Financing for Accountability: A Multi Site Analysis of Islamic Governance–Driven Budget Practices in Private Islamic Higher Education Institutions
DOI:
https://doi.org/10.32729/edukasi.v23i3.2364Keywords:
Educational Financing, Managerial Accountability, Private Islamic Higher Education Institutions (PIHEI), Funding Diversification, Islamic Education Governance, Islamic Governance ValuesAbstract
This study investigates how educational financing practices influence managerial accountability in Private Islamic Higher Education Institutions (PIHEI). Although financing and accountability have been widely discussed in higher education, limited research has explored how financing systems specifically shape accountability within PIHEI, particularly in relation to Islamic governance values. This study addresses this gap by analyzing the extent to which financing sources, allocation patterns, and evaluation mechanisms contribute to strengthening managerial accountability. A qualitative multi site case study was conducted across 30 PIHEI involving 123 informants. Data were collected through questionnaires and semi structured interviews, and analyzed using descriptive techniques and thematic analysis to identify patterns in financing practices and accountability processes. The findings indicate that, first, PIHEI remains highly dependent on student tuition fees, while access to government and community funding is limited due to administrative barriers and accreditation requirements. Second, budget allocation is concentrated on basic operational needs, with insufficient support for research, community service, and institutional development. Third, financing evaluations related to adequacy, efficiency, equity, and cost effectiveness are not consistently implemented, weakening accountability mechanisms. These findings highlight the need for financing diversification, improved reporting systems, and stronger alignment with Islamic governance principles. The study concludes by recommending performance-based funding support and institutional capacity building to enhance financial sustainability and managerial accountability in PIHEI.
ABSTRAK
Penelitian ini mengkaji bagaimana praktik pembiayaan pendidikan memengaruhi akuntabilitas manajerial pada Perguruan Tinggi Keagamaan Islam Swasta (PTKIS). Meskipun isu pembiayaan dan akuntabilitas telah banyak dibahas dalam konteks pendidikan tinggi, masih sedikit penelitian yang menelaah bagaimana sistem pembiayaan secara spesifik membentuk akuntabilitas di PTKIS, terutama terkait penerapan nilai‑nilai tata kelola Islam. Studi ini mengisi kesenjangan tersebut dengan menganalisis sejauh mana sumber pembiayaan, pola alokasi anggaran, dan mekanisme evaluasi berkontribusi dalam memperkuat akuntabilitas manajerial. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi multi‑lokasi pada 30 PTKIS dan melibatkan 123 informan. Data dikumpulkan melalui kuesioner dan wawancara semi‑terstruktur, kemudian dianalisis menggunakan teknik deskriptif dan analisis tematik untuk mengidentifikasi pola dalam praktik pembiayaan dan proses akuntabilitas. Hasil penelitian menunjukkan tiga temuan utama. Pertama, PTKIS masih sangat bergantung pada biaya kuliah mahasiswa, sementara akses terhadap pendanaan pemerintah dan masyarakat terbatas akibat hambatan administratif dan persyaratan akreditasi. Kedua, alokasi anggaran lebih banyak difokuskan pada kebutuhan operasional dasar, dengan dukungan yang minim untuk penelitian, pengabdian kepada masyarakat, dan pengembangan kelembagaan. Ketiga, evaluasi pembiayaan terkait kecukupan, efisiensi, pemerataan, dan efektivitas biaya belum diterapkan secara konsisten sehingga melemahkan mekanisme akuntabilitas.
Downloads
References
AraHidayat, A., Rismawati, R., & Fadilatul, F. (2025). Efisiensi biaya dalam pendidikan tinggi untuk menjaga kualitas di tengah keterbatasan anggaran. Journal Tahsinia, 6(1), 135–149. https://doi.org/10.57171/jt.v6i1.617
Arikunto, S. (2022). Prosedur penelitian: Suatu pendekatan praktik (17th ed.). Rineka Cipta.
Ayusla, R. S., Wibowo, A., & Prasetyo, T. (2024). Permasalahan pembiayaan di perguruan tinggi (UKT) dan pendidikan tinggi sebagai kebutuhan tersier terhadap standar kualifikasi S1 di pasar tenaga kerja. Inovasi Ekonomi dan Bisnis, 6(3), 40–49. https://doi.org/10.31219/osf.io/sqt2m
Berg, L. N., Pinheiro, R., Utomo, P. P., & Nurhayati, M. (2019). Public financing in higher education in Indonesia: Exploring the impact of accreditation and performance on access to public funds. Higher Education Policy, 32(4), 535–553. https://doi.org/10.1057/s41307-019-00091-1
Berg, L. N., Pinheiro, R., Utomo, P. P., & Nurhayati, P. Y. (2019). The responsible university in Southeast Asia: A tale of the transition from an elite to a mass higher education system. In The Responsible University: Exploring the Nordic Context and Beyond (pp. 257–287).
