Education Financing in the Management of Islamic Education

By Zhaiy Pahlevi

Education financing constitutes a fundamental element in the management of Islamic education. Without adequate financial support that is managed professionally, educational objectives are difficult to achieve optimally. In the study presented in the document, education financing is not merely understood as a technical financial matter, but as a managerial system integrated with Islamic values. Furthermore, the issue of Islamic education financing is not solely a managerial concern, nor merely an individual responsibility, but also a constitutional mandate and a matter regulated by the state. Within the framework of the study entitled “Mapping the Study of Education Financing in Islamic Education Management,” it is emphasized that the management of educational funds is a key factor in ensuring efficiency and effectiveness in maintaining the quality and sustainability of educational institutions.

Legally, the state’s commitment to education financing is affirmed in Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional (Law Number 20 of 2003 on the National Education System). Article 49 paragraph (1) stipulates that education funding, excluding educators’ salaries and official education expenses, must be allocated at a minimum of 20 percent of the State Budget (APBN) and at least 20 percent of the Regional Budget (APBD). In addition, Article 48 paragraph (1) of the same law states that the management of education funds must be based on the principles of justice, efficiency, transparency, and public accountability. Therefore, education financing is not merely a budgetary obligation, but must be managed professionally and transparently.

Within the scope of Islamic education management studies, financing is understood as a comprehensive process that includes the acquisition, allocation, utilization, and accountability of funds. These funds are used to finance teachers’ and educational staff salaries, the procurement of facilities and infrastructure, textbooks, extracurricular activities, and institutional quality development. The study also warns that weak financial administration often becomes an obstacle to optimizing educational programs. Without proper financial governance, the vision and mission of education are difficult to realize effectively and optimally. From an Islamic perspective, the principles of trust (amanah) and justice form the primary foundation for fund management. The Qur’anic teachings on the importance of recording financial transactions affirm that transparency and accountability are not merely modern demands, but integral parts of Sharia values and moral responsibility.

Historically, education financing in Islamic civilization was once fully the responsibility of the state through the Baitul Mal. The state guaranteed the educational needs of society, including teachers’ salaries and the provision of facilities. This concept demonstrates that education was regarded as a fundamental public necessity whose continuity must be ensured.

In the contemporary era, the optimization of Islamic education financing can be achieved through the diversification of funding sources, strengthening operational efficiency, and utilizing digital-based financial systems to enhance transparency. Funding sources are not limited to the government, but also include the community, parents, foundations, alumni, and donors.

Ultimately, the success of education financing is not measured solely by the size of the budget, but by the effectiveness of its management. Careful budget planning, orderly administrative implementation, and continuous evaluation and auditing are essential requirements to ensure that educational funds genuinely contribute to improving the quality of learning.

Thus, Islamic education financing is not only the responsibility of institutions, but also a legal mandate and a moral obligation that must be carried out with justice, transparency, and accountability.