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Financial Sustainability of Private Islamic Secondary Schools in Indonesia: An Integrative Analysis Using HHI, Educational Investment Theory, and Islamic Education Management

Jurnal Iman dan Spiritualitas · Vol. 6 No. 3 (2026) · hlm. 1215–1228

DOI
10.15575/jis.v6i3.55126
ISSN
2775-4596
Terbit
2026-09-10
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The financial sustainability of private Islamic senior secondary schools in Indonesia represents a strategic challenge that has received limited scholarly attention through systematic financial sustainability frameworks. This study aims to diagnose the sustainability of financing, analyze the orientation of educational investment, and evaluate budgeting practices through the lens of Islamic Education Management (IEM) at Madrasah Aliyah Mathla'ul Anwar Pameuntasan, Bandung Regency. A qualitative approach with a single case study design was employed; data were gathered through semi-structured interviews with three key informants guided by a structured interview protocol encompassing four thematic domains, field observation, and documentary analysis of e-RKAM data for fiscal year 2025, analyzed using the Miles–Huberman–Saldana interactive model supplemented by Herfindahl–Hirschman Index (HHI) calculations. Findings indicate: (1) revenue concentration formally reaches HHI = 1.0 with a 0% operating margin and no financial reserves, signaling a financially vulnerable condition; (2) a critical investment allocation distortion exists between physical infrastructure (19.6%) and teacher professional development (0.5%); and (3) the institution partially fulfills the amanah and shaffafiyyah principles but remains deficient in the maslahah and istimrar dimensions. Two testable propositions are advanced, and this study contributes an integrative, e-RKAM-based diagnostic framework for private Islamic secondary schools within an IEM context.

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34 penulis · 91 tautan kepenulisan bersama · 36 lintas organisasi

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  • Sunan Gunung Djati State Islamic University Bandung
  • Indonesia University of Education
  • Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
  • Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo
  • Universitas Islam Jakarta
  • Prince of Songkla University
  • Sultan Idris Education University
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Iska FatmawatiAfiliasi tidak diketahui3
Ade Abdullah SidiqSunan Gunung Djati State Islamic University Bandung3
Eva SaufanaAfiliasi tidak diketahui3
Yeti HeryatiSunan Gunung Djati State Islamic University Bandung2
Yuli MarlinaUniversitas Islam Jakarta2
Uus RuswandiSunan Gunung Djati State Islamic University Bandung2
Valérie GrollauAfiliasi tidak diketahui1
Ibrahem NarongraksakhetPrince of Songkla University1
Muhammad ThoyibUniversitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo1
Badru NgohAfiliasi tidak diketahui1
Linda Ayu KarismaUniversitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo1
Aan HasanahSunan Gunung Djati State Islamic University Bandung1
Syaza Hazwani ZainiSultan Idris Education University1
Enung NugrahaUniversitas Islam Negeri Sultan Maulana Hasanuddin Banten1
Aan AnsoriUniversitas Islam Negeri Sultan Maulana Hasanuddin Banten1
Encep SyarifuddinUniversitas Islam Negeri Sultan Maulana Hasanuddin Banten1
Chaerul RochmanSunan Gunung Djati State Islamic University Bandung1
Amar AmrullahSunan Gunung Djati State Islamic University Bandung1
Dedi JunaediIKIP Siliwangi1
Adam MalikSunan Gunung Djati State Islamic University Bandung1
Aan KomariahIndonesia University of Education1
Dedy Achmad KurniadyIndonesia University of Education1
Djam’an SatoriIndonesia University of Education1
Samrin SamrinInstitut Agama Islam Negeri Kendari1
Candra WijayaUniversitas Islam Negeri Sumatera Utara1
Sandra HidayatAfiliasi tidak diketahui1
Nurochim NurochimSyarif Hidayatullah State Islamic University Jakarta1
Bambang Samsul ArifinSunan Gunung Djati State Islamic University Bandung1
Ratu UtamiIndonesia University of Education1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/jis/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Financial Sustainability of Private Islamic Secondary Schools in Indonesia: An Integrative Analysis Using HHI, Educational Investment Theory, and Islamic Education Management</dc:title>
	<dc:creator>Hidayat, Hidayat</dc:creator>
	<dc:creator>Lutfi, Atep Muhammad</dc:creator>
	<dc:creator>Badrudin, Badrudin</dc:creator>
	<dc:creator>Zaqiah, Qiqi Yuliati</dc:creator>
	<dc:creator>Najikh, Mukhamad</dc:creator>
	<dc:subject xml:lang="en-US">educational investment</dc:subject>
	<dc:subject xml:lang="en-US">e-governance</dc:subject>
	<dc:subject xml:lang="en-US">financial sustainability</dc:subject>
	<dc:subject xml:lang="en-US">Islamic Education Management</dc:subject>
	<dc:subject xml:lang="en-US">Islamic secondary school</dc:subject>
	<dc:subject xml:lang="en-US">revenue concentration</dc:subject>
	<dc:description xml:lang="en-US">The financial sustainability of private Islamic senior secondary schools in Indonesia represents a strategic challenge that has received limited scholarly attention through systematic financial sustainability frameworks. This study aims to diagnose the sustainability of financing, analyze the orientation of educational investment, and evaluate budgeting practices through the lens of Islamic Education Management (IEM) at Madrasah Aliyah Mathla'ul Anwar Pameuntasan, Bandung Regency. A qualitative approach with a single case study design was employed; data were gathered through semi-structured interviews with three key informants guided by a structured interview protocol encompassing four thematic domains, field observation, and documentary analysis of e-RKAM data for fiscal year 2025, analyzed using the Miles–Huberman–Saldana interactive model supplemented by Herfindahl–Hirschman Index (HHI) calculations. Findings indicate: (1) revenue concentration formally reaches HHI = 1.0 with a 0% operating margin and no financial reserves, signaling a financially vulnerable condition; (2) a critical investment allocation distortion exists between physical infrastructure (19.6%) and teacher professional development (0.5%); and (3) the institution partially fulfills the amanah and shaffafiyyah principles but remains deficient in the maslahah and istimrar dimensions. Two testable propositions are advanced, and this study contributes an integrative, e-RKAM-based diagnostic framework for private Islamic secondary schools within an IEM context.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-09-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/jis/article/view/55126</dc:identifier>
	<dc:identifier>10.15575/jis.v6i3.55126</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Iman dan Spiritualitas; Vol. 6 No. 3 (2026): Jurnal Iman dan Spiritualitas; 1215-1228</dc:source>
	<dc:source>2775-4596</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/jis/article/view/55126/17165</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Hidayat Hidayat, Atep Muhammad Lutfi, Badrudin Badrudin, Qiqi Yuliati Zaqiah, Mukhamad Najikh</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>