Bray, M. (1996). Counting the full cost: Parental and community financing of education in East Asia. The World Bank. https://openknowledge.worldbank.org/entities/publication/5a81e3e3-f5c7-5190-bc75-c2eb0c0b6e1e
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
Daniel, D., & Leonardo, L. K. de M. (2020). The efficiency of public expenditure on higher education: A study with Brazilian federal universities. Ensaio. https://doi.org/10.1590/S0104-40362020002802573
Fadda, N., Marinò, L., Pischedda, G., & Ezza, A. (2022). The effect of performance-oriented funding in higher education: Evidence from the staff recruitment budget in Italian higher education, 1003–1019.
Faria, J. R., Mixon, F. G., & Upadhyaya, K. P. (2018). Alumni donations and university reputation. https://doi.org/10.1080/09645292.2018.1527895
Faruq, U. A. (2022). Evaluasi kebijakan publik tentang kurikulum pendidikan tinggi berbasis Kerangka Kualifikasi Nasional Indonesia (KKNI). Wiyatamandala: Jurnal Pendidikan dan Pengajaran, 2(1), 76–91.
Grigoli, F. (2014). A hybrid approach to estimating the efficiency of public spending on education in emerging and developing economies (p. 24). International Monetary Fund. https://doi.org/10.5089/9781484398241.001
Handayani, E., Sholihin, M., Pratolo, S., & Rahmawati, A. (2023). Distribution of income diversification on financial sustainability of Indonesian private universities: Empirical studies. Journal of Distribution Science, 3, 71–82. https://doi.org/10.15722/jds.21.03.202303.71
Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple? West European Politics, 33(5), 989–1009. https://doi.org/10.1080/01402382.2010.486122
Johnstone, D. B. (2019). The economics and politics of cost sharing in higher education: Comparative perspectives. https://doi.org/10.1016/j.econedurev.2003.09.004
Liu, H., & Li, H. (2025). When perceptions meet motivations: Dynamic donation decisions, 543–557. https://doi.org/10.1002/nml.21634
Liu, S. (2021). Towards the entrepreneurial university 2.0: Reaffirming the responsibility of universities in the era of accountability. Sustainability, 13(6). https://doi.org/10.3390/su13063073
Mafturrahman, A., & Ary Dwi. (2024). Analisis keterbukaan informasi publik terhadap partisipasi masyarakat dalam pembangunan desa. 5(1), 416–423.
Marliyah, M., Dharma, B., & Muhaisin, A. (2025). Distributing zakatu kasbil ’amal as an alternative to student funding: Evidence in Indonesia’s universities, 1–12.
Martins, E. K., & Toletina, N. T. (2024). Evaluasi pelaksanaan kebijakan program KIP-K di Indonesia, 11(1), 331–340.
Melchor-Ferrer, E., & Buendía-Carrillo, D. (2014). Financial information management for university departments using open-source software. International Journal of Information Management, 34(2), 191–199. https://doi.org/10.1016/j.ijinfomgt.2013.12.009
Mildawati, T. (2019). Transparansi dan akuntabilitas kinerja anggaran penyelenggaraan pendidikan tinggi melalui integrasi sistem informasi keuangan, 4(30), 1–10.
Moleong, L. (2021). Metodologi penelitian kualitatif. Remaja Rosdakarya.
Kholik, M. H. I., & Fadriati, F. (2023). Partisipasi masyarakat dalam meningkatkan kualitas kebijakan pendidikan di pesantren modern. Nusra: Jurnal Penelitian dan Ilmu Pendidikan, 4(3), 340–348.
Nguyen, T. H., & Le, T. T. (2021). Governance and funding of private higher education: Evidence from Vietnam. International Journal of Educational Management, 35(2), 458–474. https://doi.org/10.1108/IJEM-01-2020-0035
Ningrum, T. A. (2020). Transparansi pembiayaan program kemahasiswaan di perguruan tinggi. Jurnal Bahana Manajemen Pendidikan, 9(2), 65–70.
Noviyana, N. (2024). Penerapan teknologi informasi untuk efektivitas dan efisiensi pengolahan data mahasiswa. Jurnal Ilmiah Research and Development Student (JIS), 2(1), 152–160.
