ISC Paper Template in A4 (V1)

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

Journal of Education, Teaching, and Learning is licensed under

A Creative Commons Attribution-NonCommercial 4.0 International License.

EDUCATION FINANCING MANAGEMENT DURING THE COVID-19 PANDEMIC

AT THE MADRASAH TSANAWIYAH LEVEL: EXPLORATION OF ALTERNATIVE

SOLUTIONS

Yuniarto Mudjisusastyo1), Agustina Muliati2), Rini Ade Octaviany3), Winda Sitohang4), Rosvina Siburian5)
1) Universitas Negeri Medan, Medan, Indonesia

Email: yuniarto@unimed.ac.id
2) Madrasah Tsanawiyah Negeri 1 Medan, Medan, Indonesia

Email: agustinamuliati3@gmail.com
3) Universitas Negeri Medan, Medan, Indonesia

Email: riniadeoct@gmail.com
4) Universitas Negeri Medan, Medan, Indonesia

Email: windalamria17@gmail.com
5) Universitas Negeri Medan, Medan, Indonesia

Email: vinasiburian25@gmail.com

Abstract. The goal of this research is to describe how education funding management was used at the Islamic Junior

High School (Madrasah Tsanawiyah/MTsN) level in Medan City during the COVID-19 pandemic, as well as to assess

difficulties and potential solutions for education financing during the pandemic. The research method used was

descriptive qualitative, with an emphasis on education funding management, and empirical studies were used to address

the difficulties. Observation, interviews, and documentation were the three methods used to acquire data for this study.

The principal of the Islamic Junior High School (MTsN), namely MTsN 1, MTsN 2, and MTsN 3, Medan City, was the

source of information for this study. The findings revealed that education funding management was efficiently

implemented during the COVID-19 pandemic. Planning, implementing, coordinating, and supervising operations are all

part of the management process, as is giving a solution approach for madrasah principals in managing madrasah funding

throughout the pandemic, which has been shown to be successful and ideal. This study is designed to provide an

alternate approach for school leaders, administrators, and other stakeholders in terms of managing school finances.

Keywords: Financing management, education, COVID-19, Madrasah Tsanawiyah

I. INTRODUCTION

Financing is a vital part of the process of delivering

education to increase its quality. Financing and funding are

critical components of educational implementation and are

inextricably linked to management studies (Nafisa, 2017).

One of the most significant issues in education is funding.

Financing is a critical component in the process of delivering

education. The purpose of educational funding is to

maximize instructional activity (Amrizal, 2021; &

Octavianus, 2019).

Education finance, according to Mesiono (2021), is a fund

that must be used to fund all school-related activities. Good

and transparent financial management is required to solve

the challenge of education finance. One of the keys to

success in enhancing the quality of educational institutions is

good financial management within the institution (Nafisa,

2017). Furthermore, the fundamental demands of education,

the priority scale of the yearly school program, and the

competence of human resources to handle available money

based on sustainable planning are all critical to educational

development success (Lubis, 2021). Planning,

implementation, implementation, and monitoring are all

roles that may be empowered for proper management

(Amrizal, 2021).

Since the COVID-19 pandemic swept the globe, it has

had an impact on Indonesian schooling as well. The

administration, as well as other parties concerned in the field

of education, are working hard to ensure that educational

activities continue to function smoothly. The establishment

of a distant learning system is one evident example of the

pandemic's influence on education (Yemen, 2021; & Ozer,

2020). One of the schools that uses the distant learning

system is Islamic Junior High School (Madrasah

Tsanawiyah Negeri/MTsN). Teaching and learning activities

http://creativecommons.org/licenses/by-nc/4.0/
mailto:yuniarto@unimed.ac.id
mailto:agustinamuliati3@gmail.com
mailto:riniadeoct@gmail.com
mailto:windalamria17@gmail.com
mailto:vinasiburian25@gmail.com

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

that were formerly carried out at school were now required

to be carried out at home (Winata, 2021; & Basar, 2021); of

course, given the constraints and insufficient preparations,

the government was obliged to react quickly. The provision

of free internet quota assistance to students and teachers,

flexibility in the use of BOS funds, the allocation of

Affirmation BOS and Performance BOS for Covid 19 aid

funds, wage subsidies for educators and honorary education

staff, and so on are some of the policies implemented by the

government in order to make distance learning more

effective (Noor, 2021; & Madjid, 2021).

