- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Financial Management to Enhance the Professionalism of Elementary School Teachers
DOI:
https://doi.org/10.31004/obsesi.v10i4.8704Keywords:
Financing Management, Teacher Professionalism, Elementary SchoolAbstract
Educational financing supports teachers’ professional development in elementary schools. This study analyzes the planning, implementation, supervision, and evaluation of educational financing and its contribution to teacher professionalism at UPTD SD Negeri 015917 Sipaku Area. The study employed a qualitative approach involving the principal, treasurer, and teachers chosen purposively. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using Miles and Huberman’s model. The findings show that the school prepared the RKAS participatively, allocated 10–15% of BOS funds for continuing professional development, distributed the budget according to needs and a rotation system, and conducted supervision through the principal, TPMPS, school supervisor, and ARKAS. Post-training evaluation was conducted for three to four weeks. The financing strengthened teachers’ abilities to prepare teaching modules, implement differentiated instruction, participate in KKG/MGMP, conduct classroom action research, and build collaboration. These findings confirm that participatory, transparent, targeted, and accountable financing can sustainably improve teacher professionalism.
Downloads
References
Aburizal Anshori, Fathona Khoirunnisah, Restiyeni Aulia, & Hesti Kusumaningrum. (2024). Efesiensi dan Efektifitas dalam Menajemen Keuangan Lembaga Pendidikan. Pajak Dan Manajemen Keuangan, 1(5), 28–39. https://doi.org/10.61132/pajamkeu.v1i5.625
Ainiyah, N., Shofiah, N., Jaelani, R. S., Widiyanah, I., & Sholeh, M. (2025). Optimalisasi Sumber Dana dan Pengelolaan Keuangan untuk Meningkatkan Mutu Pendidikan di MTs PUI Tenajar Lor Indramayu. Jurnal Bisnis Mahasiswa, 5(4), 2129–2146. https://doi.org/10.60036/jbm.732
Batang, S., Abeh, Y. A., Wan, M., Wibawa, R., Mebang, D. N., Warman, W., Mulawarman, W. G., & Fitriadi, A. (2025). Analysis of Budget Utilization Efficiency in Public Schools in Mahakam Ulu. Jurnal Riset Ilmu Pendidikan, 5(1), 138–147. https://doi.org/10.56495/jrip.v5i1.884
Dhiya’elhaq, M. G. N., Ika Maryani, & Achadi Budi Santosa. (2025). Education Financing Resilience Strategy in Muhammadiyah Elementary Schools. Journal of Management Studies and Development, 4(02), 179–193. https://doi.org/10.56741/jmsd.v4i02.1026
Elistatia, U., Widodo, R., Rahmat Hidayat, Subandi, S., & Amiruddin, A. (2025). The Management of Educational Financing in Enhancing Teacher Performance. Muallimun: Jurnal Kajian Pendidikan Dan Keguruan, 5(1), 68–80. https://doi.org/10.23971/muallimun.v5i1.10032
Erlangga, R. D., Suryadi, S., & Hayati, F. (2024). Pengelolaan Pembiayaan Pendidikan pada Jenjang Pendidikan Dasar (Studi Deskriptif Penggunaan Dana BOS Sekolah). Journal on Education, 6(2), 10976–10983. https://doi.org/10.31004/joe.v6i2.4886
Fahruddin, Setiadi, D., & Hakim, M. (2025). Human Capital Investment Bagi Pendidik & Tenaga Pendidikan di Sekolah Menengah di Kota Mataram. (JPAP) Jurnal Praktisi Administrasi Pendidikan, 9(2), 171–177. https://doi.org/10.29303/jpap.v9i2.1396
Harbes, B., Abdul Karim, H., Sesmiarni, Z., Armedo, M., & Salsabila, S. (2024). Perencanaan Pendidikan dan Manajemen Pembiayaan (Mewujudkan Peningkatan Mutu Secara Berkelanjutan). Al-Marsus : Jurnal Manajemen Pendidikan Islam, 2(2), 128–141. https://doi.org/10.30983/al-marsus.v2i2.8860
Hariri, H., Fadhila Bumay, A., Rusdiani, A., & Sucitra, D. A. (2025). Spiritual Leadership: Theory and Practices in Schools (a Literature Review). International Journal of Educational Management and Innovation, 6(1), 72–81. https://doi.org/10.12928/ijemi.v6i1.12397
