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

DOI: https://doi.org/10.33650/al-tanzim.v10i4.15198
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


Abdullah, A., Putri, D. F., & Herlina, A. (2024). Mindful Messaging: Public Relations (PR) Strategies in Schools By Using Hierarchy Of Effects. Managere: Indonesian Journal of Educational Management, 6(1), 98–110.

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

Amrullah, A. (2023). Enhancing research competence of Islamic religious education teachers through the mentoring model in the era of digital technology. Indonesian Journal of Education and Social Studies (IJESS), 2(01), 36–46.

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

Ardianto, R. E., Setyaningrum, R. P., & Johan, A. (2026). The Dark Side of Green HRM: Multigroup Analysis of Employee Responses to Internal Greenwashing. Business and Applied Management Journal, 4(1), 33–46.

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

Candra, P. A. (2025). Neuroeducation as a Supportive Approach in Enhancing Social-Emotional Development in Early Childhood. Early Childhood Development Gazette, 2(1), 1–12. https://doi.org/10.61987/gazette.v2i1.607

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

Dermawan, O., Cardona, A. S., Diana, E., & Wahidah, S. R. (2024). Digital strategy for MSMEs: Marketing optimization of woven bags. Communautaire: Journal of Community Service, 3(1), 40–51.

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

Fitriani, N. S. (2025). Innovative Work Behavior Lecturers: A Bibliometric Approach in Higher Education Research. Journal of Psychological Insight, 1(1), 28–40.

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

Hamidulloh Ibda Andrian Gandi Wijanarko, M. (2023). Elementary Science Literacy: Implementing and Enhancing Student Skills and Outcomes. Indonesian Journal of Education and Social Studies, 2(1), 26–35.

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

Heru, M. J. A., & Bali, M. M. E. I. (2024). Crafting Leaders in the Digital Age: How Adaptive Management Strategies Revolutionize Leadership Development in Islamic Schools. Communautaire: Journal of Community Service, 3(1), 79–92. https://doi.org/10.61987/communautaire.v3i1.458

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

Hikmawati, H., & Sutami, S. (2024). Empowering Communities through Culinary Innovation: Enhancing Nutritional Status in Toddlers with Tempe-Based Supplementary Foods. Communautaire: Journal of Community Service, 3(1), 123–137.

Ihsan, M. F., Muflihah, U. N., & Aimah, S. (2025). Implementation of Islamic Boarding School-Based Madrasah Management in Improving Student Services and Development. Business and Applied Management Journal, 2(2), 81–90.

Isnaningsih, A., Aerin, W., Handayani, I. N., Munir, R., Ma’rifatul, U., Widi, E. K., Yuliana, V., Khotimah, A., Sindu, R., & Khudori, R. I. (2026). Empowering Communities through Ecobrick-Based Environmental Literacy for Sustainable Plastic Waste Management. Communautaire: Journal of Community Service, 5(1), 17–30.

Isradi, M., Andraiko, H., Firdaus, H. Y., Hasdian, E., Sudrajat, K. M., & Abdila, S. R. (2023). Waste Management Education with Composting Takakura Home Method. Communautaire: Journal of Community Service, 2(1), 48–55.

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

Khomairoh, U., Diana, E., & Sain, Z. H. (2025). Quality Control Emotions: Strategies for Managing Student Stress in Higher Education. Journal of Psychological Insight, 1(1), 1–11.

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

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.

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

Misnatun, M., & Ummah, R. (2023). Enhancing the Learning Experience through Spiritual Growth in the Merdeka Curriculum at Islamic Educational Institution. Indonesian Journal of Education and Social Studies, 2(1), 14–25.

Muali, C., & Albustomi, A. Y. (2025). Mentoring The Implementation of Learning Management System in Realizing Islamic Smart School. Communautaire: Journal of Community Service, 4(1), 95–105.

Mursid, M. C., Indriani, E. A., Kurniawan, P. C., Salvo, C. C., Aenurofik, A., & Hamid, A. (2026). The Mediating Role of Customer Satisfaction in The Relationship Between Service Quality and Complaint Handling Toward Customer Loyalty at Bank After Digital Disruption. Business and Applied Management Journal, 4(1), 86–98.

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

Nasrullah, M. H., Sukesi, S., & Riyadi, S. (2026). From Transformational Leadership to Social Entrepreneurship: Strengthening Innovation and Sustainability in Faith-Based Organizations. Business and Applied Management Journal, 4(1), 16–32.

Ningrum, A. M., & Soleh, A. K. (2025). Understanding Basara in the context of educational psychology: The impact of symbol interpretation. Journal of Psychological Insight, 1(2), 80–91.

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

Rosalina, E., Sukoco, I., & Muhyi, H. A. (2026). Faculty Education, Academic Rank, and International Exposure as Drivers of University Internationalization: Evidence from an Indonesian Public University. Business and Applied Management Journal, 4(1).

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

Sain, Z. H., & Laval, U. S. (2023). Morality in Higher Education’s AI Integration: Examining Ethical Stances on Implementation. Indonesian Journal of Education and Social Studies, 2(2), 70–82.

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

Susanti, D., Safitri, S. D., Faizin, F., Sanjani, M. A. F., & Lateh, M. (2025). Eradicating bullying, creating a safe and comfortable learning environment through child-friendly schools. Early Childhood Development Gazette, 2(1), 38–48.

Syafrudin, S., Suharyati, H., & Suhendra, S. (2026). Servant Leadership, Knowledge Management, and Gotong Royong Culture as Predictors of Teacher’OCB: The Mediating Role of Trust and Work Motivation. Business and Applied Management Journal, 4(1), 1–15.

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

Triyono, D., Assagaf, A., & Tampubolon, L. R. R. U. (2026). Determinants of Firm Growth through Sales as an Intervening Variable: A Comprehensive Multi-Variable Model in the Garment Industry. Business and Applied Management Journal, 4(1), 73–85.

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

Utaminingsih, S., Anwar, S., & Rachmawaty, S. (2024). Empowering Indonesian Migrant Workers in Hong Kong with Self-Esteem Development: english. Communautaire: Journal of Community Service, 3(2), 240–251.

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

Widat, F., Emilia, F. N., & Nisa, N. F. (2024). Transforming Tofu Waste into Healthy Chips: An Innovative Model of Economic Empowerment for Rural Communities. Communautaire: Journal of Community Service, 3(2), 152–165.

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.v10i4.15198


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.