The COVID-19 pandemic, which has not yet ended and is

on the verge of becoming endemic, necessitates the

government's ability to adapt once more in formulating an

effective learning program, namely the birth of a new policy

known as Hybrid Learning, which allows students to spend

50% of their time face-to-face. To ensure the safety and

comfort of residents, this policy necessitates additional

facilities and infrastructure in the classroom, such as sinks,

hand soap, temperature detectors, hand sanitizers, masks,

and internet network facilities for all classes, as well as

projectors in all classes and other supporting infrastructure.

Of course, this has an impact on how education is funded.

One of these is the distribution of BOS money, which during

the COVID epidemic was primarily used to meet learning

demands. However, in practice, facilities, and infrastructure

that support teaching and learning activities in the classroom,

such as internet networks, internet quotas, and so on, have

not been provided as envisaged at the State Madrasah

Tsanawiyah (MTsN) education level.

Government policies and regulations based on

Permendikbud No. 19 of 2020 article 9A (1), consistency

between planning and budget use with the principles of

priority scale, transparency, and accountability in education

financing management (Waruwu, 2022), helped to

strengthen the education financing strategy during the

COVID-19 pandemic. Good governance begins with

financial planning, and excellent education will be realized

via implementation, openness, and accountability (Kurniady,

2018).

The goal of this study is to see how schools implement

funding management measures during the COVID-19

pandemic so that learning can function smoothly. Given the

complexity of the problems of implementing learning during

a pandemic and in light of the problems identified above, a

study was conducted with the following goals: (1) to learn

about the management of education financing at the

Madrasah Tsanawiyah level during the pandemic; (2) to

learn about the management of education financing at the

Madrasah Tsanawiyah level during the pandemic; and (3) to

learn about the management of education financing at the

Madrasah Tsanawiyah level during the pandemic; (2).

Recognizing the hurdles to financing implementation; (3)

Provide alternate funding management options to maximize

the attainment of learning goals during the pandemic.

II. METHODOLOGY

To explain helpful empirical investigations in line with

the concerns, this study employs descriptive research with a

qualitative technique with a focus on education funding

management. According to Syafrida (2015), qualitative

research should be conducted in a natural situation. Humans

are used as research instruments in this sort of research,

which tries to discover a basic theory, is descriptive,

prioritizes processes above outcomes, and develops a set of

criteria to verify its validity.

The research focused on the principals of the Madrasah

Tsanawiyah Negeri (MTsN) in Medan City, namely MTsN 1,

MTsN 2, and MTsN 3. Study subjects are chosen based on

the requirement for thorough research data, specifically

based on schools with excellent, medium, and poor

classifications. As a result, three institutions were chosen to

serve as Medan's madrasa schools' representatives.

Observation, interviews, and documentation were the three

methods used to acquire data for this study. The qualitative

data analysis approach was employed in this study to make it

easier to draw conclusions from an examination of the

components of education funding management. According

to Miles & Huberman (1995), analysis is defined as

depiction or verification in the qualitative analysis process.

Data reduction, data display, and drawing

conclusions/verification are the major processes.

III. RESULTS AND DISCUSSION

Education Financing Management during the COVID-19

Pandemic

The capability of the educational system to manage

education money on time is described as school financing

management. The principal's ability to carry out financial

management activities at Madsrasah Tsanawiyah Medan

City throughout the pandemic was judged to be adequate in

this study. The execution of education funding management

functions, such as planning, organizing, actuating, and

regulating, demonstrates this.

Planning for Education Funding

The planning process is always the starting point for

educational funding management actions. The process of

planning for school finance during the COVID-19 epidemic

at Madrasah Tsanawiyah (MTsN) in Medan began with a

work conference (raker). In the structure of RKAM, the

Working Meeting (Raker) works with requirements analysis

for a year of learning (Madrasah Budget Work Plan). The

madrasa head and the madrasa organizational structure,

which included teachers, madrasa committees, and academic

staff, attended the working meeting (Mustapa, 2021).

According to Banghart and Trull, planning must engage

many individuals and result in student-centered initiatives

(Noor, 2021).

