Islamic School Financial Management Based on Qs. Al-Isra 26–27: The Perspective of Fakhr Al-Razi's Interpretation
DOI:
https://doi.org/10.30739/jmpid.v8i1.4579Keywords:
Qur'anic Ethics, Management (POAC), Educational Financial Management, QS. Al-Isra', Tafsir Fakhr Ar-RaziAbstract
Effective, efficient, and accountable financial management is a fundamental aspect in realizing quality education in Islamic schools, and this is in line with the message of QS. Al-Isra' verses 26–27. This study applies a qualitative approach through a literature study method, with the main sources being Tafsir Fakhr Ar-Razi and relevant scientific articles published in the last five years. The results of the study indicate that ideal education fund management can be achieved through the implementation of four management functions (POAC): directed planning, clear organization, targeted implementation, and transparent supervision. Specifically, the interpretation of Fakhr al-Din al-Razi emphasizes that the prohibition of tabdzir is not limited to material waste, but includes the use of assets that deviate from the right purpose and are not oriented towards the benefit, so that fund management requires both moral and rational responsibility. Although there are still various obstacles in its implementation, this finding confirms that the application of Qur'anic values can strengthen financial management practices so that they are more professional and support the improvement of the quality of education as a whole. Therefore, this research serves as an important reference for Islamic school managers in optimizing financial practices to be more structured, sustainable, and able to create an educational environment that is trustworthy, productive, inclusive, and oriented towards the success of students and the wider community.
Downloads
References
Abiyu, Faras, Andreki Ariesta, and Davin Malik Alfaruqi. 2025. “Manajemen Keuangan Sekolah yang Transparan dan Akuntabel.” Jurnal Ilmu Manajemen Dan Pendidikan 02(01):419–24.
Amerieska, Siti, I. Made Narsa, and Sri Ningsih. 2023. “Manajemen Resiko Berbasis Stewardship Dalam Keberlanjutan BUMDes.” Jati: Jurnal Akuntansi Terapan Indonesia 173–89. doi:10.18196/jati.v6i2.18184.
Ariesta, Andreki, Alfikri Pratama, and Fifin Wildanah. 2025. “Sistem Administrasi Keuangan Sekolah Berbasis Digital Untuk Meningkatkan Efektifitas Pendidikan.” Jurnal Ilmu Manajemen Dan Pendidikan 02(01):348–49.
Artha, Febri Aulia, and Kartiko Adi Wibowo. 2023. “Pengaruh Literasi Keuangan, Perencanaan Keuangan, Dan Sikap Keuangan Terhadap Pengelolaan Keuangan Pribadi.” Value Added?: Majalah Ekonomi Dan Bisnis 19(1):1–9. doi:10.26714/vameb.v19i1.10625.
Ayu, Dini Melinda, Re Girindratta, Nida Nurfadillah, Firyal Fariz, and Malki Al Mashur. 2024. “Strategi Pengelolaan Keuangan Sekolah Untuk Meningkatkan Efisiensi Sumber Daya.” Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024:1600–1603.
Banamtuan, Maglon Ferdinand, and Soleman Baun. 2021. “Kolaborasi Kepemimpinan Antara Kepala Sekolah dan Komite Sekolah dalam Pengembangan Sarana dan Prasaranadi Smkn 1 Kupang.” JurnalDinamika Pendidikan Vol. 14 No. 1 (2021): April:176–77. doi:https://doi.org/10.51212/jdp.v14i1.1973.
Barlian, Ujang Cepi, Rudiansah Sidik Permana, and Rivatul Mahmudah. 2022. “Strategi Manajemen Keuangan Sekolah Dalam Meningkatkan Mutu Pendidikan Di Ma Yamisa Soreang.” Diklat Review?: Jurnal manajemen pendidikan dan pelatihan 6(2):117–21. doi:10.35446/diklatreview.v6i2.1014.
Fakhr al-D?n al-R?z?. 2021. Tafs?r al-Kab?r Fakhr al-R?z?. Vol. Juz 7. Beirut, Lebanon: D?r I?y?’ al-Tur?th al-‘Arab?.
Firman, Firman, Halima Halima, and Arfin Arfin. 2022. “Peran Komite Sekolah dalam Meningkatkan Mutu Sekolah.” Jurnal Pendidikan dan Pengajaran (JPP) 3(2):88–100. doi:10.51454/jpp.v3i2.479.
Fitri, Nahdatul, Syifa Qalbina Izzah S, Zazkia Fara Dinda R, and Lukmanul Hakim. 2025. “Epistemologi Tafsir Mafatih Al-Ghayb Karya Fakhr Al-Din Al-Razi: Kajian Atas Pendekatan Rasional Dan Teologis.” JIQSI?: Jurnal Ilmu Al Qur’an dan Studi Islam 3(1):1–14. doi:10.64341/jiqsi.v3i1.32.
Fitriani, Heni. 2023. “Kontekstualisasi Israf Dan Tabzir Dalam Pengelolaan Harta Perspektif Tafsir Al-Munir Karya Wahbah Az-Zuhaili.” Mashahif: Journal of Qur’an and Hadits Studies 2:2–14. doi:https://urj.uin-malang.ac.id/index.php/mashahif/article/view/3652.
