Analisis Pembiayaan Pendidikan di MI Sirojul Athfal 02 Bogor

Abstract

Madrasah Ibtidaiyah in rural Indonesia faces a dual challenge: meeting national education standards while managing severe financial constraints. The lack of diversified funding and limited implementation of Islamic financial instruments create structural vulnerabilities. Purpose: This study comprehensively analyses the education financing system of MI Sirojul Athfal 02, Sukajaya, Bogor, focusing on the effectiveness of limited fund management, implementation of sharia principles, and optimization of the financial oversight system. Methods: A qualitative case study approach was employed. Data were collected through semi-structured in-depth interviews with three key informants (school principal, treasurer, and system operator), participatory observation, and document analysis. Data validity was ensured through source and method triangulation, as well as member checking. Results: Findings reveal a high dependency on government funds (BOS and APBN), with limited use of Islamic philanthropic instruments such as waqf, infaq, and zakat. Implementation of the e-RKAM system enhanced financial transparency and accuracy, though constrained by unstable internet connectivity in rural areas. Sharia values (shafahah, 'adalah, mas’uliyyah) were implemented procedurally, while substantive use of Islamic financial instruments remains underdeveloped. Conclusions: The study proposes a “Sustainable Islamic Education Financing Model” comprising three pillars: diversified Islamic financing, technology-enhanced governance, and community-based resource mobilisation, offering a practical framework for madrasah with similar demographic and geographic profiles.