MODEL CHARACTER-BASED FINANCIAL MANAGEMENT UNTUK SEKOLAH DI ERA KURIKULUM MERDEKA
DOI:
https://doi.org/10.33143/jes.v11i2.5557Abstrak
Implementasi Kurikulum Merdeka menuntut sekolah untuk menerapkan tata kelola keuangan yang transparan, partisipatif, dan berorientasi karakter. Namun demikian, berbagai penelitian menunjukkan bahwa praktik manajemen keuangan di sekolah masih menghadapi tantangan integritas, akuntabilitas, literasi finansial, serta lemahnya budaya tata kelola. Artikel ini bertujuan merumuskan Model Manajemen Keuangan Berbasis Karakter (Character-Based Financial Management/CBFM) melalui kajian literatur nasional dan internasional. Menggunakan pendekatan kajian literatur sistematis, artikel ini mengidentifikasi prinsip, struktur, dan relevansi model tersebut dengan implementasi Kurikulum Merdeka. Hasil analisis menunjukkan bahwa (1) nilai karakter integritas, tanggung jawab, amanah, kejujuran, dan transparansi merupakan fondasi utama tata kelola keuangan sekolah; (2) Kurikulum Merdeka memperkuat otonomi sekolah, pelibatan pemangku kepentingan, dan budaya reflektif yang mendukung tata kelola yang akuntabel; dan (3) penerapan model CBFM meningkatkan kepercayaan publik, efektivitas penggunaan anggaran, dan mutu pembelajaran. Artikel ini menawarkan model CBFM sebagai pendekatan terpadu yang memadukan nilai karakter Profil Pelajar Pancasila dan budaya sekolah untuk memperkuat tata kelola keuangan yang etis dan berkualitas. Kata kunci: manajemen keuangan sekolah; karakter; Kurikulum Merdeka; akuntabilitas; tata kelola pendidikan; integritas; transparansi. . A MODEL OF CHARACTER-BASED FINANCIAL MANAGEMENT FOR SCHOOLS OF THE KURIKULUM MERDEKA Abstract The implementation of the Kurikulum Merdeka requires schools to adopt financial governance that is transparent, participatory, and character-oriented. However, various studies indicate that school financial management practices continue to face challenges related to integrity, accountability, financial literacy, and weak governance culture. This article aims to formulate a Character-Based Financial Management (CBFM) Model through a review of national and international literature. Using a systematic literature review approach, this study identifies the principles, structural components, and relevance of the model to the implementation of the Kurikulum Merdeka. The results show that (1) character values such as integrity, responsibility, trustworthiness, honesty, and transparency constitute the core foundations of school financial governance; (2) the Kurikulum Merdeka strengthens school autonomy, stakeholder engagement, and reflective culture, all of which support accountable governance; and (3) the application of the CBFM model enhances public trust, budget-use effectiveness, and the quality of learning. This article proposes the CBFM model as an integrated approach that embeds the character values of the Pancasila Student Profile and school culture to reinforce ethical and high-quality financial governance. Keywords: school financial management; character; Kurikulum Merdeka; accountability; educational governance; integrity; transparency.Referensi
Amiri, A., & Wood, E. (2022). Ethical leadership and financial governance in education institutions: A systematic review. Educational Management Administration & Leadership, 50(6), 945–964. https://doi.org/10.1177/17411432211023412
Andriani, D., & Septi, W. N. (2022). Perencanaan partisipatif dalam pengelolaan anggaran sekolah. Jurnal Administrasi Pendidikan Indonesia, 13(2), 145–158.
Berkowitz, M. W., & Bier, M. C. (2020). Character education and moral development: Theory and practice. Journal of Moral Education, 49(3), 295–311. https://doi.org/10.1080/03057240.2019.1692850
Bush, T. (2021). Leadership and management development in education (3rd ed.). London: Sage Publications.
Bush, T., & Glover, D. (2016). School leadership and management: Values, vision, and ethical practice. Educational Review, 68(3), 313–327.
Fauziah, A., & Hidayat, R. (2023). Transparansi pengelolaan dana BOS di satuan pendidikan dasar. Jurnal Akuntabilitas Pendidikan, 11(1), 44–58.
Guthrie, J., Parker, L., & Dumay, J. (2019). Public sector accountability and governance: Theories, practice and perspectives. Financial Accountability & Management, 35(3), 236–249.
Hallinger, P. (2020). Leadership for learning: Lessons from 40 years of empirical research. Journal of Educational Administration, 58(3), 291–310.
Hendri, S., & Safriandi, S. (2021). Penguatan SOP keuangan sekolah melalui pendekatan nilai karakter. Jurnal Manajemen Pendidikan Islam, 9(2), 112–126.
Kemendikbudristek. (2022). Panduan Implementasi Kurikulum Merdeka. Jakarta: Kemendikbudristek RI.
Lau, W. W. F., Choi, A. C. K., & Ko, P. Y. (2020). Financial literacy, resource allocation, and decision-making among teachers. International Journal of Educational Management, 34(6), 1041–1055.
Lickona, T. (2018). Educating for character: How our schools can teach respect and responsibility. Bantam Books.
Ozdemir, M. (2021). Transparency in school financial management: A comparative analysis. International Journal of Educational Policy and Leadership, 16(4), 1–15.
Rahmawati, S., & Sutama, S. (2021). Akuntabilitas pengelolaan keuangan sekolah dasar di era desentralisasi pendidikan. Jurnal Akuntabilitas Manajemen Pendidikan, 9(2), 177–189.
Sari, N., & Mulyani, R. (2021). Permasalahan transparansi dan akuntabilitas keuangan di sekolah negeri. Jurnal Administrasi dan Kebijakan Pendidikan, 6(1), 23–35.
Sowmya, R., & Rekha, K. (2021). Ethical budgeting practices in public education: A systematic review. International Journal of Public Administration, 44(12), 1055–1070.
UNESCO. (2020). Accountability in education: Global education monitoring report. Paris: UNESCO Publishing.
Wibowo, T., & Yunita, D. (2020). Transparansi dan pengawasan pengelolaan dana BOS pada sekolah dasar. Jurnal Pendidikan Ekonomi Indonesia, 3(2), 75–84.
Zamzami, F., & Rahmi, L. (2021). Literasi keuangan komite sekolah dalam pengambilan keputusan anggaran. Jurnal Administrasi Pendidikan, 28(1), 1–12.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Publication Ethics and Publication Malpractice Statement
This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in our journals, including the authors, the editors, the peer-reviewers and the publisher (Directorate Research and Community Service, Universitas Ubudiyah Indonesia).
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed JES is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the authors, the journal editors, the peer reviewers, the publisher and the society.
Directorate Research and Community Service, Universitas Ubudiyah Indonesia (UUI) as publisher of this Journal takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions.
Publication decisions
The editors of the journals are responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.
Fair play
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
Confidentiality
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
