Integration of School Financial Management and Educational Reports to Improve Educational Quality

Abstract

Many private Islamic primary schools in Indonesia still manage their finances and educational report card quality indicators separately. This leads to a waste of funds, meaning that it does not have a direct impact on improving the quality of learning in schools. This study aims to explore in depth the integration of school financial management and educational report. The study employed a descriptive qualitative approach with a cross-sectional research design, involving the treasurer and the headteacher as informants selected through purposive sampling. Data were collected through in-depth interviews, direct observation and analysis of supporting documents. The results of the study indicate that the educational institution has systematically implemented the principle of data-driven decision-making: educational report card indicators serve as the primary basis for RKAS planning, programme implementation, and financial monitoring and evaluation, supported by the Utsman Foundation’s internal digital platform. These findings demonstrate that the integration of educational report cards is not limited to the planning stage but encompasses all stages of financial management. The study confirms that the integration of educational report card data throughout all stages of financial management has been shown to enhance the effectiveness, efficiency, transparency, and accountability of school financial management. It is hoped that this study will make a theoretical contribution to the development of data-driven financial management models and provide insights for other private Islamic schools looking to adopt a financial management system based on educational reports.