asep Encu, Nifasri

Creative Commons License
 
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Al-Tanzim : Jurnal Manajemen Pendidikan Islam
Published by Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Nurul Jadid University, Paiton, Probolinggo, East Java, Indonesia.