Hariyani, A., & Yuliantina, I. (2024). Improving Social Competence for Early Childhood Educators through In House Training. Journal of Scientific Research, Education, and Technology (JSRET), 3(4), 1483–1492. https://doi.org/10.58526/jsret.v3i4.522
Hidayat, N., Yuberti, Y., Akmansyah, M., Tuala, R. P., & Fitria, N. (2025). Manajemen Pembiayaan Pendidikan di SD IT Cendikia Tulang Bawang: Studi Kasus Perencanaan, Pelakasanan dan Monitoring BOS. Action Research Journal Indonesia (ARJI), 7(3). https://doi.org/10.61227/arji.v7i3.506
Husnidar, H., Khairuddin, K., & Bahrun, B. (2024). Implementation of Education Financing Management in Improving the Quality of Learning in Junior High Schools. Journal of Educational Management and Learning, 2(2), 74–80. https://doi.org/10.60084/jeml.v2i2.177
Joni, J. (2025). Strategi Meningkatkan Kualitas Pendidikan Melalui Kualifikasi Akademik Dan Kompetensi Profesional. TADRIBUNA Journal of Islamic Education Management, 5(2), 99–113. https://doi.org/10.61456/tjiec.v5i2.269
Kahfi, I., Sanusi, A., Hanafiah, H., & Rostini, D. (2021). Education Financing Management in an Effort to Improve the Quality of Learning in Madrasah Aliyah in Bandung District: Studies at MA Al Mua’wanah Majalaya and MA Al Jawahir Soreang. Journal of Social Science, 2(5), 637–654. https://doi.org/10.46799/jss.v2i5.221
Karimah, A., & Safwandy, M. S. (2024). Analisis Pengawasan Pembiayaan Pendidikan di Madrasah. Kharismatik : Jurnal Ilmu Pendidikan, 1(2), 65–74. https://doi.org/10.70757/kharismatik.v1i2.38
Kemdikbud. (2021). Kurikulum Merdeka dan Implementasinya. Kemendikbud.
Mayasari, I., Shaleha, D., & Manurung, A. S. (2024). Peran Komunikasi Interpersonal dalam Menciptakan Keharmonisan Antar Guru dalam Lingkungan Kerja. ALFIHRIS : Jurnal Inspirasi Pendidikan, 3(1), 76–84. https://doi.org/10.59246/alfihris.v3i1.1158
Muhammad Afifi Rahman, & Satunggale Kurniawan. (2025). Evaluasi Kebijakan Kegiatan Kelompok Kerja Guru (KKG) Bahasa Indonesia di Kecamatan Tanggulangin Sidoarjo. Jurnal Ilmiah Insan Mulia, 2(1), 8–18. https://doi.org/10.59923/jiim.v2i1.400
Mulyani, S., Haryati, T., & Nugroho, A. A. (2025). Implementasi Prinsip Pengelolaan Dana Pendidikan di SD Negeri Watuagung 01 Kabupaten Semarang. Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini, 9(6), 3231–3242. https://doi.org/10.31004/obsesi.v9i6.7561
Nover, F., Anwar Us, K., & Shalahudin, S. (2025). Konsep Dan Praktik Manajemen Pembiayaan Di Lembaga Pendidikan. Sulawesi Tenggara Educational Journal, 5(1), 56–64. https://doi.org/10.54297/seduj.v5i1.842
Qomaruddin, Q., & Sa’diyah, H. (2024). Kajian Teoritis tentang Teknik Analisis Data dalam Penelitian Kualitatif: Perspektif Spradley, Miles dan Huberman. Journal of Management, Accounting, and Administration, 1(2), 77–84. https://doi.org/10.52620/jomaa.v1i2.93
Sari, P. R., Ichsanti, D. F., Alwatasi, U., Astuti, R. T., & Husna, D. (2023). Pengembangan Keprofesian Berkelanjutan: sebagai Upaya Meningkatkan Teacher Profesionality. MASALIQ, 3(5), 941–950. https://doi.org/10.58578/masaliq.v3i5.1513
Sudiana, D., & Muslihin, H. Y. (2024). Upaya Kepala Sekolah Untuk Meningkatkan Kesejahteraan Guru Honorer Melalui Kegiatan Pemberdayaan. Jurnal Penelitian Pendidikan, 24(2), 191–202. https://doi.org/10.17509/jpp.v24i2.73345
Suherman, M., Helmawati, H., Susanti, S., & Amanu, A. F. (2025). Dampak Manajemen Pembiayaan Pendidikan dalam Meningkatkan Mutu Pembelajaran (Studi kasus di SMKN 6 Kota Bandung). JIIP - Jurnal Ilmiah Ilmu Pendidikan, 8(8), 9870–9876. https://doi.org/10.54371/jiip.v8i8.9076
Sulistiyo, U. (2023). Metode penelitian kualitatif. PT Salim Media Indonesia.
