Principal Innovation in Managing Budgetary Autonomy: Evidence from a Narrative Review Using the Saber Framework

Faridatus Shofiyah; Sri Sumarni; Ardiyan Eko Saputro; Vinda Puspitasari; Deny Prasetyo

doi:10.51276/edu.v7i2.1642

Authors

Faridatus Shofiyah Universitas Sebelas Maret
Sri Sumarni Universitas Sebelas Maret
Ardiyan Eko Saputro Universitas Sebelas Maret
Vinda Puspitasari Universitas Sebelas Maret
Deny Prasetyo Universitas Sugeng Hartono

DOI:

https://doi.org/10.51276/edu.v7i2.1642

Keywords:

Budgetary Autonomy , Principal Innovation , SABER Framework , School Financial Governance , Vocational High Schools

Abstract

Vocational education in Indonesia has transformed the implementation of budgetary autonomy in vocational high schools (SMKs), requiring principals to manage resources strategically and accountably. However, most studies emphasise administrative compliance with funding regulations, and few synthesize principals' innovation within the School Autonomy and Accountability (SABER) framework. This study analyses principals' innovation strategies in managing SMK budgetary autonomy via a narrative literature review. Twelve articles (2022–2025) were thematically synthesized. Findings show three dominant innovation patterns: revenue diversification through internal business units such as BLUD and teaching factories; financing efficiency via strategic industry partnerships; and strengthened accountability through digital internal control systems. These innovations suggest that effective budgetary autonomy depends less on funding magnitude and more on principals' entrepreneurial leadership capacity to balance autonomy with strict accountability. The study contributes a conceptual synthesis of SABER in vocational contexts and recommends capacity-building for principals and adaptive regulatory measures to support innovation, particularly in remote and resource-constrained settings, for wider validation.

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Author Biographies

Faridatus Shofiyah, Universitas Sebelas Maret

She was born in Surabaya city, 29 July 1995 and earned a Bachelor of Education degree from Trunojoyo University Madura (UTM) in 2017, currently pursuing a Master's degree in Educational Technology at Sebelas Maret University (UNS).

Sri Sumarni, Universitas Sebelas Maret

She is a researcher and lecturer of the Building Engineering Education Study Program, Faculty of Teacher Training and Education, Sebelas Maret University, Surakarta. She has worked on several research projects in education, construction engineering, learning systems, curriculum, and materials development.

Ardiyan Eko Saputro, Universitas Sebelas Maret

He was born in Surakarta city on 06 April 1994 and earned a Bachelor of Education degree from Sebelas Maret University (UNS) in 2016. He is currently pursuing a Master's degree in Educational Technology at Sebelas Maret University (UNS).

Vinda Puspitasari, Universitas Sebelas Maret

She was born in Klaten City on 30 July 1989. Earned a Bachelor of Japanese Education degree from Semarang State University (UNNES) in 2014, and am currently pursuing a Master's degree in Educational Technology at Sebelas Maret University (UNS).

Deny Prasetyo, Universitas Sugeng Hartono

He was born in Pasuruan city on 11 August 1994. Earned a Bachelor of Education degree from Trunojoyo University Madura (UTM) in 2017, and a Master of Computer Science from Binus University in 2023. lecturer in Computer Science at Sugeng Hartono University (USH).

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