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Rifkiatul Musarofah; Dina Talitha Salsabila; St. Nur Azizah; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Management psychology plays a crucial role in enhancing the effectiveness of educational organizational management, particularly in understanding individual behavior, work motivation, leadership, and communication within the educational environment. The dynamic development of educational institutions requires a managerial approach that focuses not only on administrative aspects but also on the psychological aspects of the human resources involved. Therefore, the study of management psychology in education is essential to understand how this approach can support improvements in educational quality. This study aims to review and synthesize various studies on the application of management psychology in educational contexts and identify emerging research trends. The research questions posed are: (1) What are the trends and focuses of research on management psychology in education? and (2) What is the role of management psychology in improving the effectiveness of educational institution management? This study is expected to provide insights into how management psychology can be applied to enhance managerial performance and quality in education.

Mulyani, Sri; Mulyawan Shafwandy Nugraha

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to systematically analyze the literature on the implementation of external evaluation systems and accreditation management in improving the quality of Islamic education. It also seeks to provide a more comprehensive understanding of best practices that can be applied by Islamic educational institutions in responding to increasingly complex quality demands. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, this study identifies themes, strategies, and challenges found in previous studies. Articles were identified from Google Scholar, Garuda, and ScienceDirect databases within the 2012–2024 period. The selection process involved a step-by-step screening of titles and abstracts, resulting in 15 main articles for further in-depth review. The findings indicate that external evaluation functions as a strategic instrument to enhance accountability, transparency, and quality control in educational institutions. Key themes identified include the importance of a Total Quality Management (TQM) culture, the strategic role of Management Information Systems (MIS) in data governance, and the gap between administrative compliance and substantive quality improvement. This study concludes that effective accreditation management requires a shift from a bureaucratic approach toward a culture of continuous improvement integrated with Islamic values and oriented toward overall educational quality enhancement.

Ahmad Syauqi Albaar

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Tiara Rejeki

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the role of the school committee in improving the quality of Islamic Religious Education at Karya Bhakti Private Junior High School. The research employed a qualitative descriptive approach to gain an in-depth understanding of the committee’s involvement in educational activities. The research subjects consisted of the principal, Islamic Religious Education teachers, and school committee members. Data were collected through observation, interviews, and documentation. The data analysis process included data reduction, data presentation, and drawing conclusions systematically. The findings revealed that the school committee has performed its roles as an advisory, supporting, controlling, and mediating body. The committee contributes to program planning, supports religious activities, supervises implementation, and facilitates communication between the school and the community. However, these roles have not been carried out optimally due to limited participation and weak coordination among stakeholders. As a result, although the school committee plays an important role in enhancing the quality of Islamic Religious Education, improvements are still needed to increase its effectiveness. Strengthening collaboration, improving coordination, and increasing active participation from all members are essential to maximize the contribution of the school committee in supporting educational quality.

Bubun Munawar Burhanudin; R. Riana Yuhansyah; Neneng Sugiharti; Eva Aprianti; Ai Yuni Haryani +2 more

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine in depth the role of Islamic Religious Education (PAI) teachers as agents of tolerant da‘wah based on Islam Nusantara within multicultural elementary school settings. The research was conducted at SDN 2 Margasari, Pasawahan District, Purwakarta Regency, West Java, which represents the social, cultural, and religious diversity of students. This study employed a qualitative approach using a case study method to obtain a comprehensive understanding of PAI learning practices oriented toward tolerance values. Data were collected through in-depth interviews with PAI teachers and the school principal, direct observations of classroom PAI learning activities, and document analysis of religious programs and activities implemented at the school. The results indicate that PAI teachers play a strategic role in instilling values of tolerance, religious moderation, mutual respect, and appreciation of local wisdom through the application of dialogical, contextual, and inclusive learning methods. The learning strategies applied include the use of local stories and traditions that align with the values of Islam Nusantara, as well as the habituation of tasamuh (tolerance) attitudes in daily interactions within the school environment. This study recommends strengthening the competencies of PAI teachers in understanding and applying the Islam Nusantara approach, as well as integrating values of religious moderation into the elementary school curriculum as a systematic effort to build a culture of tolerance in multicultural educational settings.

