Accountability Practices in Performance-Based Education Planning: A Case Study of Sabilal Muhtadin Islamic High School, Banjarmasin
DOI:
https://doi.org/10.33394/jp.v13i3.19937Keywords:
Educational Accountability, Performance-Based Planning, School Governance, Educational ManagementAbstract
This study aims to analyze the implementation of performance-based educational planning accountability and its role in strengthening school governance at SMA Islam Sabilal Muhtadin Banjarmasin. This research employed a qualitative approach using a case study design. Data were collected through in-depth interviews, observations, and document analysis involving the school principal, teachers, school management team, and school committee members. Informants were selected purposively based on their direct involvement in school planning and evaluation processes, while data credibility was ensured through source and method triangulation. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing. The results showed that performance-based educational planning accountability in schools is implemented through four main mechanisms: strategic planning based on performance indicators, integration of program planning with school budgeting, data-driven monitoring and evaluation, and transparent reporting to stakeholders. This study highlights the importance of strengthening organizational capacity and promoting data-driven decision-making to enhance the effectiveness of accountability practices in school management.
References
Andriani, N., Ilyas, D., Hidayat, M., Rasmanah, C., & Nurjamiludin, I. (2024). Manajemen Pembiayaan Pendidikan melalui Integrasi Sumber-Sumber Pendanaan. Jurnal Pelita Nusantara, 2(2), 204-211.
Azizah, F., Suriansyah, A., & Metroyadi, M. (2024). Pengaruh kepemimpinan instruksional kepala sekolah, professional learning community dan efikasi diri terhadap kinerja guru. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 7(9), 10649-10659.
Darnawati, D., Haluti, H., Bakri, B., & Biki, R. (2025). THE EFFECT OF PERFORMANCE-BASED BUDGETING ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES. Jurnal Ekonomi Ichsan Sidenreng Rappang, 4(2), 568-582.
Edward, A. V., Adnan, M. F., & Khaidir, A. (2024). New public manajemen: studi kasus penerapan new public manajemen dalam organisasi publik di indonesia. Future Academia: The Journal of Multidisciplinary Research on Scientific and Advanced, 2(2), 54-62.
Figlio, D., & Loeb, S. (2011). School accountability. Handbook of the Economics of Education, 3, 383-421. https://doi.org/10.1016/B978-0-444-53429-3.00008-9
Fionita, W., Lauchia, R., Windari, S., & Wijaya, H. A. (2024). Monitoring dan Evaluasi Kebijakan Pendidikan. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 7(6), 5732-5739.
Hallinger, P. (2011). Leadership for learning: Lessons from 40 years of empirical research. Journal of educational administration, 49(2), 125-142. https://doi.org/10.1108/09578231111116699
Hanushek, E. A., & Raymond, M. E. (2005). Does school accountability lead to improved student performance?. Journal of Policy Analysis and Management: The Journal of the Association for Public Policy Analysis and Management, 24(2), 297-327. https://doi.org/10.1002/pam.20091
Hood, C. (1991). A public management for all seasons?. Public administration, 69(1), 3-19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
Katuuk, D. A., Masinambow, C. J., Marsumi, M., Munir, S., & Wakerkwa, T. (2025). Strategi Manajemen Kurikulum Berbasis Evaluasi Program untuk Optimalisasi Pembelajaran. Jurnal Ilmiah Wahana Pendidikan, 11(5. D), 313-323.
Khairatunnisa, K., Suriansyah, A., & Purwanti, R. (2025). Manajemen pendidikan adaptif di era digitalisasi: Tinjauan literatur review. Sindoro: Cendikia Pendidikan, 16(3), 121–130.
Lailawati, S. M., Suriansyah, A., & Purwanti, R. (2025). Manajemen strategik dalam sistem pendidikan: Studi kasus UPTD SD Negeri Jilatan Alur. Pendas: Jurnal Ilmiah Pendidikan Dasar, 10(03), 150–158.
Leithwood, K., & Sun, J. (2012). The nature and effects of transformational school leadership: A meta-analytic review of unpublished research. Educational administration quarterly, 48(3), 387-423. https://doi.org/10.1177/0013161X11436268
Leluni, E., Suriansyah, A., & Purwanti, R. (2025). Kepemimpinan responsif dan kolaboratif untuk pemenuhan kebutuhan anak dan orang tua dalam pembelajaran PAUD berbasis digital. Sindoro: Cendikia Pendidikan, 16(10), 21–30.
Matin, H. N. A., Darmawan, C., & Bestari, P. (2025). Civic Governance and Good Governance: Dinamika Kebijakan Desentralisasi Pendidikan Di Era Otonomi Daerah. Integralistik, 36(1).
Miles, M. B., Huberman, A. M., Saldana, J., & Rohidi, T. R. (1996). F. Analisis Data. Implementasi Kurikulum Merdeka Di Sekolah, 61.
Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Nomor 47 Tahun 2023 tentang Standar Pengelolaan pada Pendidikan Anak Usia Dini, Jenjang Pendidikan Dasar, dan Jenjang Pendidikan Menengah.
Phelps, E. A., Lempert, K. M., & Sokol-Hessner, P. (2014). Emotion and decision making: multiple modulatory neural circuits. Annual review of neuroscience, 37(1), 263-287. https://doi.org/10.1146/annurev-neuro-071013-014119
Phelps, R. P. (2014). Synergies for better learning: An international perspective on evaluation and assessment. Assessment in Education: Principles, Policy & Practice, 21(4), 481-493. https://doi.org/10.1080/0969594X.2014.921091
Rahman, A., Rahma, R., Yuliani, R., Juwita, D. A. R. A., Suriansyah, A., & Purwanti, R. (2025). Analisis implementasi rencana strategis dan rencana operasional dalam meningkatkan mutu pendidikan di era pembelajaran mendalam. Pendas: Jurnal Ilmiah Pendidikan Dasar, 10(04), 212–226.
Ridwan, I., & Sumirat, I. R. (2021). Kebijakan desentralisasi pendidikan di era otonomi daerah. Jurnal Pendidikan Karakter JAWARA (Jujur, Adil, Wibawa, Amanah, Religius, Akuntabel), 7(1).
Robinson, M. M., & Last, M. D. (2010). A basic model of performance-based budgeting. International Monetary Fund.
Satori, D., & Komariah, A. (2017). Metodologi Penelitian Kualitatif, cetakan VII Alfabeta.
Sholeh, M. I. (2023). Transparansi dan akuntabilitas dalam membangun citra positif melalui manajemen pendidikan yang berkualitas. Tadbiruna, 3(1), 43-55.
Tahir, S. Y., Malia, E., & Faisol, I. A. (2020). Pengaruh Akuntabilitas, Partisipasi Masyarakat, Pengetahuan Kepala Desa, DanTransparansi Terhadap Kualitas Informasi Laporan Keuangan Desa Di Kabupaten Pamekasan. Journal of Accounting and Financial Issue (JAFIS), 1(1), 20-29.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 The Author(s)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
License and Publishing Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and publishing agreement.
Copyright
Authors who publish with Jurnal Paedagogy agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) 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.
Licensing for Data Publication
-
Open Data Commons Attribution License, http://www.opendatacommons.org/licenses/by/1.0/ (default)