Nurdiyanti, Y. (2024). Otonomi pembiayaan dalam mencapai mutu pendidikan pada PTKIS di Jawa Barat [Thesis, UIN Sunan Gunung Djati]. https://digilib.uinsgd.ac.id/90948/
Nurhasanah, S. (2017). Analisis faktor-faktor yang mempengaruhi akuntabilitas manajerial di PTAIS Kopertais 1 Jakarta [Thesis, UIN Raden Intan Lampung]. https://repository.radenintan.ac.id/2104/
OECD. (2020). Resourcing higher education: Challenges, choices and consequences. OECD Publishing. https://doi.org/10.1787/735e1f44-en
Paramitha, M., Agustia, D., & Soewarno, N. (2017). Good governance, organizational culture, and performance of higher education in Indonesia: A conceptual framework. International Journal of Scientific and Research Publication, 7(12), 528–535.
Priyono, D. (2018). The implementation of higher education funding in Indonesia. Open Access Library Journal, 5, 1–11. https://doi.org/10.4236/oalib.1104049
Puspitowati, B. (2024). Dampak implementasi good university governance pada tata kelola keuangan di PTAIS [Thesis, Unissula]. https://repository.unissula.ac.id/38561/
Putri, S. S., & Sunarti, V. (2022). The relationship between local government support and community participation in the implementation of nonformal education in Marunggi Village. SPEKTRUM: Jurnal Pendidikan Luar Sekolah (PLS), 10(4), 524–532.
Putri, A. M. (2024). Analisis efektivitas dan efisiensi pengelolaan keuangan terhadap transparansi penggunaan dana DIPA pada Unit Kegiatan Mahasiswa Kronika IAIN Metro. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP), 1(3). https://doi.org/10.61132/jeap.v1i3.263
Lee, R. D., Johnson, R. W., & Joyce, P. G. (2021). Public budgeting systems (10th ed.). Jones & Bartlett Learning.
Salsabila, A., Karim, H. A., & Djambek, M. D. (2025). Manajemen pembiayaan pendidikan Islam di era digitalisasi dan tantangan ekonomi modern. Inovasi: Jurnal Sosial Humaniora dan Pendidikan, 4(2), 36–48. https://doi.org/10.55606/inovasi.v4i2.3939
Nurhasanah, S., et al. (2022). Metodologi penelitian kuantitatif dan kualitatif. Edu Pustaka.
Nurhasanah, S. (2023). Statistika pendidikan. Salemba Diniyah.
Stone, L. (2022). The impact of participation in university decision-making on organizational performance. Journal of Higher Education Administration, 15(4), 120–134. https://doi.org/10.1007/s11739-022-00345-x
Sukirno, D. S., & Siengthai, S. (2011). Does participative decision-making affect lecturer performance in higher education? International Journal of Educational Management, 25(5), 494–508. https://doi.org/10.1108/09513541111146387
Sutanto, N. H. (2021). Perencanaan strategis sistem informasi pada perguruan tinggi swasta di Yogyakarta: Studi kasus Universitas ABC, XVI, 9–12.
Tjoetra, A. (2018). Peran perguruan tinggi dalam membangun budaya abstrak. Community, 4(April), 167–176.
Riyanti, T., & Mulyawan. (2024). Evaluasi efektivitas manajemen pembiayaan pendidikan menggunakan model CIPP di sekolah menengah atas swasta. Epistemic: Jurnal Ilmiah Pendidikan, 3(1), 97–112. https://doi.org/10.70287/epistemic.v3i1.80
Wang, X., & Ma, X. (2023). Analysis on the construction of practical teaching evaluation system in higher vocational colleges based on CIPP model. In Proceedings of the 2023 3rd International Conference on Modern Educational Technology and Social Sciences (ICMETSS 2023). https://doi.org/10.2991/978-2-38476-128-9_24
Weerts, D. J., & Ronca, J. M. (2007). Profiles of supportive alumni: Donors, volunteers, and those who do it all. International Journal of Educational Advancement, 7(1), 20–34. https://doi.org/10.1057/palgrave.ijea.2150033
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Zikrawahyu. (2024). Analisis efektivitas perencanaan anggaran perguruan tinggi agama Islam dalam mencapai tujuan strategis. JEMSI: Jurnal Ekonomi, Manajemen, dan Akuntansi, 10
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Siti Nurhasanah Yahya, Mulyawan Safwandy Nugraha, Deni Melyati, Elvita Sitna Hajar, Mamah Siti Rahmah, Satria Adi Pradana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