Although there are programs that are not executed owing

to incidental programs that are more prioritized to be

implemented so that they may be carried out by lowering the

allocation of funds from other programs, RKAM becomes a

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

reference in executing school programs. As a result, the

actual use of money may differ from what was originally

anticipated. This issue has arisen since the global COVID-19

pandemic, which impacted education financing planning in

educational institutions such as Madrasah Tsanawiyah

(MTsN) in Medan City, resulting in an agreement on the

allocation of BOS funds based on the priority scale of school

needs to meet National Education Standards (Mulyati, 2021).

The school principle disclosed that the RKAM would be

prepared by ensuring that budget allocations can fulfill

school demands by include education finance such as

financial sources, nominal, and details on the usage of funds

(Ardiyan, 2022). Apart from the BOS money supplied by the

Central Government, the school principal indicated that

financing for Madrasah Tsanawiyah (MTsN) education in

Medan City comes from the school's partnership with the

corporation and from the school committee as a donation

collected from the community. According to Ardiyan (2022),

the central and local governments, parents, businesses, and

industry may all contribute to school revenue. Grants that do

not violate existing rules and regulations, foundations as

suppliers of private educational institutions, as well as the

general public and non-profit organizations, are all sources

of revenue. Furthermore, the RKAM describes program

activities based on a group of needs and pays special

attention to difficulties that may impact the school's

condition. Adjustments and alterations to the RKAM are

made based on the facts and current situations if there is a

mismatch between the plans created and their execution.

According to the results of the interviews, the principal of

Madrasah Tsanawiyah (MTsN) in Medan City planned

school budgets based on an analysis of school needs and the

priority scale in the COVID-19 pandemic, indicating that the

principal has implemented management principles based on

school needs. Educational planning, is a reasonable use of

systematic analysis of the educational growth process with

the goal of making education more effective and efficient, as

well as more in line with the requirements and objectives of

students and society (Waliyah, 2021).

Organizing Funding for Education

Organizing is a crucial component of long-term education

cost control. The separation of work among people inside

educational institutions is scrutinized (Noor, 2021). The

composition of the BOS fund management team is based on

the technical instructions of the Minister of Education and

Culture No. 1 of 2018, which consists of the principal as the

person in charge, the treasurer of the school's BOS, and

members of the school committee (Herman, 2019).

The madrasah/school principal works with senior teachers

and deputy madrasah principals, madrasah/school treasurers,

and madrasah committees to prepare for various activities

that will be carried out during the following year, as well as

the budget amount. If there are any incidental concerns that

have not been budgeted for in advance, the principal swiftly

coordinates so that they may be handled in a proper and

legal manner. The school principal also works with other

stakeholders, like SOEs and banks, to collaborate with

schools on budgeting contests and art performances in

schools, where these stakeholders give financial support and

sponsors. This is in accordance with the National Education

System Article IX of the Law of the Republic of Indonesia

Number 20 of 2003, which states: "The community is

required to offer resource assistance in the implementation

of education." This implies that the principal has a legal

foundation for coordinating and cooperating with the

community and stakeholders.

Based on the preceding description, it was determined that

the principal implemented a good coordination plan both

internally and internationally during the COVID-19

epidemic. The way education funding is managed will have

a direct impact on the quality of school education in terms of

facilities and instructional resources (Alfiani, 2021).

Education Financing Implementation

The realization step of the plans that have been made is

called implementation (Mulyati, 2021). BOS funds are

distributed based on adaptations to the requirements of the

school at the moment to support learning activities rather

than following the plan that has been developed in the

RKAM. so that BOS funding can be used in a variety of

ways. The use of BOS money in the realization process must

follow the criteria of openness, accountability, effectiveness,

and efficiency outlined in Article 48 of the Law on the

Education System No. 20 of 2003. (Waliyah, Alfiani, &

Mulyati, 2021)

During the outbreak, the component of Permendikbud

Number 8 of 2020 that governs the use of BOS money does

not regulate the money used to assist the teaching and

learning process, which is carried out through a remote

system. As a consequence, the Minister of Education,

Culture, Research, and Technology enacted Regulation No.

19 of 2020, which is in effect right now (Alfiani, 2021).

According to the study undertaken, the previously planned

2021 budget had to undergo various modifications during the

COVID-19 pandemic, particularly in dealing with the

pandemic scenario leading to an endemic, where the budget's

emphasis was still learning in the midst of Covid-19. The

BOS funds were then utilized to assist with the

implementation of learning from home as well as financing

for school administration activities, which were used to

purchase health protocol support facilities such as

disinfectant fluids, hand sanitizers, masks, and other

cleaning supplies. The elimination of the extracurricular

activities budget, the reduction of honorary teacher pay, and

the reduction of official travel expenditures are only a few of

the elements that must be changed.