Diana Dwi Septyaningrum; Nur Faizah Zulfa; Hikmatul Hasanah; Mu’alimin Mu’alimin

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

Improving the quality of education is a strategic issue that is the main focus in the development of educational institutions in Indonesia. In the era of globalisation and digital transformation, educational institutions are faced with the demand to produce graduates who are not only academically excellent, but also adaptive to changes and community needs. One approach that has been widely studied to address these challenges is the application of educational quality management. This study aims to systematically review various studies that discuss the concept, implementation, and results of the application of educational quality management, with the main question being how the application of quality management contributes to improving the quality of educational institutions. This study uses a literature review method by searching for scientific articles from 2019 to 2025 accessed through Google Scholar and the Publish or Perish (PoP) application. The search was conducted using the keywords ‘educational quality management’, ‘quality implementation’, and ‘improvement of educational institution quality’. From the search results of 15 articles, five main articles were obtained and analysed in depth based on their relevance to the topic and contribution to the research focus. The results of the study revealed three main themes: first, quality management is implemented as a continuous improvement strategy that emphasises planning, implementation, evaluation, and follow-up on quality; second, transformational and collaborative leadership are determining factors in the successful implementation of quality management; third, the implementation of quality management has been proven to improve student academic achievement and the effectiveness of educational institutions. This study concludes that educational quality management plays a significant role in building a culture of quality, accountability, and professionalism among educators. Further research is recommended to explore models of digital and participatory quality management implementation in the context of 21st-century education.

Jefri Jefri; Sendi Sendi; Herlini puspika sari

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Modern education focuses not only on sharing knowledge but also plays a crucial role in shaping students' character and ethics. This study explores the role of ethics as the foundation of teacher-student relationships, the moral challenges of the digital age, and character education strategies as solutions. Using literature review and conceptual analysis, the study found that values ​​such as honesty, responsibility, politeness, and mutual respect are key to creating harmonious interactions in the learning environment. On the other hand, technological advances and cultural changes present challenges in the form of decreased empathy and the misuse of social media. Therefore, character education based on teacher role models, collaboration, and humanistic discipline needs to be developed. The study's findings emphasize the importance of balancing digital advancements with moral development in realizing ethical and civilized education. The study also reveals that, despite significant challenges facing educators in the digital age, they can utilize technology to support better character formation through an educational model that emphasizes ethics. The role of families and communities is also crucial in supporting this character education, fostering synergy between all parties in creating a generation with noble character.

Yusnida Abila; Maftuhatul Afrah; Moch. Wildani Dwi Sulaiman; Mu’allimin Mu’allimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Improving the quality of education has become a crucial issue in the era of globalization, marked by increasing competition between institutions and public expectations for superior educational services. Integrated Quality Management (TQM) emerges as a strategic approach to improve the effectiveness, efficiency, and satisfaction of various educational stakeholders. This study aims to review the development of studies related to TQM implementation in education through a qualitative literature review. Data were collected from scientific articles published between 2020 and 2025 using Google Scholar and Publish or Perish with the keywords "TQM implementation in education." From the initial 30 articles, five of the most relevant main articles were selected. The analysis revealed three main themes: (a) the application of TQM to strengthen institutional resilience, (b) the integration of Islamic values ​​in quality management, and (c) the challenges and opportunities of TQM in vocational education. This study concluded that the stakeholder satisfaction dimension remains underexplored and requires further empirical research.

Ahmad Syadidunni’am; Andini Ramadiniyah; Umi Nur Khamidah; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The rapid advancement of digital technology, the increasing demand for educational quality, and the adoption of sustainability principles have significantly reshaped institutional management in modern education systems. Within this context, benchmarking and digital innovation emerge as crucial strategies to enhance governance effectiveness, strengthen institutional competitiveness, and foster sustainable educational transformation. This study systematically reviews recent research published between 2023 and 2025 to identify emerging trends in educational innovation, institutional governance, and sustainability strategies. Using a systematic literature review approach, relevant articles were retrieved from Google Scholar and Publish or Perish with keywords such Educational Benchmarking, Quality Management, Institutional Innovation, Adaptive Learning, Digital Transformation. Out of 35 articles identified, seven were selected for in-depth analysis based on thematic relevance and validity. The findings highlight five dominant themes: fundamental concepts of benchmarking in education, benchmarking as a strategy for quality improvement, benchmarking and institutional competitiveness, implementation challenges, and practical implications with future research directions. The synthesis suggests that the effectiveness of benchmarking depends on the synergy between leadership transformation, knowledge management, and digital benchmarking systems. This study concludes by recommending further exploration of benchmarking integration with green education and data-driven governance as a strategic pathway to advance sustainable education in the future.

