CONCEPTUAL MODEL OF QUALITY-BASED EDUCATION FINANCING MANAGEMENT IN MODERN PESANTREN
Authors: Nurhamzah  , E.Q. Nurwadjah Ahmad , Syah Muhibbin , Suryadi  
Published: January 2021

Penelitian ini bertujuan untuk mengidentifikasi model konseptual manajemen pembiayaan pendidikan berbasis mutu di pesantren modern. Penelitian ini menggunakan metode multikasus karena ada dua lokus penelitian, yaitu Pesantren Daarut Tauhiid Bandung dan Pesantren Modern Sahid Bogor. Adapun teknik pengumpulan data dilakukan dengan cara wawancara. Sedangkan teknik analisis adalah analisis lintas kasus. Hasil penelitian menunjukkan bahwa model konseptual manajemen pembiayaan pendidikan berbasis mutu di pesantren modern dilakukan mulai dari perencanaan, pengorganisasian, pelaksanaan, pengawasan, pertanggungjawaban, dan perbaikan berkelanjutan pembiayaan pendidikan. Perencanaan pembiayaan pendidikan berpedoman pada tiga hal, yaitu rencana pengembangan yayasan, rencana strategis (renstra) yayasan, dan program kerja pesantren. Pengorganisasian pembiayaan pendidikan secara struktural terdapat pembagian tugas antara pengelola dan pengawas internal pembiayaan. Dalam melaksanakan pembiayaan pendidikan, para pengelola pembiayaan secara konsisten berpedoman pada prinsip-prinsip pencatatan penerimaan dan pengeluaran keuangan. Sedangkan dalam pengawasan pembiayaan pendidikan, audit internal dilakukan secara berkala. Pertanggungjawaban pembiayaan pendidikan diwujudkan dengan pelaporan penggunaan pembiayaan yang tepat waktu, akurat, transparan, dan akuntabel. Perbaikan berkelanjutan pembiayaan pendidikan dilakukan dengan dua tahap, yaitu bulanan dan tahunan. Dengan demikian, model konseptual manajemen pembiayaan pendidikan berbasis mutu di kedua pesantren modern dilakukan secara komprehensif-integral. 

The purpose of this study was to identify the conceptual model of quality-based educational financing management in modern pesantren (Islamic boarding school). This study used a multi-case method because there were two research locations, namely the Pesantren Daarut Tauhiid in Bandung and the Pesantren Modern Sahid in Bogor. The data collection techniques was taken by interview and the analysis technique used a cross-case analysis. The results showed that the conceptual model of quality-based educational financing management in modern pesantren was carried out starting from planning, organizing, implementing, monitoring, accountability, and continuous improvement of educational financing. Educational financing planning was guided by three points, namely the foundation’s development plan, the foundation’s strategic plan (renstra), and the pesantren’s work program. In educational financing organization, structurally, there was a division of tasks between the manager and the financing internal supervisor. Educational financing implementation was consistently guided by the principles of recording financial income and expenditure. Educational financing was supervised by conducting internal audit regularly. Educational financing accountability was performed by reporting the use of financing timely, accurate, transparent, and accountable. Continuous improvement of educational financing was carried out monthly and annually. To conclude, conceptual model of quality based-education financing management at both pesantren is implemented comprehensively and integrally.