Although there are still items to fix in planning that are

then changed in the Budget Implementation List (DIPA),

school principals may still do a good job with finances by

using tactics like cross-subsidizing, incorporating

stakeholders, and optimizing priority scales. so that the

implementation stage of managing education finance during

the COVID-19 epidemic is carried out in compliance with

the applicable BOS JUKNIS laws in terms of distribution,

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

disbursement, usage, shopping, bookkeeping, returns, and

taxation.

Supervision of Education Financing

Paying attention, monitoring, verifying, analyzing,

reporting on the execution, and ensuring that the objectives

of a previously established program or activity are met are

all examples of supervision (Sonedi, 2017; Jamalie, 2017; &

Majerie, 2017). In the supervision of education financing,

several elements must be considered, including: (1) process

elements, such as sustained efforts toward an action that is

owned from the implementation of a plan to the expected

final result; (2) the element of the object of supervision, such

as something that is the target of supervision, both receipts

and expenditures; (3) supervision size or standardization;

and (4) supervision techniques (Soemantri, 2021 & Salam,

2021).

Monitoring activities are conducted on real performance,

both in terms of process and results (Waliyah, 2021). The

head of the Medan City Ministry of Religion Office and

supervisors are in charge of verifying that the amount of

BOS budgeted for each budget component matches the

amount of BOS actually spent. Meanwhile, in line with the

Minister of Education and Culture's Regulation No. 6 of

2021, article 25, the principal is responsible for reporting

BOS funds; BOS financing plans can be filed through the

ministry's application system. The following fiscal year's

reports are due in September, December, and April (Alfiani,

2021). Reporting on BOS money at Medan City's Madrasah

Tsanawiyah (MTsN) is done both manually and digitally,

with the treasurer preparing reports that are subsequently

assessed by the principal. (1) Internal audits, which begin

with the head of madrasah, supervisors, and the Inspectorate

General of the Ministry of Religion of the Republic of

Indonesia, are carried out with the goal of supporting

management in identifying the flaws and failures of the

activities and programs carried out; (2) external audit, which

is conducted by the public or committees, as well as the

Republic of Indonesia's Supreme Audit Agency (BPK), with

the goal of offering a professional opinion on the feasibility

and trustworthiness of the accountability report.

The Impact of the COVID-19 Pandemic on Education

Financing

The global COVID-19 pandemic has resulted in a huge

rise in public health cost allocation. This has ramifications in

the field of education as well, as funds for education are used

to support health standards. Economic growth has slowed,

and poverty has risen as a result of the COVID-19 epidemic.

In the long run, the COVID-19 pandemic might have an

influence on the government's distribution of education

money. During the pandemic, online school standards

mandate that students have enough facilities and

infrastructure to support online learning activities. The

current state of the COVID-19 pandemic has posed a new

hurdle for educational advancement. As a result, a prompt

reaction from the government in the education sector is

required to address educational issues as soon as possible

during the epidemic. During the epidemic, the government

should spend additional funds to promote education

strengthening and give education assistance funds. So that

the government can lessen the risk of children dropping out

of school because of the COVID-19 epidemic, which has

resulted in the loss of jobs and the absence of parents (Buana,

2021).

According to the principal of Madrasah Tsanawiyah

(MTsN) Medan City, the most significant impact on

madrasas was a reduction in BOS funding of Rp. 200,000

per student. Of course, this has ramifications for madrasas'

learning processes. Meanwhile, madrasas must continue to

provide excellent service to all madrasa inhabitants.

Particularly in the hybrid learning system, which requires

kids to participate in learning at school for 50% of the time

and at home for 50% of the time. This means that madrasas

(schools) would have to develop new facilities and

infrastructure. Another budget issue is that numerous

madrasahs cut their committee funds during the COVID-19

outbreak, which meant that school revenue from the

committee was also lowered. This has an impact on honorary

instructors' pay, which is reduced during the epidemic. As a

result, madrasahs saw a drop in income from both BOS and

madrasa committee contributions during the COVID-19

epidemic.

