Teori dan Konsep Manajemen Biaya Pendidikan: Kajian Konseptual dan Praktis dalam Pembentukan Sumber Daya Manusia Bermutu
DOI:
https://doi.org/10.24127/jlpp.v11i1.5245Keywords:
educational cost management, financial governance, human capital, cost-effectiveness, quality improvementAbstract
Scholarly discourse on educational finance has increasingly recognized that resource management decisions carry profound implications for institutional quality, yet most frameworks continue to treat cost management as a peripheral administrative concern rather than a core strategic function. This study departs from that tradition by positioning strategic cost management as an integrative governance mechanism through which educational institutions can purposefully align financial decisions with quality improvement goals. Drawing on a systematic review of peer-reviewed literature published between 2015 and 2024 and indexed in Scopus, DOAJ, and SINTA, this article pursues three objectives: mapping prevailing theoretical currents in educational cost management, pinpointing unresolved gaps in the scholarly conversation, and constructing a conceptual model that weaves together budgeting theory, cost-effectiveness analysis, human capital investment, governance principles, and performance-based accountability. The review surfaces a recurrent blind spot: researchers have largely examined these theoretical threads in isolation, leaving practitioners without a coherent, cross-context framework for decision-making. The five-dimensional model proposed here addresses this gap by treating each financial management function not as a standalone process but as an interdependent node in a continuous quality improvement cycle. Theoretical contributions include a synthesis of fragmented perspectives into a single actionable schema; practical contributions include concrete guidance for institutional leaders seeking to transform financial governance into a driver of sustainable educational quality.References
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Glewwe, P., & Muralidharan, K. (2016). Improving education outcomes in developing countries: Evidence, knowledge gaps, and policy implications. Journal of Economic Literature, 54(3), 987–1046. https://doi.org/10.1257/jel.20141164
Gough, D., Oliver, S., & Thomas, J. (2017). An introduction to systematic reviews (2nd ed.). SAGE Publications.
Hanushek, E. A., & Woessmann, L. (2020). Education, knowledge capital, and economic growth. Economics of Education Review, 75, 101972. https://doi.org/10.1016/j.econedurev.2019.101972
Johnstone, D. B. (2017). Financing higher education worldwide: Who pays? Who should pay? International Higher Education, 91, 2–4. https://doi.org/10.6017/ihe.2017.91.10275
Levin, H. M., & McEwan, P. J. (2016). Cost-effectiveness analysis: Methods and applications (3rd ed.). SAGE Publications.
OECD. (2019). Education at a glance 2019: OECD indicators. OECD Publishing. https://doi.org/10.1787/f8d7880d-en
Salmi, J. (2018). Tertiary education and inclusive growth: All around the world. International Higher Education, 94, 2–4. https://doi.org/10.6017/ihe.2018.94.10451
UNESCO. (2021). Global education monitoring report 2021: Non-state actors in education. UNESCO Publishing.
World Bank. (2020). The state of global learning poverty 2020. World Bank. https://doi.org/10.1596/978-1-4648-1550-7
Bruns, B., Filmer, D., & Patrinos, H. A. (2017). Making schools work: New evidence on accountability reforms. World Bank Publications. https://doi.org/10.1596/978-0-8213-8679-8
Chen, H. T. (2015). Practical program evaluation: Theory-driven evaluation and the integrated evaluation perspective (2nd ed.). SAGE Publications.
Duflo, E., Dupas, P., & Kremer, M. (2021). The impact of free secondary education: Experimental evidence from Ghana. Journal of Political Economy, 129(2), 685–722. https://doi.org/10.1086/712555
Fatah, A. (2021). Manajemen pembiayaan pendidikan dalam meningkatkan mutu pendidikan. Jurnal Pendidikan dan Pembelajaran, 12(1), 45–57. https://doi.org/10.26737/jpp.v12i1.2134
Hallak, J., & Poisson, M. (2017). Corrupt schools, corrupt universities: What can be done? UNESCO International Institute for Educational Planning.
King, E. M., & Behrman, J. R. (2020). Timing and duration of exposure in evaluations of social programs. World Bank Research Observer, 24(1), 55–82. https://doi.org/10.1093/wbro/lkn005
Kremer, M., Brannen, C., & Glennerster, R. (2020). The challenge of education and learning in the developing world. Science, 340(6130), 297–300. https://doi.org/10.1126/science.1235350
Kristiawan, M., Safitri, D., & Lestari, R. (2021). Manajemen pendidikan. Deepublish.
Levin, H. M., McEwan, P. J., Belfield, C., Bowden, A. B., & Shand, R. (2018). Economic evaluation in education: Cost-effectiveness and benefit-cost analysis (3rd ed.). SAGE Publications.
Marginson, S. (2019). Limitations of human capital theory. Studies in Higher Education, 44(2), 287–301. https://doi.org/10.1080/03075079.2019.1576857
Munastiwi, E., & Puryono, S. (2022). Manajemen keuangan sekolah berbasis mutu di era digital. Jurnal Manajemen Pendidikan Islam, 10(1), 1–18. https://doi.org/10.21043/quality.v10i1.13072
OECD. (2020). Education at a glance 2020: OECD indicators. OECD Publishing. https://doi.org/10.1787/69096873-en
Pratama, A., & Husain, M. (2022). Efektivitas pengelolaan anggaran pendidikan dalam peningkatan mutu sekolah. Jurnal Administrasi Pendidikan, 29(1), 112–125. https://doi.org/10.17509/jap.v29i1.43201
Psacharopoulos, G., & Patrinos, H. A. (2018). Returns to investment in education: A decennial review of the global literature. Education Economics, 26(5), 445–458. https://doi.org/10.1080/09645292.2018.1484426
Rahmatullah, M., Triastuti, W., & Andini, T. (2021). Tata kelola keuangan sekolah dan implikasinya terhadap kualitas pendidikan. Jurnal Pendidikan Karakter, 11(2), 189–204. https://doi.org/10.21831/jpka.v11i2.38245
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Stufflebeam, D. L., & Coryn, C. L. S. (2014). Evaluation theory, models, and applications (2nd ed.). Jossey-Bass.
Tilak, J. B. G. (2021). Education and development: Lessons from Asia. International Journal of Educational Development, 83, 102398. https://doi.org/10.1016/j.ijedudev.2021.102398
Trow, M. (2018). Reflections on the transition from elite to mass to universal access: Forms and phases of higher education in modern societies since WWII. International Handbook of Higher Education, 18, 243–280. https://doi.org/10.1007/978-1-4020-4012-2_13
Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), 93–112. https://doi.org/10.1177/0739456X17723971
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2026-06-05
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