Analisis Pengelolaan Keuangan Sekolah Berdasarkan Prinsip Syariah Di Madrasah Aliyah Kabupaten Tanjung Jabung Timur

Abstract

School financial management is a crucial aspect of educational administration, aiming to ensure the effectiveness, efficiency, transparency, and accountability of fund utilization. From an Islamic economic perspective, financial management is not merely administrative; it must be grounded in Islamic values ​​such as trustworthiness (amanah), justice, transparency (syafafiyah), accountability (mas'uliyyah), and public interest (maslahah). However, practical challenges persist in applying Sharia principles to financial management within educational institutions, necessitating a deeper analysis of their alignment with Sharia economic legal principles. This study employs a qualitative approach through field research. Data were collected via observation, interviews, and document analysis involving the madrasah head, treasurer, school committee, and other parties involved in financial management. Data analysis proceeded through stages of data reduction, data presentation, and conclusion drawing, while data validity was verified through source and technique triangulation.

The research findings indicate that financial management at Madrasah Aliyah in East Tanjung Jabung Regency is generally conducted through stages of planning, implementation, recording, reporting, and accountability in accordance with prevailing regulations. From a Sharia perspective, most management practices reflect the principles of trustworthiness, transparency, and accountability; however, certain aspects require improvement—specifically, optimizing information disclosure to all stakeholders and strengthening the financial managers' understanding of Sharia-based financial governance. Supporting factors for implementing Sharia principles include the school's commitment, clear regulations, and internal oversight systems, whereas inhibiting factors include limited human resources and a lack of training regarding Sharia financial management.