Analysis of Education Financing Management (Multi Case in SMPN 1 and SMPN 3 Pringgabaya)

Dading Murni Anggraini


The purpose of this study was to describe the management of education funding at SMPN 1 and SMPN 3 Pringgabaya, starting from the planning stage, the implementation phase, to the evaluation phase of education funding. The approach used in this study was a qualitative approach with the type of multi-case location at SMPN 1 and SMPN 3 Pringgabaya. Sources of data in this study are informants, documents, and physical devices. Data collection techniques using interview, observation, and documentation techniques. Data analysis techniques using data reduction, data presentation, and data verification. Check the validity of the data by triangulation which includes triangulation of sources and methods. The results of data analysis show that 1) the planning phase of  education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out through a continuous meeting mechanism. Meeting.This is carried out at the beginning of each year attended by principals, treasurers, teacher boards, and school committees. This meeting aims to form a drafting team of RKAS and determine the amount of allocation for each type of expenditure. Furthermore, the RKAS drafting team identified the source of the school revenue budget, identified the school budget plan, consulted the RKAS with the school committee. Furthermore, the RKAS was ratified and signed by the Principal, Treasurer and Committee, and also requested approval from the Head of the East Lombok District National Education Office, which was the BOS Management Team. The design of the RKAS refers to the technical instructions for using BOS funds. 2) the implementation phase of funding, SMPN 1 and SMPN 3 Pringgabaya refer to the RKAS that has been approved by the principal and the school committee. Flow of entry and exit of funds is handled by the treasurer who has been appointed by the principal starting   from withdrawing funds and carrying out bookkeeping related to transactions financed using BOS funds. 3) the evaluation phase of education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out by internal and external parties. Internal evaluation of school finance is carried out by the principal through an examination of the monthly financial statements and assets and facilities owned by the school. By looking at the report the principal will find out how much income is earned and expenditure spent in one month. External evaluations are carried out by the school committee and the government. School committees can check school finances through general cash books or financial reports that have been made by the school. Every quarter the school sends a report format for the use of online boss funds to the East Lombok district education office to be examined and at the end of each school year it is required to account for any funds spent during a budget year to be thoroughly examined at any time.


Management of Education Financing; SMPN 1; SMPN 3 Pringgabaya

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