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

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.