Fajrin Afandi; Natasya Salsa Sabila; Nadia Khumairoh; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Quality culture in educational institutions has become a strategic issue to improve learning service quality and school accountability. However, its implementation still faces challenges such as limited human resources, resistance to change, and weak sustainable quality management strategies. This study aims to answer the question: how are the implementation strategies and supporting factors in strengthening quality culture within educational institutions based on previous research findings? This study employs a Literature Review (LR) method by collecting scientific articles from Google Scholar and Publish or Perish (PoP) using the keyword “budaya mutu” (quality culture) with a publication range from 2020 to 2025. From a total of 30 identified articles, a screening and eligibility process was conducted, resulting in 5 main articles analyzed thematically. The synthesis reveals three key themes: (1) the role of leadership and Total Quality Management (TQM) in reinforcing quality culture, (2) the application of the PPEPP/MBBS cycle for sustainable educational quality, and (3) supporting factors and challenges in developing a culture of quality. In conclusion, strengthening quality culture requires effective leadership, systematic management strategies, and cross-sector collaboration; future research is encouraged to develop field-based intervention models to test the effectiveness of quality culture strategies.

Umamul Muslikhin; St. Nur Azizah; Muhammad Taufiq Hidayatullah; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Service excellence has become a strategic issue in modern educational management because it is directly related to service quality, customer satisfaction, and the image of educational institutions. In the context of global competition and demands for public transparency, educational institutions are required to provide services that are effective, efficient, and oriented to the needs of students and the community. This study aims to systematically examine how the concept of service excellence is implemented in educational institutions and its impact on customer satisfaction. The method used was a systematic literature review, searching articles in national databases such as Google Scholar, Garuda, and campus journal portals using the keywords "service excellence," "service excellence," "education," and "customer satisfaction." Of the 20 articles found, seven met the analysis criteria. The results of the study revealed three main themes: improving the professionalism of educational staff, implementing the TQM concept in service, and strengthening a customer-oriented service culture. This literature synthesis concluded that service excellence significantly increases customer satisfaction and loyalty in educational institutions. Future research should focus on an integrative model of digital-based service excellence in educational institutions.  

Hulwatun Nisa; Ifrohatil Kamiliyah; Faidhiyatul Muna Iza; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Quality control is a crucial aspect in various fields, such as education, the food industry, and manufacturing, as it functions to maintain the consistency of service or product quality. Inaccuracy in managing quality can cause financial losses, damage an institution's reputation, and reduce stakeholder trust. Based on this urgency, this study reviews recent literature to answer the main question of how quality control strategies can be effectively applied in diverse organizations. The review was conducted through a qualitative literature review approach by exploring scientific publications via Google Scholar and the Publish or Perish (PoP) application. Article selection was based on the relevance of keywords related to quality control and was limited to publications from 2020–2025. Out of 24 articles found, filtering was done until 5 of the most relevant articles remained for in-depth analysis. The analysis reveals three main findings. In higher education, a strong internal quality system and a sustainable quality culture are needed. The food industry emphasizes the standardization of raw materials and optimization of production processes. Meanwhile, the manufacturing sector makes extensive use of statistical techniques and tiered inspections. Overall, the effectiveness of quality control requires a combination of technical, managerial, and organizational culture aspects. Future research is recommended to explore the integration of digital technology and sustainability principles in quality control practices.

