Building Financial Independence In Private Madrasahs: A Case Study Of The Three-Pillar Financing Model AT MTs Ya Ikhsan Pasuruan

Abstract

This study aims to examine the financial management practices of Islamic education in private madrasahs and to formulate a contextual and sustainable financing model. The research focuses on MTs Ya Ikhsan Andonosari, a private Islamic junior high school in Pasuruan Regency, which has managed to maintain financial resilience through diversified funding strategies based on Islamic values. This qualitative research employs a case study design. Data were collected through in-depth interviews, participatory observation, and document analysis, and analyzed using Miles and Huberman's interactive model. The findings reveal that MTs Ya Ikhsan implements financial management through a structured process involving planning, implementation, and reporting, while upholding the principles of trustworthiness, justice, efficiency, and transparency. Nevertheless, the school faces challenges such as dependency on government funding (BOS), limited involvement from the foundation, and inadequate managerial capacity in financial governance. Based on these findings, the study proposes a Three-Pillar Financial Independence Model for madrasahs, consisting of: (1) state-funded support, (2) community-based social funds, and (3) self-generated entrepreneurial income. This model integrates public funds, community participation, and local economic initiatives. This study contributes conceptually to the development of a participatory and sharia-based Islamic education financing system. It also provides practical insights for policymakers to design more adaptive financial policies that align with the realities of private madrasahs in Indonesia.