Gunawan, Muhammad Ali, Sabilal Rosyad, and Hawa Husna Ab Ghani. “OPTIMIZING BUDGET ALLOCATION FOR SUPPORTING EDUCATIONAL FACILITIES IN ISLAMIC BOARDING SCHOOLS”. Istifkar : Media Transformasi Pendidikan 5, no. 1 (March 3, 2025): 93–112. Accessed October 24, 2026. http://jurnal.stikkendal.ac.id/index.php/istifkar/article/view/157.