Reciprocal Partnership Model as an Innovative Strategy in Strengthening the Financial Independence of State Madrasah
DOI:
https://doi.org/10.31538/ndhq.v10i2.185Keywords:
Independence, Financing, Madrasa Budget, EntrepreneurshipAbstract
High dependence on DIPA and BOS funds has caused Madrasah Aliyah Negeri (MAN) 2 in Serang Regency to experience significant financial disruption since 2020. This dependence reflects the poverty crisis in education financing and the demand for new strategies to achieve financial independence for Islamic educational institutions. This study aims to technically examine how state madrasas can build an integrated and effective entrepreneurship system by optimizing internal resources and external partnerships based on a reciprocal model (reciprocal partnerships). Using a qualitative approach with a naturalistic paradigm, data was collected through in-depth interviews, non-participatory observation, and documentation with the madrasah principal, administrative staff, teachers, and external partners. Analysis was conducted using interactive methods that included data reduction, data presentation, and iterative conclusion drawing. The results show that the madrasah successfully achieved 80% of its self-financing target by utilizing cooperatives, a canteen, the Zakat Management Unit (UPZ), foster child programs, and collaboration with institutions such as the Banten Provincial Library and Archives Office. The implemented reciprocal partnership model has proven effective in expanding networks, strengthening literacy, and supporting educational programs without relying solely on the state budget. The main novelty of this research lies in the reciprocal partnership model within the context of religious-based state madrasahs, which has not been widely explored in the Islamic education management literature. The implications of this research emphasize the importance of visionary and entrepreneurial-oriented madrasah leadership in building an autonomous, adaptive, and financially sustainable institutional culture.
References
Abbas, J., Raza, S., Nurunnabi, M., Minai, M. S., & Bano, S. (2019). The impact of entrepreneurial business networks on firms’ performance through a mediating role of dynamic capabilities. Sustainability (Switzerland), 11(11). https://doi.org/10.3390/su11113006
Adisel, Andriany, D., Suryati, & Heldy Ramadhan Putra, P. (2022). Implementing Entrepreneurship Education in Extracurricular Activity (ECA) for Students. International Journal of Education in Mathematics, Science and Technology, 10(4), 955–970. https://doi.org/10.46328/ijemst.2621
Arief, M. Y., Tsauri, S., Judijanto, L., Ansori, Afra, N., & Kartiko, A. (2025). Principal Leadership: Effective Strategy in Increasing Entrepreneurship Spirit in Schools. Munaddhomah, 6(2), 281–294. https://doi.org/10.31538/munaddhomah.v6i2.1735
Ashour, H. K., Mahlhal, A. H., & Jebur, A. kadhem. (2021). The role of productive university in supporting the budget and educational process development. Economic Annals-XXI, 188(3–4), 23–30. https://doi.org/10.21003/ea.V188-03
Barlian, U. C., Permana, R. S., & Mahmudah, R. (2022). Strategi Manajemen Keuangan Sekolah Dalam Meningkatkan Mutu Pendidikan Di Ma Yamisa Soreang. Diklat Review : Jurnal Manajemen Pendidikan Dan Pelatihan, 6(2), 117–121. https://doi.org/10.35446/diklatreview.v6i2.1014
Basori, R., Raharjo, T. J., Prihatin, T., & Yulianto, A. (2023). Maintaining Salafi Values Through Innovative Management Practices At Pesantren. Jurnal Pendidikan Islam, 9(2), 145–156. https://doi.org/10.15575/jpi.v9i2.25376
Bogdan, R., & Biklen, S. K. (1998). Qualitative research for education: An introduction to theory and methods (3rd ed). Allyn and Bacon.
Creswell, J. W. autor. (2018). Research design qualitative, quantitative, and mixed methods approaches. California, United States SAGE Publications, Inc.
Dos Reis Fonseca, A., Jorge, S., & Nascimento, C. (2020). The role of internal auditing in promoting accountability in higher education institutions. Revista de Administracao Publica, 54(2), 243–265. https://doi.org/10.1590/0034-761220190267x
Hastuti, M., Yamin, M., & Hakim, L. (2018). Manajemen Kepala Sekolah dalam Pengelolaan Anggaran Pendapatan dan Belanja Sekolah SMA Negeri 10 Tanjung Jabung Timur. INNOVATIO: Journal for Religious Innovation Studies, 18(2), 131–148. https://doi.org/10.30631/innovatio.v18i2.45
Heriyanto, Sunyoto, K., & Mulyani, S. (2022). Prosedur Penyusunan Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) Di SD Negeri 014 Tunas Jaya Kecamatan Tempuling Kabupaten Indragiri Hilir. Manajemen Dan Administrasi Publik, 5(2).