Alternative Solutions Regarding Education Financing

Management Problems during the COVID-19 Pandemic.

According to previously accessible statistics, madrasas

witnessed a loss in income from both BOS funds and the

Madrasah Committee, which had repercussions for the

learning process in madrasas. Various previously planned

activities and budgets have to be amended along the way.

However, as a manager, the Madrasah Head must have

alternate problem-solving strategies in place to ensure that

learning continues to function smoothly during the epidemic.

The solutions offered by the madrasah principal include: (1)

cross-budgeting subsidies, namely budgeting for activities

that have value and income, such as profits from school

businesses, such as cooperatives, school canteens, and other

businesses; (2) reduction of extracurricular activities; (3)

reduction of honorary salaries but still within the minimum

standard of salary, namely applying an honorarium of Rp.

50,000 per hour for a week. (4) Involving stakeholders

(BUMN, committees, environmental corporations, and local

communities) in madrasa activities, arts, and sports

celebrations.

When it comes to internet quotas for students, for

example, school principals work with providers to resolve

issues with data packages used in online and hybrid learning.

The government then facilitates the use of BOS money

granted to promote learning activities by allowing educators

and students to purchase credit, data packages, and paid

online education services through the Ministry of Religion

and Kominfo (Waliyah, 2021). During the current pandemic,

with financial conditions that are not in agreement with the

plan, this policy option has been shown to be a successful

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

implementation and is extremely beneficial as a solution

alternative.

IV. CONCLUSION

The education financing management process includes: (1)

planning, starting with a work meeting (Raker) which

discusses needs analysis for one year of learning in the form

of preparing the RKAM (Madrasah Budget Work Plan); (2)

organizing, with stakeholders (stakeholders) madrasas in an

effort to provide a budget for infrastructure and facilities for

learning processes and activities; (3) implementation, at this

level, the administration of education finance during the

COVID-19 pandemic is carried out in line with the

appropriate BOS JUKNIS regulations in terms of

distribution, disbursement, usage, shopping, bookkeeping,

returns, and taxation, and (4) supervision, i.e., monitoring

and improvement from the madrasa head at the internal level

to the supervisor, which is then prepared in the form of a

report by the madrasa treasurer to be shown and monitored

further to the madrasa committee, the Ministry of Religion

of the Republic of Indonesia, the Inspectorate General of the

Ministry of Religion of the Republic of Indonesia, and the

Agency, the Supreme Audit Agency (BPK) of the Republic

of Indonesia.

Several hurdles arose throughout the implementation

phase as a result of the pandemic scenario, which had an

impact on the BOS and school committee budgets. However,

as a manager, the principal has strategies and alternative

solutions to overcome this problem, including: (1) cross-

subsidizing the budget; (2) reducing the budget for

extracurricular activities; (3) cooperating with stakeholders

such as companies, BUMN, committees, and the community

in providing multiple learning facilities; and (4) Honorary

professors' honoraria should be reduced by imposing a

weekly honorarium payment of Rp. 50,000 per hour. In

terms of utilizing and absorbing educational expenditure,

these methods proved to be productive and efficient. This

study has implications for how schools manage their

finances so that they may use their resources most efficiently,

especially in light of the COVID-19 pandemic. The

government can use the study's conclusions as a foundation

for policy decisions, especially in the field of education.

REFERENCES

Alfiani, M. (2021). Komparasi Pengelolaan Dana BOS

Sebelum dan Pada Saat Pandemi Covid-19. JIMEA:

Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan

Akuntansi). 5 (3): 1927- 1941. DOI:

https://doi.org/10.31955/mea.vol5.iss3.pp1927-

1941

Amrizal, A., Bahrun, B., & Yusrizal, Y. (2021).

Management of Educational Financing in Higher

Education. Journal of Education Research and

Evaluation. 5 (4): 536-451.

Ardiyan, L., Daryanto, E., & Sinaga, O. (2022). Gambaran

Pembiayaan Pendidikan Pada Jenjang SMP

Kabupaten Deli Serdang di Masa Pandemi. Jurnal

Syntax Transformation. 3 (1): 97-103. DOI:

https://doi.org/10.46799/jst.v3i1.460

Basar, A. M. (2021). Problematika Pembelajaran Jarak Jauh

Pada Masa Pandemi Covid-19: (Studi Kasus di

SMPIT Nurul Fajri - Cikarang Barat - Bekasi).

