Volume 2, No. 5 May 2024 p-ISSN 3032-3037| e-ISSN
3031-5786
Education Financing Model
Transformation to Build Education Accessibility Through Free School Fees at
PKBM Golden
Rina Darmawan, Rugaiyah
Jakarta State University, East Jakarta, Indonesia
Email : rinadarmawanunj@gmail.com, rugaiyah@unj.ac.id
Abstract
The Ayo Lanjut Sekolah program at the Golden Community Learning Activity
Center offers access to tuition-free education for those disconnected from the
formal education system. This study explores the management of education
financing in the program context. Through a literature review approach, this
study identifies funding strategies from external sources and evaluates their
impact on program sustainability. The findings show that this innovative
approach successfully improves access to education without imposing costs on
learners. The implication emphasizes the importance of alternative models in
education financing management to support education inclusivity for equal
access to education that can be widely accepted. Suggestions for future
research include further development in the understanding of education finance
management and mapping sustainable funding models for similar programs. This
research is expected to provide valuable guidance for education practitioners
in designing inclusive and sustainable financing strategies to ensure equitable
access to education for all. The study utilized a literature review to assess
education financing management strategies at the Golden Community Learning
Activity Center, focusing on the impact of the Ayo Lanjut
Sekolah Program. Results indicated that sourcing
external funding, such as government grants and corporate donations, positively
affected program sustainability. This innovative approach addresses financing
challenges for marginalized communities, enhancing educational access. The
findings underscore the significance of inclusive financing models in improving
education accessibility for marginalized groups.
Keywords: Education Financing Management, Equitable
Access to Education, Free School Fee,
PKBM
Introduction
Education is a crucial foundation in building
an inclusive and sustainable society. However, social realities often show that
not all individuals have the right to education, especially those marginalized
or excluded from the formal education system. Amidst these challenges,
initiatives such as the Let's Go to School Program at the Golden Community
Learning Center are emerging as tangible efforts to overcome barriers to
educational accessibility. Equitable access to education is one of Indonesia's
essential dimensions of education development.
Equality of education is a condition in which
the implementation of education is carried out well both in cities and
villages. Equality of access to education is an effort to ensure that all
people have equal access rights regardless of differences in economic, social
status, or domicile location. Efforts to equalize education are carried out by
allocating an education budget of 20% of the State Budget (APBN), waiving fees
for elementary schools, and providing assistance for underprivileged students
at the secondary school level (Susilowati,
Mujiburrohman, & Fatimah, 2023). Increased access to education is shown by
the increased participation of the school-age population who receive education
and the improvement of the quality of teaching staff. Increasing access to
education is mandated by the 1945 Constitution to provide opportunities for
every community to get education to improve their quality of life. Completing
access to education is a priority for education development in Indonesia.
Improving the quality of teaching staff can be done by setting an example for
teachers and the Principal to improve the quality of students (Perdana, 2019).
Equitable distribution of national education
development is carried out through the allocation of education funds equally,
expanding access to education throughout Indonesia, and improving the quality
of teaching staff. National education equity is significant because it can
increase education's progress in Indonesia by allocating education funds
equally, expanding access to education throughout Indonesia, and improving the
quality of teaching staff (Maula,
Irwandi, Sari, Sarimin, & Rondonuwu, 2023). Companies can help build infrastructure and
provide essential services such as education, health, and transportation to
improve the standard of living of local communities, thereby contributing to
improving the quality of life of local communities and preventing horizontal
conflicts that can occur due to social and economic disparities (Shakila et al., 2024).
The Golden Community Learning Activity Center,
located in Jakarta and known for its fee-free Education Development
Contribution (SPP) service, aims to provide equitable learning opportunities
for those who have previously dropped out of school. Through an innovative
approach to education financing management, the Golden Community Learning
Activity Center strives to create an inclusive learning environment and expand
the reach of education for marginalized communities. Creating an inclusive
learning environment can be achieved by involving various stakeholders, such as
students, teachers, staff, and the community, in the school's entrepreneurial
activities. Educational financial management includes activities related to
financial procurement, financial utilization, and financial accountability to
achieve educational effectiveness and efficiency.
Education financial management also includes
planning, bookkeeping, spending, supervising, and school financial
accountability. In educational and financial management, principles include
fairness, efficiency, transparency, and public accountability (Komariah,
2018) in preparing financial
statements accurately and in real-time, following PSAK No. 45 standards
concerning accounting for non-profit organizations where educational
institutions are included. Using applications (software) allows the
presentation of monthly financial statements quickly and efficiently, replacing
manual processes that take time. In addition, this application also allows the
use of ERP concepts to present financial reports accurately and in real time (Lina, Sabriyanti, & Sartika, 2019). Therefore, this article aims to investigate
the strategies and practices of education financing management implemented by
the Golden Community Learning Activity Center in the context of the Ayo Lanjut Sekolah Program. Thus,
this research is expected to provide valuable insights into the program's
effectiveness in increasing participation and sustainability of education at
the broader community level.
Lack of education funding and infrastructure,
gaps in access to education between rich and poor regions, and lack of
community participation in the education development process (Mushthofa,
Munastiwi, & Dinana, 2022). The solution to the main problem of school
dropout in children from low-income families includes the need for cooperation
and attention between the school (principal and teachers) and the family or
parents in giving attention to children or students. With good support and
motivation, children will feel cared for and valued, so they are motivated to
learn, and awareness to learn can increase to reduce the dropout rate in
Indonesia (Yaneri,
Suviani, & Vonika, 2022). Companies can
build infrastructure, such as roads, bridges, and other public facilities,
which can improve the accessibility of local people to various services and
facilities (Bisbey, Nourzad, Chu, & Ouhadi, 2020).
Previous research has highlighted significant educational
challenges, including insufficient funding, inadequate infrastructure, and
disparities in access between affluent and impoverished regions (Mushthofa et
al., 2022). Addressing school dropout rates among
children from low-income families necessitates strong collaboration and support
between schools and families (Yaneri et al.,
2022). Motivated by care and encouragement,
students are more likely to engage in learning, thereby reducing dropout rates
in Indonesia. Corporate investment in infrastructure development, such as roads
and bridges, also enhances local accessibility to essential services and
amenities (Bisbey et al.,
2020).
The Ayo Lanjut Sekolah Program at the Golden Community Learning Activity
Center is an initiative that aims to provide educational opportunities to
individuals who were previously disconnected from the formal education system. The
Golden Community Learning Center provides access to inclusive and sustainable
education for needy people through various programs and services. Equality education provides opportunities for every
citizen who has not completed primary and secondary education, regardless of
ethnicity, religion, race, or group, as long as they are still interested and
willing to continue learning (Latifa & Pribadi, 2021).
One of the main challenges in achieving
equitable accessibility of education is the issue of financing. Individuals or
groups in challenging economic conditions often cannot afford their education.
This becomes more acute for those who have been cut off from the formal
education system, as experienced by the group who dropped out of school. The
Golden Community Learning Center stands out as a promising alternative to
tackling the problem of education financing. By offering education services
without tuition fees, the Golden Community Learning Activity Center provides
concrete solutions for those unable to continue their education. This gives new
hope in efforts to improve the accessibility of education for those in need.
The issue of educational accessibility for
communities that have been cut off from the formal education system is a significant
concern in efforts to create an inclusive and sustainable society. Complex
factors such as economic conditions, deficient educational infrastructure, and
social norms that limit learning opportunities become significant obstacles for
individuals who want to continue their education after being cut off from
school. In addition, the challenge of creating a sustainable and inclusive financing
model is also a severe obstacle to ensuring equitable access to education for
all levels of society. Inadequate financing models can be a significant barrier
for individuals wishing to further their education. In this context, this
research will focus on identifying factors that limit access to education for
out-of-school communities and challenges in creating sustainable and inclusive
financing models. In particular, this research will explore the scope and focus
of education financing management at the Golden Community Learning Activity
Center, which offers alternative solutions through the Ayo Lanjut
Sekolah program with free tuition fees.
This research explores the pivotal role of
financing management in enhancing educational accessibility for marginalized
communities disconnected from formal education systems. Specifically, it seeks
to identify effective financing strategies the Golden Community Learning
Activity Center employs to facilitate broader access to education.
Additionally, the study aims to evaluate the impact of the Ayo Lanjut Sekolah Program on
educational participation and sustainability, providing valuable insights for
program enhancement.
By addressing gaps in existing literature,
particularly in the context of alternative education programs, this research
aims to fill a critical void in understanding education financing for
marginalized groups. It emphasizes innovative approaches, such as
community-based financing models, to generate new insights and sustainable
solutions for improving educational access. Ultimately, this research
contributes to a broader knowledge of sustainable and inclusive financing
management practices, with implications extending beyond the local context to
inform educational policy and practice nationally and internationally. Therefore,
this study aims to fill this gap by delving deeper into education financing
management at the Golden Community Learning Activity Center and evaluating the
impact of the Ayo Lanjut Sekolah
Program on educational participation and sustainability.
This research emphasizes innovative approaches
in addressing the challenges of education financing for communities
disconnected from the formal education system. In this context, an innovative
approach refers to using new strategies and practices that have not been widely
explored in previous literature. In educational literature, some things
explored include educational innovation, contextual learning, educational
reform policies, education management, Muslim intellectual paradigms, the sociology
of Islamic education, and the urgency of innovation in the education system (Kadi &
Awwaliyah, 2017). For example, this study will focus on
non-traditional approaches in education financing management, such as
community-based financing models or intersectoral partnership-oriented
approaches. By carrying out this innovative approach, this research is expected
to produce new insights that can pave the way for developing creative and
sustainable solutions to improving access to education for people in need.
This research contributes to the scientific
field by broadening our understanding of sustainable and inclusive financing
management strategies and practices. By investigating strategies and practices
implemented by the Golden Community Learning Center, this research can provide valuable
insights into practical models for overcoming barriers to education financing.
The implementation of financing in education is carried out through fund
management with several practical steps, namely careful planning of the education
cost budget, implementation of financing following jukes and juniors, and adequate
budget supervision (Mulya, 2019). This research's implications are not limited
to the local context at the Golden Community Learning Activity Center. However,
they can also contribute to developing educational policy and practice at
national and international levels.
Furthermore, this research offers a unique
perspective by examining education financing management strategies and
practices at the Golden Community Learning Activity Center, explicitly focusing
on the Ayo Lanjut Sekolah
program. Its innovative approach explores how seeking external funding sources,
such as government grants and corporate donations, impacts program
sustainability. This fresh perspective sheds light on overcoming challenges in
education financing for communities outside the formal education system. By
emphasizing alternative models in financing management, the study contributes
to understanding sustainable and inclusive practices, promoting education
inclusivity for broader access.
Research Methods
This study uses a literature review approach (Firmansyah,
2022) to understand education financing management
strategies and practices at the Golden Community Learning Activity Center. This
approach was chosen because it provides flexibility in exploring the nuances
and complex contexts of the phenomenon under study. All stages are carried out
systematically; the first stage is identifying and synthesizing previous
research relevant to the topic. This literature
review was conducted by examining academic databases such as Google Scholar
using a combination of keywords relevant to the research topic, such as
"education financing," "education financing management,"
"access to education equity," "Community Learning Activity
Center" and "School dropout." The relevant articles are then
critically analyzed to understand key concepts, findings, and gaps in existing
research.
Data analysis is conducted inductively, where qualitative data from interviews and observations are analyzed thematically to identify emerging patterns, themes, and critical concepts. Literature Review is characterized by its flexibility and dynamic nature, allowing the development of multiple perspectives and in-depth exploration of less known or understood phenomena. The analysis results are then synthesized to form a coherent and overarching narrative about education financing management strategies and practices at the Golden Community Learning Center.
The study also employed a literature review
methodology to examine education financing management strategies and practices
at the Golden Community Learning Activity Center, facilitating a thorough
assessment of the Ayo Lanjut Sekolah
Program's impact on educational participation and sustainability. Data
collection involved an extensive review of relevant literature through academic
databases, synthesizing key findings, and identifying research gaps. Inductive
analysis of qualitative data from interviews and observations enabled the
identification of emerging patterns and themes concerning the center's
education financing strategies. The study faced methodological limitations,
such as potential bias in data interpretation and access to comprehensive
datasets, which may have affected the generalizability of findings. However,
the practical implications are significant, as the success of the center's
innovative financing approach suggests the broader applicability of alternative
models in education finance management. Socially, the study highlights the
importance of such models in promoting educational equity for marginalized
populations. Recommendations include further research to deepen understanding
of SPP-free education financing management and the development of a comprehensive
funding model for similar programs, incorporating both public and private
sector support.
Results and Discussion
The analysis results show that the strategy of
seeking funding from outside the school, both through government grants and
from corporate donors who care about education, positively impacts the
sustainability of the Ayo Lanjut Sekolah
program at the Golden Community Learning Activity Center. Community Learning
Activity Center (PKBM) is a community learning initiative established by and
for the community. PKBM is a community-based institution that is essential for
establishing, managing, learning, developing, and progressing. PKBM development
strategies include effective and efficient management of human resources,
application of capacity-building approaches, community empowerment, and
optimization of management functions such as planning, organizing, mobilizing,
coaching, assessing, and developing.
Human resource strategies that can be applied
in PKBM development include recruitment and selection, human resource planning,
training and development, performance appraisal, compensation, and
staff/employee management (Himayaturohmah,
2017).
Community participation in implementing community learning center
programs is carried out through four stages: participation in planning,
implementing activities, monitoring, and evaluation, and taking benefits (Hermawan &
Suryono, 2016). These results indicate that the SPP-free
education financing management model can be implemented sustainably with
innovative approaches in addressing the challenges of education financing for
communities disconnected from the formal education system.
PKBM also organizes continuing education for
residents so that knowledge and skills improve the quality of life in
education, income, health, environment, religion, art, and culture. PKBM also
stimulates citizens' independence, allowing them to contribute to the
development of their community and even to nation-building. PKBM has a role as
a forum formed from, by, and for the community to increase citizens' knowledge,
skills, and independence. PKBM also functions as a community research center,
especially in the development of non-formal education, to explore, analyze, and
solve various problems in the field of non-formal education and skills (Zaifullah,
Cikka, Kahar, Ismail, & Iskadar, 2023).
These findings imply the importance of
developing sustainable and inclusive financing strategies in the context of
alternative education, which can ensure more comprehensive access to education
for those in need. In addition, the findings also provide new insights into the
potential contribution of the private sector, especially in terms of corporate
social responsibility, in supporting the education of marginalized communities.
Nevertheless, it is essential to remember that this approach has limitations, including
challenges in securing long-term funding and ethical considerations related to
private sector involvement in education.
Therefore, the suggestion for further research
is to map a more comprehensive and sustainable funding model and consider the
social and ethical implications of efforts to improve access to education for
all. Thus, the results of this analysis make a valuable contribution to the
understanding of education financing management and efforts for equitable
access to education in the community.
The interpretation of the analysis results
shows that the strategy of seeking funding from outside schools, both through
government grants and from corporate donors who care about education, has significantly
impacted the sustainability of the Ayo Lanjut Sekolah program at the Golden Community Learning Activity
Center. Through this innovative approach, the institution has successfully
overcome the challenge of financing education for communities disconnected from
the formal education system. These results illustrate the importance of
introducing alternative models in education financing management that can
address the need for equitable access to education for marginalized groups.
By relying on funding sources from outside the
school, the Golden Community Learning Activity Center can maintain the
continuity of the Ayo Lanjut Sekolah
program without charging tuition fees to participants. This shows that
innovation in education financing can be vital to improving inclusiveness and
sustainable education, which is aligned with the sustainable development goals.
Therefore, these results make an essential contribution in the context of
education reform and public policy to achieve more expansive access to
education for all levels of society.
Discussion
The results of this study contribute
significantly to the literature on SPP-free education financing management by
filling existing knowledge gaps. Previously, the literature focused on
conventional models of education financing, which tended not to consider marginalized
groups of the formal education system, such as those who dropped out of school.
Findings from this study suggest that innovative approaches in financing
management, such as those implemented by the Golden Community Learning Activity
Center, have great potential to improve educational accessibility for these
groups. Thus, this research fills a gap in the literature by introducing more
inclusive and sustainable alternative models in education financing, which can
be the foundation for further theory development in this field.
The practical implications of the study's
findings are particularly relevant for educational financing management
practices in other similar educational institutions. Given the success of the
Golden Community Learning Center in running the Ayo Lanjut
Sekolah program sustainably through innovative
approaches in seeking external funding, other educational institutions may
consider adopting a similar strategy. This indicates that alternative models in
education finance management are theoretically relevant and can be applied
practically in various educational contexts. Continuing education financing
strategies involve understanding formal, non-formal, and continuing education
financing.
Continuing education financing is education
for those who have completed primary and post-compulsory education and have
entered the workforce. Conducive policies are needed to finance continuing
education. Education financing is critical because it allows access to quality
education for the community, supports the development of competent human
resources, and contributes to the economic growth of a country (Sibarani,
2018). As
such, the study's findings provide valuable guidance for education
practitioners in developing more inclusive and sustainable financing strategies
to ensure more comprehensive access to education for all.
A discussion of the limitations of research
methods is essential to consider in the interpretation of the results of this
study. One methodological limitation to note is the limitation in the use of
the literature review approach. Although the literature review approach provides
a great depth of understanding of the phenomenon under study, its use may limit
the generalizability of the findings. In addition, because this study relied on
a literature review alone, there is a potential for bias that may arise from
researchers' perceptions that can affect the validity of the findings.
Furthermore, because the study focused on only one alternative educational
institution, the generalization of the findings is limited to that context and
cannot be applied directly to other contexts.
Identifying data boundaries is also essential
in interpreting the results of this study. One of the data limitations that needs
to be considered is the limitation in available data access. Although efforts
have been made to collect comprehensive data through participatory observation,
in-depth interviews, and document analysis, it is still possible that some critical
information is undocumented or unavailable. In addition, there is the potential
for bias in the data collected, especially regarding respondents'
interpretation and disclosure of information. This may limit the
interpretations or conclusions that can be drawn from the study, as incomplete
or unrepresentative data can lead to inaccurate or overly general conclusions.
Therefore, it is essential to pay attention to the limitations of this data in
interpreting research results and evaluating the implications of findings for
education practice and policy.
For advanced research, it is recommended to
deepen the understanding of SPP-free education financing management and the
sustainability of similar programs. Research may focus on specific aspects of
financing management, such as developing alternative funding strategies,
financial risk management, or evaluating the long-term impact of programs. By
exploring these aspects, future research can provide deeper insights into the
factors that influence the success and sustainability of alternative education
programs in addressing financing challenges. In addition, it is recommended that
a more comprehensive and sustainable funding model for alternative education
programs be mapped. This research can involve cross-cutting surveys and
analyses to identify potential sources of external funding, both from the
public and private sectors, and evaluate the effectiveness and sustainability
of these models in supporting alternative education programs.
External education financing can be done
through output funding to support the quantity of output (graduates) that has
not been achieved, but without neglecting the quality aspect (Mukhlisin,
Mujahidin, & Indupurnahayu, 2020). With more comprehensive mapping, educational
institutions and related parties can have more precise guidance in designing
sustainable and inclusive financing strategies to ensure more comprehensive
access to education for all. This suggestion is expected to be a foundation for
further research to improve the sustainability of alternative education
programs and expand access to education for those in need.