Husin, S. A. (2018). An Overview of Madrasah Model of Education in Indonesian System of Education: Opportunity and Challenges. Madrasah: Jurnal Pendidikan Dan Pembelajaran Dasar, 10(2), Article 2. https://doi.org/10.18860/madrasah.v10i2.5376
Ibrahim, B. (2019). Madrasah Transformation Into Modern Educational Institutions During The New Order. Istawa : Jurnal Pendidikan Islam, 4(2), Article 2. https://doi.org/10.24269/ijpi.v4i2.2006
Iliichuk, L. (2023). Institutional Audit As a Key Instrument for Ensuring the Quality of Education. Mountain School of Ukrainian Carpaty, 29(29), 11–16. https://doi.org/10.15330/msuc.2023.29.11-16
Ismail, F., & Sumaila, N. (2020). Implementasi Manajemen Pembiayaan dalam Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Madrasah Aliyah Negeri 1 Bitung, Sulawesi Utara. MANAGERIA: Jurnal Manajemen Pendidikan Islam, 5(1), 1–18. https://doi.org/10.14421/manageria.2020.51-01
Kartiko, A., & Rohmania, N. R. (2025). Strategy to Increase Student Interest through Service Quality, Promotion, and Islamic Education Fees. Fikroh: Jurnal Pemikiran Dan Pendidikan Islam, 18(1), Article 1. https://doi.org/10.37812/fikroh.v18i1.1990
Khairuddin, N. K., & Ishak, M. S. I. (2023). Islamic crowdfunding model for empowering student entrepreneurship program in Malaysia. International Journal of Applied Economics, Finance and Accounting, 16(1), 56–65. https://doi.org/10.33094/ijaefa.v16i1.889
Kriswahyudi, G., Etek, Y., Marantika, A., Koderi, K., & Akmansyah, M. (2024). Management of The Head of Madrasah Aliyah in Entrepreneurship Development. Nidhomul Haq : Jurnal Manajemen Pendidikan Islam, 9(1), 91–103. https://doi.org/10.31538/ndh.v9i1.4453
Latief, H., Robani, A., Kamaruddin, M. F., & Rozikan. (2021). Becoming the state-funded madrasah or retaining autonomy: The case of two madrasahs in kelantan. Qudus International Journal of Islamic Studies, 9(1), 1–36. https://doi.org/10.21043/QIJIS.V9I1.7620
Lincoln, Y. S., & Guba, E. G. (1988). Criteria for Assessing Naturalistic Inquiries as Reports. https://eric.ed.gov/?id=ED297007
Ma`arif, M. A., Rofiq, M. H., Kausar, S., Sirojuddin, A., Kartiko, A., & Hasan, M. S. roni. (2024). Shaping Students’ Moderate Islamic Character At Madrasah. Jurnal Pendidikan Islam, 10(2), 323–335. https://doi.org/10.15575/jpi.v10i2.34029
Masrur, M. (2023). The Challenges of Implementing Online-Based Leadership in The Application of Education Innovations. Nidhomul Haq : Jurnal Manajemen Pendidikan Islam, 8(2), 227–241. https://doi.org/10.31538/ndh.v8i2.3916
Moeis, F. R. (2022). Unraveling the myth of madrasah formal education quality in Indonesia: A labor quality approach. Educational Research for Policy and Practice, 21(2), 177–200. https://doi.org/10.1007/s10671-021-09298-6
Mujayaroh, M., & Rohmat, R. (2020). Pengelolaan dan Pengalokasian Dana Pendidikan di Lembaga Pendidikan. Arfannur, 1(1), 41–54. https://doi.org/10.24260/arfannur.v1i1.151
Musiega, A., Nyawira, L., Tsofa, B., Njuguna, R. G., Munywoki, J., Hanson, K., Mulwa, A., Molyneux, S., Maina, I., Normand, C., Jemutai, J., & Barasa, E. (2023). Budget monitoring, accountability practices and their influence on the efficiency of county health systems in Kenya. PLOS Global Public Health, 3(11), 351–362. https://doi.org/10.1371/journal.pgph.0001908
Muttaqin, T., Wittek, R., Heyse, L., & Duijn, M. van. (2020). The achievement gap in Indonesia? Organizational and ideological differences between private Islamic schools. School Effectiveness and School Improvement. https://www.tandfonline.com/doi/abs/10.1080/09243453.2019.1644352
Najihah, I., & Tharaba, M. F. (2025). Building Sustainable Islamic Education: The Power of Innovative Entrepreneurship Education Management. 09(02), 653–666.
