In the beginning of the 20th century, West Kalimantan had a number of social issues, especially in the context of religious moderation. Both individuals and groups claim one another as being the most proper ones. Fom that condition, a negative impact occurred on social order in society. Observing to this situation, Muhammad Basiuni Imran, the Maharaja Imam to the Kingdom of Sambas, initiated a meeting of Islamic religious leaders and priests for the Western part of Borneo. This work is based on research conducted on manuscripts that recorded the speeches of West Kalimantan religious leaders and priests (alim ulama) in the meeting. Considering that this study is aimed at exploring the manuscripts, to approach the issue the authors employ philology that includes the inventory of manuscripts, identification of origins, compiling descriptions, making text summaries, and finally presenting messages of religious moderation education in the related texts. This study successfully concludes that those Islamic manuscripts of Sambas in West Kalimantan, including the manuscript by Maharaja Imam Sambas are on the end of extinction due to ages of century. The text is full of messages of religious moderation education as seen in the principle of flexibility and renewal (tajdîd), the principle of ease (taysîr), and the principle of tolerance (tasâmuh). Finally, the madrasa founded by Maharaja Imam Sambas is as among the oldest Islamic education institution that promotes religious moderation in West Kalimantan.

In West Borneo, of the fourteen sultanates that one existed, Sambas was the most dynamic Malay kingdom in its intellectual history. Sambas was once known as the "Terrace of Mecca" in West Kalimantan. It was due to the fact that this area has many scholars who once lived and studied for years in the Holy Land of Mecca. Its strategic position on the international navigational silk line, making Sambas one of the Islamic religious learning centers at that time. Unsurprisingly, then the oldest educational institution in West Kalimantan was initiated by the the Kingdom of Sambas. This paper aims to examine the Kingdom of Sambas education system. As a philological study, the primary source of this research is the manuscript of Sepatah Kata tentang al-Madrasah al-Sultaniyah (An Overview of the Sultan's School-hereafter referred to and abbreviated as SKMS). Departing from this study, some important findings have been revealed. First, since the beginning, this so-called Arab School rejected the subsidies of the Colonial Government. The reason was clear. It did not want to be contaminated by the mission and colonial interests. The financial source of education was entirely derived from royal funding called the baitul mal. This is related to the education financing policies applied. Second, the aims of establishing the Arab School, the background of teachers, learners, and the curriculum used have been identified. Third, the contribution of the Arab School. With the charisma of a visionary sultan supported by scholars and competent instructors, this Arab School served as center to prepare candidates for government offices and the establishment of religious society in this region and its surroundings.

Th e origin of the Kubu Kingdom was previously marked with the establishment of a village at the junction of three rivers and the construction of a fort in 1768.In other words, Kubu was a checkpoint to secure the waters from pirate attacks (Djunaidy, 2001). Th e new village was offi cially named " Kubu" in 1775 (Yosep, 1995

This study discusses the use of school operational assistance funds and grants in improving the quality of religious education institutions in West Kalimantan. The research used is qualitative research, as for the purpose of qualitative research to understand the object under study in depth and naturally. The approach used is phenomenological approach and descriptive analysis. The meaning of Phenomenology is knowledge that is visible or refers to physical phenomena. The results of this study showed that most respondents felt the use of school operational assistance funds (BOS) and grants. It seems that the government's policy has been going well and transparently. The use of BOS Funds and Grants comes from the Government in the form of land expansion and receives direct assistance from school operational assistance. This also takes place with the quality assurance of Religious Education Institutions. Related to Quality Assurance, Religious Education Institutions at least began to get their welfare such as Benefits, Incentives, Decent Honors and the existence of Transportation money.