Susanti, A., & Sa’ud, U. S. (2017). Efektifitas Pengelolaan Pengembangan Profesionalitas Guru. Jurnal Administrasi Pendidikan, 13(2). https://doi.org/10.17509/jap.v23i2.5632
Susanto, D., Risnita, & Jailani, M. S. (2023). Teknik Pemeriksaan Keabsahan Data Dalam Penelitian Ilmiah. Jurnal QOSIM Jurnal Pendidikan Sosial & Humaniora, 1(1), 53–61. https://doi.org/10.61104/jq.v1i1.60
Utami, R. K., Yuliejantiningsih, Y., & Rasiman, R. (2025). Pengelolaan Perencanaan Dan Pelaksanaan Bantuan Operasional Penyelenggaraan (BOP) Dalam Meningkatkan Mutu Pendidikan. Jurnal Manajemen Pendidikan (JMP), 14(1). https://doi.org/10.26877/jmp.v14i1.22532
Wahyuni, E. S., Wicaksono, L., & Ulfah, M. (2024). Educational Financing Management in Improving the Quality of Education at MTS Walisongo Pontianak. Jurnal Ilmiah Mandala Education, 10(1), 314. https://doi.org/10.58258/jime.v10i1.6654
Wandi Wandi, Lona Mardiati, Akma Khairun Nisa, Ahmad Sabri, & Yusran Lubis. (2024). Evaluasi dan Akuntabilitas dalam Manajemen Pendidikan : Strategi untuk Meningkatkan Kualitas Pembelajaran. Jurnal Manajemen Dan Pendidikan Agama Islam, 3(1), 42–51. https://doi.org/10.61132/jmpai.v3i1.820
Weny, S. Y., & Dhari, A. D. W. W. (2024). Manajemen Pembiayaan Dalam Meningkatkan Mutu Layanan Pendidikan di SMK Al-Huda Kota Kediri. JoIEM (Journal of Islamic Education Management), 5(1), 12–27. https://doi.org/10.30762/joiem.v5i1.2443
Widiani, H. (2024). Pengaruh Aspek Pembiayaan Untuk Meningkatkan Kompetensi Sumber Daya Manusia Terhadap Kinerja Guru. Jurnal Penelitian Pendidikan, 24(2), 203–210. https://doi.org/10.17509/jpp.v24i2.73348
Widyasari. (2025). Dilema Guru: Antara Kompetensi dan Tuntunan Kurikulum. Indonesia Emas Group.
Wisnu Mukti, M., Yuli, Y. S., Putri Istiqomah, E., Fitria, N., & Lestari, S. (2026). Strategi Perencanaan Cost dalam Pendidikan Islam sebagai Dasar Pengelolaan Pembiayaan Pendidikan di Sekolah Dasar. Walada: Journal of Primary Education, 5(2), 1698–1712. https://doi.org/10.61798/wjpe.v5i2.750
Yasin, N. A., & Elsalina, F. E. (2025). Optimizing the Use of the Dapodik Application in School Data Synchronization to Improve the Efficiency of Education Management. Insights: Journal of Primary Education Research, 2(1), 90–100. https://doi.org/10.59923/insights.v2i1.456
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Desi Ratia Citra, Amiruddin Siahaan, Fakhtur Rohman (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:


