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A Smart Transparency-Based Islamic Education Financing Strategy: Reconstructing Fiscal Planning in the Digital Era

Jurnal Iman dan Spiritualitas · Vol. 6 No. 2 (2026) · hlm. 741–754

DOI
10.15575/jis.v6i2.55580
ISSN
2775-4596
Terbit
2026-05-17
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The main challenge of Islamic Education Management (IEM) today lies in the stagnation of financing innovation, which still relies on conventional schemes and remains highly dependent on government support. This condition has an impact on limited space for innovation, low flexibility in budget management, and minimal transparency and accountability in the financial governance of Islamic educational institutions. This study aims to deconstruct the strategic planning framework for Islamic education financing by integrating the Smart Transparency approach as a basis for adaptive financial governance in the context of digital transformation. The study uses a qualitative method, with a literature-based case study approach, to critically analyse various education financing management models and digital governance practices in the public sector. The results show that the effectiveness of financing Islamic educational institutions is largely determined by two main factors: the digitalization of the financial governance system and the diversification of non-governmental funding sources, including Islamic philanthropy, strategic partnerships, and educational entrepreneurial innovation. The novelty of this study lies in the formulation of the Digital Fiscal Accountability (DFA) model that integrates digital transparency, technology-based financial reporting, and participatory control mechanisms as a preventive strategy to minimize budget inefficiency and strengthen public accountability in the management of Islamic education financing.

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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
Atep Muhammad LutfiSunan Gunung Djati State Islamic University Bandung5
Uus RuswandiSunan Gunung Djati State Islamic University Bandung4
Yeti HeryatiSunan Gunung Djati State Islamic University Bandung2
Yuli MarlinaUniversitas Islam Jakarta2
Hidayat HidayatSunan Gunung Djati State Islamic University Bandung2
Mukhamad NajikhSunan 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

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

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">A Smart Transparency-Based Islamic Education Financing Strategy: Reconstructing Fiscal Planning in the Digital Era</dc:title>
	<dc:creator>Fatmawati, Iska</dc:creator>
	<dc:creator>Badrudin, Badrudin</dc:creator>
	<dc:creator>Zaqiah, Qiqi Yuliati</dc:creator>
	<dc:creator>Saufana, Eva</dc:creator>
	<dc:creator>Sidiq, Ade Abdullah</dc:creator>
	<dc:subject xml:lang="en-US">educational finance</dc:subject>
	<dc:subject xml:lang="en-US">Islamic Education Management</dc:subject>
	<dc:subject xml:lang="en-US">smart transparency</dc:subject>
	<dc:subject xml:lang="en-US">strategic planning</dc:subject>
	<dc:description xml:lang="en-US">The main challenge of Islamic Education Management (IEM) today lies in the stagnation of financing innovation, which still relies on conventional schemes and remains highly dependent on government support. This condition has an impact on limited space for innovation, low flexibility in budget management, and minimal transparency and accountability in the financial governance of Islamic educational institutions. This study aims to deconstruct the strategic planning framework for Islamic education financing by integrating the Smart Transparency approach as a basis for adaptive financial governance in the context of digital transformation. The study uses a qualitative method, with a literature-based case study approach, to critically analyse various education financing management models and digital governance practices in the public sector. The results show that the effectiveness of financing Islamic educational institutions is largely determined by two main factors: the digitalization of the financial governance system and the diversification of non-governmental funding sources, including Islamic philanthropy, strategic partnerships, and educational entrepreneurial innovation. The novelty of this study lies in the formulation of the Digital Fiscal Accountability (DFA) model that integrates digital transparency, technology-based financial reporting, and participatory control mechanisms as a preventive strategy to minimize budget inefficiency and strengthen public accountability in the management of Islamic education financing.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-05-17</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/55580</dc:identifier>
	<dc:identifier>10.15575/jis.v6i2.55580</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Iman dan Spiritualitas; Vol. 6 No. 2 (2026): Jurnal Iman dan Spiritualitas; 741-754</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/55580/16464</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Iska Fatmawati, Badrudin Badrudin, Qiqi Yuliati Zaqiah, Eva Saufana, Ade Abdullah Sidiq</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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