Edunesia: Jurnal Ilmiah Pendidikan. 2 (1): 208-218.

DOI: https://doi.org/10.51276/edu.v2i1.112

Buana, H. W., & Hanifuddin, I. (2021). Pembiayaan

Pendidikan Anak Yatim Piatu Sebagai Dampak

Sekunder Pandemi Covid-19 di Indonesia Melalui

Zakat. Journal of Sharia and Economic Law. 1 (2):

69-88. DOI: 10.21154/invest.v1i2.3510

Herman, Amin, M. M., & Chair, M. (2019). Manajemen

Dana Bantuan Operasional Sekolah di Sekolah

Menengah Pertama Bruder Singkawang. Jurnal

Pendidikan dan Pembelajaran Khatulistiwa. 8 (10):

1-13. DOI:

http://dx.doi.org/10.26418/jppk.v8i10.36403

Kurniady, D. A., Setiawati, L., & Nurlatifah, S. (2017).

Manajemen pembiayaan pendidikan terhadap mutu

sekolah menengah kejuruan. Jurnal Penelitian

Pendidikan, 17 (3): 263-269. DOI:

https://doi.org/10.17509/jpp.v17i3.9620

Lubis, S. H. H., Daryanto, E., & Sinaga, O. (2021).

Efektivitas dan Efisiensi Biaya Pendidikan Selama

Masa Pandemi Covid-19 pada SMA di Kabupaten

Mandailing Natal. Syntax Idea, 3 (12): 2774-2786.

DOI: https://doi.org/10.36418/syntax-

idea.v3i12.1680

Madjid, U., Nurrahman, A., & Wahyuni, N. (2021).

Implementasi Program Dana Bantuan Operasional

Sekolah (BOS) Tingkat Pendidikan Dasar Pada

Masa Pandemi Covid-19 di Kabupaten Bandung

Provinsi Jawa Barat. Jurnal Ilmiah Wahana Bhakti

Praja. 11 (1): 65-84. DOI:

https://doi.org/10.33701/jiwbp.v11i1.1989

Mesiono, M., Suswanto, S., Lubis, R. R., & Haidir, H.

(2021). Manajemen Pembiayaan Pendidikan dalam

Meningkatkan Mutu Pendidikan di Madrasah

Aliyah Imam Muslim Serdang Bedagai. Intiqad:

Jurnal Agama dan Pendidikan Islam, 13 (1): 119-

134. DOI:

http://dx.doi.org/10.30596%2Fintiqad.v13i1.6244

Moleong, L. (2001). Metodotogi Penelitian Kualitatif.

Bandung: Remaja Karya.

Mulyati, S., & Safitri, S. (2021). Pengelolaan Pembiayaan

Dana Bantuan Pendidikan Menengah Saat Pandemi.

MANAGERE: Jurnal Manajemen Pendidikan

Indonesia. 3 (3): 160-171. DOI:

https://doi.org/10.52627/ijeam.v3i3.160

Mustapa, Yanti, N., Zaki, F., & Syamsurizal. (2021).

Analisis Pengelolaan Dana BOS Sebelum dan Saat

Pandemi Covid-19 Pada SMA Negeri 2 Sungai

Limau. Ikhtisar: Jurnal Pengetahuan Islam. 1 (1):

109-119. DOI: https://doi.org/10.55062/IJPI

https://doi.org/10.31955/mea.vol5.iss3.pp1927-1941
https://doi.org/10.31955/mea.vol5.iss3.pp1927-1941
http://dx.doi.org/10.21154/invest.v1i2.3510
http://dx.doi.org/10.26418/jppk.v8i10.36403
https://doi.org/10.17509/jpp.v17i3.9620
https://doi.org/10.36418/syntax-idea.v3i12.1680
https://doi.org/10.36418/syntax-idea.v3i12.1680
http://dx.doi.org/10.30596%2Fintiqad.v13i1.6244

Journal of Education, Teaching, and Learning

Volume 8 Number 1 Maret 2023. Page 1-6

p-ISSN: 2477-5924 e-ISSN: 2477-8478

Nafisah, D., & Widiyanto, W. (2017). Manajemen

Pembiayaan Pendidikan di Madrasah Aliyah.