Intan, Tia Putri, and Zulkarnain Zulkarnain. 2023. “Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Sekolah Menengah Kejuruan Sukabumi.” Jurnal Akuntansi Malikussaleh (JAM) 1(2):156. doi:10.29103/jam.v1i2.8307.
Kementerian Pendidikan dan Kebudayaan Republik Indonesia. 2021. Peraturan Mentri Pendidikan Dan Kebudayaan No.6 Tahun 2021 Tentang Pengelolaan Dana BOS Reguler. Kementerian Pendidikan dan Kebudayaan. https://peraturan.bpk.go.id/Download/156332/Permendikbud%20Nomor%206%20Tahun%202021.pdf
Muchtar, Evan Hamzah. 2025. “Tafsir Maudhu’i Q.s. Al-Isra’ Ayat 26–27: Solusi Qur’ani Fenomena Fomo dan Gaya Hidup Konsumtif Gen-Z.” Jurnal Ilmu Al-Qur’an dan Tafsir 4:6–14. doi:https://doi.org/10.36769/jiqta.v4i1.937.
Nuraini Asriati, Rusti Wulaningsih. 2024. “Pengelolaan Keuangan Pendidikan dalam Meningkatkan Efisiensi dan Efektivitas Sumber Daya.” Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) 4(4):1723–32. doi:10.53299/jppi.v4i4.757.
Nurul Widiana Amin, Eni Indriani, and Yusli Mariadi. 2022. “Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (bos) Pada Sekolah Dasar Di Kecamatan Mataram Tahun 2021.” Jurnal Riset Mahasiswa Akuntansi 2(1):166–74. doi:https://doi.org/10.29303/risma.v2i1.193.
Pratama, A. S., & Al Rosid, Moh. H. (2025). Implementation of Management Functions in the Al-Qur’an Memorization Program at Madrasahs. Media Manajemen Pendidikan, 7(3), 382–393. https://doi.org/10.30738/mmp.v7i3.18378
Rahayuningsih, Esti, and Nurfuadi Nurfuadi. 2024. “Peran Komite Sekolah dalam Partisipasi Pembiayaan Pendidikan di MTs Al Hidayah Purwokerto Barat.” At-Tadris: Journal of Islamic Education 3(2). doi:10.56672/attadris.v3i2.424.
Rifaldi Dwi Syahputra and Nuri Aslami. 2023. “Prinsip-Prinsp Utama Manajemen George R. Terry.” Manajemen Kreatif Jurnal 1(3):51–61. doi:10.55606/makreju.v1i3.1615.
Riinawati and Ahmad Salabi. 2024. “Strategi Manajemen Keuangan Dalam Meningkatkan Kesejahteraan Sekolah Dasar Islam Terpadu Di Banjarmasin.” Jurnal Visionida 10(1):39–51. doi:10.30997/jvs.v10i1.12165.
Shalehah, Sufia, Viony Dwi Arfa, and Fifin Wildanah. 2025. “Strategi Pengelolaan Dana BOS Untuk Mewujudkan Efisiensi dan Efektivitas Keuangan Sekolah.” Jurnal Ilmu Manajemen Dan Pendidikan 02(01):404–8.
Soro, Suharyanto H., Nuron Rhamdani, Rudi Alam, and Ahadiat Ahadiat. 2023. “Manajemen Penggunaan Dana Bantuan Operasional Sekolah Dalam Meningkatkan Mutu Pembelajaran Di Sma Al Qona’ah Baleendah Kabupaten Bandung.” ARMADA?: Jurnal Penelitian Multidisiplin 1(8):838–47. doi:10.55681/armada.v1i8.745.
Tampubolon, Jonris, Yulita Sirinti Pongtambing, Awal Mulia Rejeki Tumanggor, Rimma Sianipar, Liston Sihombing, and Edi Suprayetno. 2024. “Strategi Pemilihan Program Studi di Perguruan Tinggi Bidang Ilmu Pendidikan Berdasarkan Peluang Pengembangan Akademik dan Prospek Karir.” JURNAL ABDIMAS MADUMA 3(2):28–35. doi:10.52622/jam.v3i2.294.
Ubaidah, Natasya Al, Ahmad Zamhari, Miftahul Janah, Yuniar Yuniar, and Patma Puspita Sari. 2023. “Lingkungan Pendidikan dalam Pendidikan Karakter.” Jurnal Multidisiplin Indonesia 2(6):1103–8. doi:10.58344/jmi.v2i6.261.
Ulirrahmi, Fauzia. n.d. “Efisiensi Ekonomi Dalam Islam: Kajian Terhadap Qs. Al-Isra Ayat 26-29.” An-Natiq Jurnal Kajian Islam Interdisipliner Volume 4, Nomor 1, (2024):17–23. doi:https://riset.unisma.ac.id/index.php/natiq/article/view/20615.
Wiranto, Muhammad, and Nasri Akib. 2022. “Larangan Mendekati Zina Dalam Q.s. Al-Isra‘ / 17:32 (analisis Kajian Tahlili).” 2(1).
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Bunga Wardatul Jannah, Diningrum Citraningsih
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in Jurnal Manajemen Pendidikan Islam Darussalam (JMPID) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
