Dampak Otonomi Daerah Terhadap Pembiayaan Pendidikan di MAS YBH Cimindi Kabupaten Pangandaran

Abstract

This study aims to analyze the impact of regional autonomy on education financing at MAS YBH Cimindi in Pangandaran Regency, highlighting how the role of local government influences the financial sustainability of faith-based private educational institutions. The significance of this research lies in addressing the gap in the literature regarding the implications of regional autonomy on madrasahs under the Ministry of Religious Affairs, particularly in applying the principles of good governance such as participation, transparency, and accountability in financial management. This research employs a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation. The findings reveal that although the madrasah receives support from the local government in the form of operational funds, infrastructure assistance, and affirmative programs, budget constraints and the limited involvement of teachers in budget planning remain major challenges. Additionally, financial reporting has utilized the EMIS and BOS Kemenag applications; however, practices of transparency and accountability remain largely administrative and have yet to involve the full participation of the madrasah community. These findings indicate that within the framework of regional autonomy, the implementation of good governance still needs to be enhanced to ensure the effectiveness and sustainability of education financing. This research implies the importance of strengthening locally collaborative financial management systems and inclusive oversight within religious-based private educational institutions.