Zainal Abidin; Roby Roby; Daryono Daryono; F. Silvi Dwi Mentari; Yuanita Yuanita +8 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Environmental character education from an early age is a strategic step in developing a generation that cares about the natural world. Instilling this value is crucial in concrete ways so that children can understand and directly experience the benefits of protecting the environment. One effort undertaken is through a simple hydroponic learning activity involving children from TKS Kartika V 16. The activity was held once at the Samarinda State Agricultural Polytechnic with the support of lecturers as resource persons. Through a hands-on learning method, the children were introduced to how to grow lettuce and bok choy using a simple hydroponic system. The learning process included an introduction to tools and materials, an explanation of the planting stages, and plant care. Observations throughout the activity showed high enthusiasm among the children. They were actively involved, from preparing the planting medium, planting the seeds, to providing air and nutrients to the plants. This activity fostered a sense of care and responsibility for the plants they grew themselves. Furthermore, the children's fine motor skills were also demonstrated through activities such as arranging the planting medium, sowing the seeds, and assembling the hydroponic equipment. This activity not only developed individual skills but also taught social values such as cooperation and mutual assistance. Children learn to work in groups, help each other, and appreciate each other's roles in the planting process. This hands-on, hands-on approach has proven effective in strengthening environmental awareness in a fun and contextual way. Therefore, environmental education through hydroponics can be a practical, inspiring, and easy-to-implement learning medium for young children, while also serving as a concrete example of how character education can go hand-in-hand with the introduction of environmentally friendly technologies.

Mifta Alfiyana Nashihah; Zakariyah Zakariyah; Ashari Ashari

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study describes the role of leadership in improving the quality of education through School Based Management which is applied at S MI Roudlotul Jannah Prambon with the formulation of the research problem: What is the role of leadership in improving the quality of education, What are the supporting and inhibiting factors in improving the quality of education through School Based Management . The method used is a qualitative approach with a case study approach. Data collection techniques are used by observation, interviews and documentation studies. Data analysis techniques are made by data reduction, data display and conclusion (verification) and data validity. The results of this study indicate that school principals have implemented SBM to improve the quality of education with the following activities: First, madrasah heads have planned and evaluated school programs, curriculum management and teaching and learning processes, student services, human resource management, financial management, facility management and Infrastructure and School-Community Relations. Second; the head of the madrasa plays a role as; Supervisors, Managerial and Educators thus the leadership role of the head of the madrasa at MI Roudlotul Jannah in order to improve the quality of education, has been quite well demonstrated by the graduation standards which increase every year. Third; supporting and inhibiting factors include: Supporting: Visionary Leadership, Qualified Teachers, Relevant Curriculum, Parental and Community Participation and Adequate Facilities; Barriers: Technology and Globalization Challenges, Lack of Funding Sources, Inadequate Evaluation and Monitoring, Lack of Access to Technology and Infrastructure.

Tri Nurul Aida; Laeli Nur Khanifah; Siti Dina Setiani; Siti Alya Aryanti

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This research entitled “Implementation of the Tangerang Smart Scholarship Program Fund Management Year 2023”. The objectives are the effectiveness of fund management and the impact of the of the scholarship program on access and quality of education for students from underprivileged families underprivileged families. The method used is a qualitative approach with data collection through interviews, observation, and literature study. Participants.Participants included the Education Office, Social Affairs Office, schools, and parents of students, who provided in-depth insights into the program management and policies. who provided in-depth insights into program management and education policy. The results showed that the Tangerang Smart Scholarship Program Scholarship Program has had a positive impact in reducing school dropout rates and increasing access to education at the primary and secondary school levels. access to education at the primary and junior secondary school levels. This program program helps students from low-income families to continue their education without being hindered by financial factors. without being hindered by financial factors, so that they can fulfill their learning needs such as books, uniforms and learning needs such as books, uniforms and transportation. However, there are challenges in managing the funds, especially the delay in distribution that affecting students' educational needs. In addition, the lack of transparency in scholarship recipient data leads to inaccuracies in the determination of scholarship recipients, with some students who did not meet the criteria still receiving the scholarship. scholarships. Communication between the education and social services offices needs to be improved. Research shows that sub-optimal coordination between the two agencies hindered the synchronization of data

Ira Restu Kurnia; Awalina Barokah; Gina Asri Ruwaida; Amelia Putri

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to implement the Pancasila Student Profile Strengthening Project (P5) with a multicultural education-based approach in the school environment. P5 is part of the Independent Curriculum which aims to form students with character according to Pancasila values. Multicultural education was chosen as the main approach to instill the values ​​of tolerance, mutual cooperation, and respect for cultural diversity. The method of implementing the activity includes socialization of the P5 concept, teacher training in implementing multicultural learning, and mentoring the implementation of the project with students. The results of the activity showed an increase in teacher understanding of the integration of Pancasila values ​​in the learning process and an increase in active student participation in activities that respect cultural differences. This activity also encourages the creation of an inclusive and harmonious learning environment. Thus, the implementation of P5 based on multicultural education has proven effective in supporting the strengthening of student character according to the Pancasila Student Profile.

