Sukirno, Indarto Waluyo, Farlianto, Balqis Syathiri, Agahirber, Fauji Agusta, Alfa Rezky
The objective of this study is to identify global trends in school financing through a systematic literature review, employing the PRISMA method. The analysis was conducted on articles published between 2014 and 2024, utilizing keywords related to educational funding. Of the 159,400 identified documents, 323 articles met the inclusion criteria, including those indexed by Sinta 2 and Scopus Q4. The findings suggest that reforms in educational funding and the implementation of performance-based funding models are pivotal to enhancing student performance, particularly in underprivileged regions. Conversely, the extant literature reveals shortcomings in the implementation of decentralized budgeting models in low-income regions. This study recommends community involvement, transparency, and accountability in educational budgeting to achieve optimal performance in education. The research findings suggest practical measures to enhance financial management in the educational sector, including training in financial management and increased accountability mechanisms. It is anticipated that the results of this study will inform future policy guidelines and practices for education funding. © 2025 Author(s).
Faculty of Economics and Business, University of Negeri Yogyakarta, Yogyakarta, Indonesia; Faculty of Social Sciences, Law and Political Sciences, University of Negeri Yogyakarta, Yogyakarta, Indonesia; Faculty of Mathematics and Natural Sciences, University of Negeri Yogyakarta, Yogyakarta, Indonesia; Faculty of Education and Psychology, University of Negeri Yogyakarta, Yogyakarta, Indonesia
