Integrating Education for Sustainable Development into School Financial Management: A Strategic Framework for Sustainable Schools Nuphanudin, Muhammad R. T. Rafi Pasya, Aisha Dian Kartika, Zulfa Zahni Zahirah, Nada Amalina
Universitas Negeri Surabaya
Abstract
This study aims to develop a strategic framework for integrating Education for Sustainable Development (ESD) into school financial management as a foundation for sustainable school development. Using a qualitative descriptive design, data were collected through interviews, observations, focus group discussions, and document analysis involving school principals, treasurers, teachers, and school committees from selected secondary schools implementing green or sustainability-oriented programs.The results reveal that school financial management generally remains administrative and efficiency-focused, with limited incorporation of sustainability principles. Nevertheless, some schools have initiated partial ESD integration through energy efficiency programs, eco-friendly procurement, and participatory financial reporting. The main challenges include limited understanding of ESD, rigid financial regulations, and insufficient technical guidance, while enabling factors include visionary leadership, participatory culture, and community engagement. A Strategic Framework for Sustainable School Financial Management was developed, consisting of four key dimensions: (1) Governance and Policy, (2) Planning and Budgeting, (3) Implementation and Reporting, and (4) Monitoring and Evaluation. The framework positions financial governance as a critical driver for embedding sustainability values within educational management. Theoretically, the findings expand the Whole-School Approach to ESD by incorporating financial sustainability as an integral dimension. Practically, the framework provides guidelines for schools, policymakers, and educators to align financial decisions with sustainability goals. The study concludes that sustainable school transformation requires not only curriculum innovation but also ethical and accountable financial management grounded in the principles of sustainable development.
Keywords: Accountability- Education for Sustainable Development (ESD)- Financial Governance- School Leadership- Strategic Framework- Sustainable Schools- Transparency
