Budget Planning Based on the Interests of the Ummah

The Revenue and Expenditure Budget Plan (RAPB) is an essential tool to be able link between the planning control processes within organization. This research aims determine concept of budget carried out by TK Yaa Bunayya Hidayatullah Islamic Boarding School. method used a qualitative method. result showed that RAPB School compiled units with following stages: (1) preparation ratification RAPB, (2) implementation (3) accountability reporting. process preparing each unit in boarding school environment based on public interests ummah. “Ummah” according School's perspective, are donors people who use their services directly. Determination work programs ummah reflects form right target. become basis for determining reflect common interests. has impact lack conflicts arise implementing foundation as manager.