Optimalisasi Pendekatan Manajemen Keuangan Pendidikan dalam Meningkatkan Efektivitas Operasional di MA Al Furqon Cimerak

Abstract

This study aims to analyze the optimization of educational financial management approaches in increasing operational effectiveness at MA Al-Furqon Cimerak, Pangandaran Regency. The focus of this research is on madrasah financial management involving various approaches, including traditional, programmatic, participatory, and performance-based approaches. This study uses a qualitative approach with a descriptive analytical method, and data was obtained through in-depth interviews, observations, and documentation studies. The subject of the study involved the treasurer of the madrasah. The results of the study show that financial management at MA Al-Furqon Cimerak still uses a traditional approach that is administrative, with inflexible budgeting and no measurable performance evaluation. The program approach implemented has not been fully optimal due to the lack of clear achievement indicators, while the participatory and performance-based approach has not been implemented optimally. This study concludes that more transparent, participatory, and performance-based financial management is needed to improve operational effectiveness and quality of education in madrasah.