International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12
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 Volume 11, Issue 5 (May 2024), Pages: 186-192

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 Original Research Paper

Performance-based budgeting in private Islamic schools: Evidence from Eakkapa Sasanawich Islamic School in Thailand

 Author(s): 

 Ismail Badollahi 1, *, Idil Rakhmat Susanto 1, Nurhidayah Nurhidayah 1, Idham Khalid 1, Muhammad Ruslan 2

 Affiliation(s):

 1Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Makassar, Indonesia
 2Eakkapa Sasanawich Islamic School, Sai Khao, Thailand

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0009-0008-7225-1948

 Digital Object Identifier (DOI)

 https://doi.org/10.21833/ijaas.2024.05.020

 Abstract

This study examines how performance-based budgeting (PBB) is used to enhance school management performance at Eakkapa Sasanawich Islamic School in Thailand. The research uses a qualitative descriptive analysis to delve into the process of planning and implementing PBB. Interviews were conducted with Foundation administrators, school management, and relevant parties associated with Eakkapa Sasanawich Islamic School to gather detailed information about the planning and implementation of PBB. The findings reveal that management at Eakkapa Sasanawich Islamic School has generally adopted PBB to control the funding allocated, aiming to improve management performance and regulate financial management within the school. The implementation of PBB involves several stages, including budget planning, ratification, implementation, reporting, and evaluation. This study suggests that educational institutions lacking a robust budgeting system at the school level could benefit from adopting effective and efficient budget planning to enhance school management performance in the future.

 © 2024 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Budgeting, Financial resources, Private Islamic school, Performance-based budgeting, Thailand Islamic school

 Article history

 Received 30 December 2023, Received in revised form 6 May 2024, Accepted 8 May 2024

 Acknowledgment 

No Acknowledgment.

 Compliance with ethical standards

 Ethical considerations

This study was conducted following ethical guidelines to ensure the protection and respect of all participants involved. Before data collection, informed consent was obtained from all interviewees, including Foundation administrators, school management, and relevant parties associated with Eakkapa Sasanawich Islamic School. Participants were informed about the study's purpose, procedures, and their rights, including the right to withdraw at any time without any consequences. Confidentiality and anonymity of the participants were maintained throughout the study, and data were stored securely to prevent unauthorized access. The study adhered to the ethical standards outlined by the Universitas Muhammadiyah Makassar and the local regulations governing research involving human subjects.

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Badollahi I, Susanto IR, Nurhidayah N, Khalid I, and Ruslan M (2024). Performance-based budgeting in private Islamic schools: Evidence from Eakkapa Sasanawich Islamic School in Thailand. International Journal of Advanced and Applied Sciences, 11(5): 186-192

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 Tables

 Table 1 

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