MANAJEMEN PEMBIAYAAN BERBASIS KINERJA DALAM MENINGKATKAN EFISIENSI PENGELOLAAN MADRASAH

Abstract

This study aims to analyze performance-based financing management in improving madrasah management efficiency, particularly in budget planning, resource allocation, monitoring, and evaluation of educational program achievement. This study employed a qualitative approach using the library research method. Data were collected from relevant scholarly journal articles, books, and documents and analyzed using content analysis. The findings indicate that the efficiency of madrasah financing management can be improved through needs-based budget planning, priority-based resource allocation, the establishment of measurable performance indicators, budget realization monitoring, and evaluation of the alignment between financial expenditure and educational objectives. Successful implementation is supported by managerial competence, stakeholder participation, accurate data availability, transparency, and accountability. Conversely, limited human resource capacity and weak evaluation systems may hinder implementation. Performance-based financing management is a strategic approach to achieving effective, efficient, transparent, and quality-oriented madrasah management. Therefore, madrasahs need to integrate needs-based planning, priority-based budgeting, regular monitoring, and outcome-based evaluation in a sustainable manner.