Ani Apiyani

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Improving the quality of education in madrasahs is a strategic issue in enhancing the competitiveness of Islamic education in the global era. However, the implementation of quality management in madrasahs is often not yet systemically and sustainably integrated. This article aims to examine the application of Total Quality Management (TQM) in madrasah quality management and to formulate a conceptual model suited to the context of Islamic education in Indonesia. This study employs a qualitative approach using a library research method, with data collected from a range of relevant and up-to-date academic literature. The data were analyzed using content analysis to identify key concepts, theoretical relationships, and best practices in applying TQM within the madrasah environment. The findings reveal that the success of TQM implementation is influenced by transformational leadership of the madrasah principal, participation of all stakeholders, adoption of the CIPP evaluation model, and the internalization of Islamic values. This article proposes a TQM-based madrasah quality management model that is both contextual and applicable. It offers a theoretical contribution to the development of quality systems in Islamic education and recommends further field research to empirically validate the proposed model.

Nurhafizi Ade Putra; Lily Hidayati; Reza Amanda

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the capabilities of the head of the madrasah in developing the quality of education at Diniyah Takmiliyah Awaliyah (DTA) Nurul Huda, Napal Sisik Village. The head of the madrasah plays a strategic role in enhancing educational quality through effective management, motivating teachers, and fostering creativity in the learning process. However, this study also identifies various challenges faced, such as a lack of qualified human resources, limited funding, and insufficient community support. By employing a qualitative approach, this research is expected to provide constructive recommendations for the improvement and development of the educational system at DTA, thereby creating a generation that is both intelligent and has strong character.

Febri Sugiyanto; Teresia Ramadani; Sartina Wati; Ivan Fajriyanur

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This article's goal is to investigate the Qur'anic verses related to the quality management of Islamic education. This study employs a literature research method, which involves reviewing various journals and relevant reference books. The findings of his research indicate that quality education is an essential aspect in Islam. Such quality education functions it is not just for the transmission of knowledge, but also for the advancement of positive character and morals. Quality management in Islamic education is very important, especially in building a generation of noble and quality character. The Qur'an, which is the main guide for Muslims, contains quality management principles such as focus on customer satisfaction, leadership based on the example of the Prophet, Process-based approaches, integrated managerial systems, thoughtful decision-making and mutually beneficial relationships, can all be applied in Islamic education to ensure the quality of continuous and ethical learning. With the implementation of this quality management, Islamic education is expected to create a conducive environment for learning, improve the quality of educational outcomes and produce a generation that is prepared to contribute positively to society. Keywords: , 

Frida Orpa Bolla; Melkisedek N.B.C. Neolaka; Ardy Yosafat Pandie; Hendrik Toda

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research used in this study is a descriptive case study research. The results of the study show that SD Negeri Danau Ina Oesapa in the effectiveness of the management of school operational assistance funds (BOS) in improving the quality of education can be said to be effective. This can be seen from the first, the planning for the management of BOS funds at SD Negeri Ina Oesapa begins by compiling RKAS based on needs and in accordance with the components of BOS fund financing to improve the quality of education. Second, the implementation of BOS fund management at SD Negeri Ina Oesapa is adjusted to the RKAS which has been determined to improve the quality of education and in accordance with the BOS fund guidelines. Third, the evaluation of the management of BOS funds at SD Negeri Ina Oesapa is carried out by the principal and the government (Kupang City Education and Culture Office), the evaluation is carried out at the end of each year to correct errors in the management of BOS funds. Even so, there are still inhibiting factors in the management of school operational assistance (BOS) funds, namely, the disbursement of funds often experiences delays in BOS funds, schools are limited in making heavy repairs so that schools are still experiencing a shortage of rooms, and some students whose names are not readable in financial data. It is recommended that the central government needs to accelerate the distribution of BOS funds so that it is on time. Schools are expected to continue to develop facilities and infrastructure.