Efficiency and Benefits in Madrasah Tsanawiyah Budgeting: Zero-Based Budgeting and Community Participation

Lutfi Novita Andriani; Esti Yuli Widayati

doi:10.21580/jawda.v7i2.2026.32414

Authors

Lutfi Novita Andriani UIN Kiai Ageng Muhammad Besari Ponorogo, Indonesia
Esti Yuli Widayati UIN Kiai Ageng Muhammad Besari Ponorogo, Indonesia

DOI:

https://doi.org/10.21580/jawda.v7i2.2026.32414

Keywords:

Budget Efficiency; Zero-Based Budgeting; Community Participation; Madrasah Tsanawiyah; Educational Budgeting.

Abstract

This study examined the preparation of RKAS in tsanawiyah madrasas by integrating Zero-Based Budgeting (ZBB), stakeholder participation, and maslahah as complementary dimensions in budgeting evaluation. This research uses a qualitative double case study was conducted in three private Tsanawiyah Madrasas in Ponorogo, Indonesia. Data were collected through semi-structured interviews with 24 informants, analysis of RKAS documents for 2024–2026, and direct observation of two budgeting meetings. Data were analyzed using Miles, Huberman, and Saldaña's interactive models through case and cross-case analysis. The results of this study Budgeting practices were still dominated by a gradual pattern, with previous year's allocations often used as a basis. However, partial practices were found that aligned with ZBB through reassessment, rationalization, deferral, and reallocation to specific expenditures. Cross-case analysis shows participatory-collaborative, centralistic-bureaucratic, and foundation-dependent budgeting patterns. The hierarchy of dharuriyyat, hajiyyat, and tahsiniyyat provides an ethical foundation for differentiating budget priorities, while digital systems increase information availability but do not automatically change budgeting practices. The conclusion his study proposes Maslahhah-Based Zero Budgeting (MBZB) as an adaptive framework that combines technical justification, ethical priorities, and participatory validation. Further empirical testing is needed in the broader context of madrasas.

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