Economic Education Analysis Journal. 6 (3): 788-

797.

https://journal.unnes.ac.id/sju/index.php/eeaj/article

/view/20316

Noor, T. R., & Monita, E. (2021). Efisiensi Alokasi Dana

Bantuan Operasional Sekolah (BOS) Pada Masa

Pandemi Covid-19. JDMP (Jurnal Dinamika

Manajemen Pendidikan). 6 (1): 51-58. DOI:

https://doi.org/10.26740/jdmp.v6n1.p51-58

Octavianus, S. (2019). The Cultivation of Indonesia’s

Education Financing Policy in Disruption Era.

International Journal of Advances in Social and

Economics. 1 (1): 16-21. DOI:

https://doi.org/10.33122/ijase.v1i1.36

Özer, M. (2020). Türkiye’de COVID-19 Salgını Sürecinde

Milli Eğitim Bakanlığı Tarafından Atılan Politika

Adımları Educational Policy Actions by the

Ministry of National Education in the times of

COVID-19. Kastamonu Education Journal. 28 (3):

1124-1129. DOI: 10.24106/kefdergi.722280

Peraturan Menteri Pendidikan dan Kebudayaan Nomor 19

Tahun 2020 Tentang Perubahan Atas Peraturan

Menteri Pendidikan No 8 Tahun 2020 Tentang

Petunjuk Teknis Bantuan Operasional Sekolah

Reguler, (2020).

Peraturan Menteri Pendidikan dan Kebudayaan Nomor 8

Tahun 2020 Tentang Petunjuk Teknis Bantuan

Operasional Sekolah Reguler, (2020).

Peraturan Menteri Pendidikan dan Kebudayaan Nomor 6

Tahun 2021 Tentang Petunjuk Teknis Pengelolaan

Dana Bantuan Operasional Sekolah Reguler, (2021).

Sonedi, S., Jamalie, Z., & Majeri, M. (2017). Manajemen

Pembiayaan Pendidikan Bersumber dari

Masyarakat. Fenomena. 25-46. DOI:

https://doi.org/10.21093/fj.v9i1.702

Somantri, A., & Salam, M. F. (2021). Pengawasan

Pembiayaan Pendidikan di Madrasah (Studi Kasus

di MTs Wihdatul Fikri Kabupaten Bandung).

Jurnal Pendidikan Islam. 12 (1): 83-94. DOI:

https://doi.org/10.22236/jpi.v12i1.7012

Syafrida, S. (2015). Kepemimpinan Kepala Sekolah.

Manajer Pendidikan. 9 (5): 679-685.

Undang-Undang Republik Indonesia Nomor 20 Tahun 2003

Tentang Sistem Pendidikan Nasional, (2006).

Waliyah, S., Dini, S. H., & Syarif, A. (2021). Manajemen

Pembiayaan Pendidikan Masa Pandemi Covid-19 di

SMK Gazza Wiguna 1. Transformasi Manageria. 1

(1): 77-98. DOI

https://doi.org/10.47467/manageria.v1i1.272

Waruwu, M. (2022). Strategi Pembiayaan Pendidikan Dasar

dan Menengah di Era Pandemi Covid 19: Sekolah

Swasta. Sapientia Humana: Jurnal Sosial

Humaniora, 2 (01): 15-25. DOI:

https://doi.org/10.26593/jsh.v2i01.5316

Winata, K. A., Zaqiah, Q. Y., Supiana, S., & Helmawati, H.

(2021). Kebijakan Pendidikan di Masa Pandemi.

Ad-Man-Pend: Jurnal Administrasi Manajemen

Pendidikan. 4(1): 1-6. DOI:

https://doi.org/10.32502/amp.v4i1.3338

Yaman, B. (2021). Examining the Distance Education

Processes and Practices in Turkey and China

During Covid-19 Pandemic. OPUS: Uluslararası

Toplum Araştırmaları Dergisi-International

Journal of Society Researches. 17 (Pandemi Ozel

Sayisi): 3296-3308. DOI: 10.26466/opus.857131

https://doi.org/10.21093/fj.v9i1.702
https://doi.org/10.22236/jpi.v12i1.7012
https://doi.org/10.47467/manageria.v1i1.272
https://doi.org/10.26593/jsh.v2i01.5316
https://doi.org/10.32502/amp.v4i1.3338
https://doi.org/10.32502/amp.v4i1.3338