Educational Financing Management and Diversification: A Comparative Study in West Java Primary Schools

Abstract

This study addresses the limited evidence on the diversification of primary school financing and regionally differentiated management mechanisms, despite their importance for school financial sustainability and educational quality. It aims to analyze the structure of educational financing sources, evaluate School Activity and Budget Plan (RKAS)-based management mechanisms, and examine managerial constraints across three socio-demographically distinct contexts. A qualitative design was employed at three purposively selected primary schools: SDN 113 Cijawura in Bandung City, SDN Cimalaka III in Sumedang Regency, and SDN Cileunyi 01 in Bandung Regency. Data were collected through in-depth interviews, observations, and document analysis of RKAS documents and financial reports and were examined using interactive qualitative analysis. The findings show that government School Operational Assistance (BOS) funds constitute the dominant financing source, accounting for 80%–90% of school funding. However, diversification capacity differs across regional contexts: urban schools leverage corporate partnerships, suburban schools utilize cooperative enterprises, and rural or regency schools rely primarily on community support. These context-specific patterns are consistent with the principles of school-based management. The findings further indicate that heavy dependence on government funding increases financial vulnerability, underscoring the importance of funding diversification and stronger managerial capacity. This study extends the literature on financial resilience in primary education and provides practical grounds for local education authorities to reform school fundraising regulations and strengthen technology-based financial management training for school administrators. Future quantitative research should examine the direct effects of financing diversification on student learning outcomes.