Nurhattati, N., & Ripki, A. J. H. (2021). Partisipasi Guru Dalam Penetapan Rencana Kegiatan dan Anggaran di Madrasah Ibtidaiyah Swasta. EDUKASI: Jurnal Penelitian Pendidikan Agama Dan Keagamaan, 19(3), 286–302. https://doi.org/10.32729/edukasi.v19i3.1072
Nurhidayati, I., & Sulistyowati. (2024). Manajemen Pembiayaan Sekolah dalam Menambah Sumber Pembiayaan Pendidikan Melalui Wirausaha di Sekolah Dasar Muhammadiyah Bekonang. Dirasah : Jurnal Studi Ilmu Dan Manajemen Pendidikan Islam, 7(1), 67–75. https://doi.org/10.58401/dirasah.v7i1.1078
Pastovenskyi, O., & Voznyuk, O. (2022). Institutional Audit of Educational Institutions As an Important Component of Ensuring the Quality of Education in Ukraine. Zhytomyr Ivan Franko State University Journal. Рedagogical Sciences, 3(3(110)), 29–48. https://doi.org/10.35433/pedagogy.3(110).2022.29-48
Rafsanjani, T. A., & Rozaq, M. A. (2024). Educational Problems in Indonesia. Solo Universal Journal of Islamic Education and Multiculturalism, 2(02), Article 02. https://doi.org/10.61455/sujiem.v2i02.197
Reznik, S. (2021). Internal Audit of School Activities As a Tool To Manage the Quality of Education. Economics & Education, 6(4), 23–27. https://doi.org/10.30525/2500-946x/2021-4-3
Ridder, H.-G. (2014). [Review of Review of Qualitative Data Analysis. A Methods Sourcebook 3 rd Edition, by M. B. Miles, A. M. Huberman, & J. Saldaña]. Zeitschrift Für Personalforschung / German Journal of Research in Human Resource Management, 28(4), 485–487.
sahara Zaini, Z. F. H. R. (2019). Implementasi Fungsi-Fungsi Manajemen Pembiayaan Pendidikan Di Mts Al-Wasliyah Stabat. Journal Economy and Currency Study (JECS), 1(2), 1–9.
Saldaña, J. (2002). Analyzing Change in Longitudinal Qualitative Data. Youth Theatre Journal. https://www.tandfonline.com/doi/abs/10.1080/08929092.2002.10012536
Salmona, M., & Kaczynski, D. (2024). 6: Qualitative data analysis strategies. https://www.elgaronline.com/edcollchap/book/9781803927008/chapter6.xml
Serrano, D. R., Fraguas-Sánchez, A. I., González-Burgos, E., Martín, P., Llorente, C., & Lalatsa, A. (2023). Women as Industry 4.0. Entrepreneurs: Unlocking the potential of entrepreneurship in Higher Education in STEM-related fields. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00346-4
Shaturaev, J. (2021). Financing And Management Of Islamic (Madrasah) Education In Indonesia. Zeszyty Naukowe Politechniki Częstochowskiej Zarządzanie, 42(1), 57–65. https://doi.org/10.17512/znpcz.2021.2.05
Siagian, N., Amin, H., Munawati, S., Syafruddin, & Suprihatin. (2025). School Principal Supervision and Teacher Professionalism: A Study on Leadership in Islamic Schools. Munaddhomah, 6(2), 223–227. https://doi.org/10.31538/munaddhomah.v6i2.1765
Thomas, O. (2023). Entrepreneurship education: Which educational elements influence entrepreneurial intention? Industry and Higher Education, 37(3), 328–344. https://doi.org/10.1177/09504222221121065
Tsaknis, P. A., Sahinidis, A. G., Xanthopoulou, P. I., & Vassiliou, E. E. (2022). The impact of personality and entrepreneurship education on entrepreneurial intention. Corporate Governance and Organizational Behavior Review, 6(1), 130–138. https://doi.org/10.22495/cgobrv6i1p9
Wardiana, W., Fadli, A., & Masnun. (2024). Contribution of Women in the Education Management of Islamic Boarding School. Ulumuna, 28(1), 398–423. https://doi.org/10.20414/ujis.v28i1.805
Wardija, R. dan. (2021). Manajemen Keuangan Sekolah. Arsad Press.
Wasehudin, Rohman, A., Wajdi, M. B. N., & Marwan. (2023). Transforming Islamic Education Through Merdeka Curriculum in Pesantren. Jurnal Pendidikan Islam, 9(2), 255–266. https://doi.org/10.15575/jpi.v9i2.28918
Wulandari, A. E. (2022). Implementasi Evaluasi Diri Madrasah Sebagai Modal Penyusunan Rencana Kerja Anggaran Madrasah. Journal of Islamic Education Leadership, 2(2), 114–128. https://doi.org/10.30984/jmpi.v2i2.384
Zakariyah. (2024). Improving Madrasah Competitiveness Through Excellent Islamic Education Development Strategies. Nazhruna: Jurnal Pendidikan Islam, 7(1), 140–155. https://doi.org/10.31538/nzh.v7i1.4541
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Apud Apud, Nana Suryapermana, As'ari, Asyniha Maulidya, Rizal

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.