The social implications of the findings of
this study are very significant in efforts to equalize access to education for
people in need. With the successful SPP-free education financing management
model implemented by the Golden Community Learning Activity Center, creating
more equitable educational opportunities for those marginalized from the formal
education system has become more possible. The importance of more equitable
education can be seen in implementing free education financing schemes. The
scheme aims to help people experiencing poverty reduce dropout rates and
encourage communities to work together to ensure children stay in school. More
equitable education financing is expected to increase access to education for
all levels of society (Mushthofa et
al., 2022).
This implication is significant in creating an
inclusive and equitable society where everyone has equal access to quality
education. Thus, the results of this study not only contribute to educational
development and broader social development, where each individual has the
opportunity to develop his or her full potential.
Ethical considerations are critical in seeking
funding from external sources and managing continuing education programs. In
this context, ensuring the fundraising process is carried out transparently and
fairly without creating inequality or discrimination is essential. In addition,
the management of continuing education funds and programs must pay attention to
ethical principles, including fairness, responsibility, and sustainability.
This includes the efficient and effective use of funds and ensuring that all
parties involved can enjoy the education program's benefits without
exploitation or abuse of power. Cheating in the education sector can cause
state financial losses, harm students by reducing the quality of education, and
damage public integrity and trust in educational institutions (Rachmanta
& Ikhsan, 2014). Considering these ethical considerations, it
is hoped that educational programs can run well and sustainably impact society.
The study's data analysis reveals that
sourcing funding from external sources like government grants and corporate
donations positively impacts the sustainability of the Ayo Lanjut
Sekolah program at the Golden Community Learning
Activity Center. This innovative financing approach effectively addresses the
challenge of funding education for communities outside the formal education
system, suggesting the potential of alternative models in education finance
management to enhance educational accessibility for marginalized groups.
The study emphasizes the significance of
introducing alternative models in education financing management to ensure
equitable access to education for marginalized communities. By leveraging
external funding sources, the Golden Community Learning Activity Center
maintains the Ayo Lanjut Sekolah
program without imposing tuition fees, showcasing the importance of innovative
financing for inclusive and sustainable education aligned with sustainable
development goals.
Practically, the study's findings offer
insights into educational financing management practices in similar
institutions. The success of the Golden Community Learning Center in sustaining
the program through innovative funding approaches suggests the viability of
adopting similar strategies elsewhere. This underscores the relevance of
alternative models in education finance management for diverse educational
contexts. Moreover, the study sheds light on the potential role of the private
sector, particularly in terms of corporate social responsibility, in supporting
education for marginalized communities. However, it also acknowledges
challenges such as securing long-term funding and ethical considerations
associated with private sector involvement in education. In summary, the study
demonstrates the effectiveness of the Ayo Lanjut Sekolah program in addressing education financing
challenges for disconnected communities. Its findings contribute significantly
to understanding SPP-free education financing management and highlight the
potential role of the private sector in supporting education for marginalized
groups. These implications are pertinent for similar educational institutions,
emphasizing the importance of alternative financing models for equitable educational
access.
Conclusion
The conclusion of this study confirms that the
SPP-free education financing management model at the Golden Community Learning
Activity Center, exemplified by the Ayo Lanjut Sekolah program, significantly contributes to increasing
access to education for marginalized communities, particularly those
disconnected from the formal education system. By leveraging corporate social
and environmental responsibility programs as alternative sources of business
capital, companies demonstrate a commitment to profit-making and social
responsibility towards communities and the environment. The program effectively
sustains educational activities without imposing tuition fees on participants
through the strategic pursuit of funding from external sources such as
government grants and corporate donors invested in education. These findings
underscore the critical implications for fostering inclusive and equitable
societies, ensuring equal opportunities for quality education. Recommendations
for future research include further exploration of SPP-free education financing
management and similar program sustainability, focusing on developing
alternative funding strategies and assessing long-term impacts. Moreover,
mapping a comprehensive and sustainable funding model for alternative education
programs can provide more precise guidance for educational institutions and
stakeholders in designing inclusive financing strategies to broaden educational
access. Integrating these findings into education practices and policies holds
the potential to realize the vision of equitable and sustainable education for
all, paving the way for a brighter and more inclusive future for future
generations.
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