Accountability Of Education Financing Management In Sma Negeri 5 Purwokerto

Viviana Mayasari, Ramita Kholifaturrohmah, Rizkiyatul Meita, Maya Naily Nurul Fadilah, Faza Bahrul Ilmi

Abstract


This study analyzes the accountability of education financing management of BOS and BOP funds at Senior High School 5 Purwokerto. Accountability in education financing is one of the principles of financial management that emphasizes the accountability of school funds by predetermined planning. This research uses a qualitative research with a case study approach. Data collection techniques used interviews, observation, and documentation. Based on the results and discussion, it can be concluded that the accountability of education financing at Senior High School 5 Purwokerto has been implemented transparently and accountablely. This is shown from the implementation of planning activities through the RKAS, management, and reporting using applications and other provisions that have been determined based on government regulations (Central Java Governor Regulation 50/2019, Technical Guidelines for the Management of BOS and BOP Education in 2023 and 2024), supervision activities carried out in an integrated manner by the School Quality Assurance Team and all of which have been adjusted to the conditions of the school.

Kata Kunci: Accountability, Education, Financing, Management, School


Full Text:

PDF

References


Armini, F. 2022. Efforts to Improve National Standards in Education Management. Indonesian Journal of Education (INJOE), 2(2), 104–114.

Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry & Research Design: Choosing Among Five Approaches (Fourth Edition). Sage Publications.

Febriyanti, P., & Devi, S. 2022. Pengaruh Akuntabilitas, Kualitas Pelayanan, dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Lembaga Bali Children Foundation (Bcf) Putu. Jimat, 13(2), 344–356.

Fiandi, A. & Sesmiarni, Z. 2023. Implementasi Standar Mutu dan Sasaran Mutu pada Lembaga Pendidikan. Eduteach: Jurnal Pendidikan dan Teknologi Pembelajaran, 4(1), 34-40.

Hastina, H., Safiltri, D. A., Ramadhan, R., & Andika, A. (2020). Analisis Kebijakan Pendidikan Terkait Akuntabilitas Pembiayaan Pendidikan. Jurnal Mappesona, 3(2).

Maharani, N.A., Hidayah, F., Darmawan, D. & Trihantoyo, S. 2024. Analisis Sumber dan Jenis Pembiayaan Pendidikan Di Indonesia. Jurnal Bintang Pendidikan Indonesia (JUBPI), 2(3), 25-39.

Mulyasa, E. 2003. Manajemen Berbasis Sekolah, Cet. V, Bandung: PT Remaja Rosda Karya.

Marinah, Abdullah, M., Ruslan, M., & Saleh, M. 2023. Akuntabilitas dan Transparansi dalam Pengelolaan Bantuan Operasional Sekolah. Kelola: Journal of Islamic Education Management, 8(1), 79 -92.

Nazarudin, N., Setyaningsih, K., & Kesumah, M. N. A. (2020). Penerapan Prinsip Akuntabilitas Pada Pembiayaan Kegiatan Ekstrakurikuler Keagamaan Di Madrasah Aliyah Paradigma Palembang. Adaara: Jurnal Manajemen Pendidikan Islam, 10(2), 131–146. https://doi.org/10.35673/ajmpi.v10i2.993

Peraturan Gubernur Jawa Tengah Nomor 50 Tahun 2019 tentang Pengelolaan Keuangan Sekolah Provinsi Jawa Tengah.

Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 8 Tahun 2020 tentang Petunjuk Teknis Bantuan Operasional Sekolah Reguler.

Sudarmono, Hasibuan, L., & Us, K. A. 2021. Pembiayaan Pendidikan. JMPIS: Jurnal Manajemen Pendidikan dan Ilmu Sosial, 2(1), 266-280.

Sugiyono. (2021). Metode Penelitian Pendidikan (Kuantitatif, Kualitatif, Kombinasi, R&D dan Penelitian Pendidikan) (Edisi ke-3). Bandung, Alfabeta.

Sy, S. 2022. Urgensi Mutu Pada Lembaga Pendidikan. Ideas: Jurnal Pendidikan, Sosial, Dan Budaya, 8(3), 697-706.

Widati, S. 2017. Sebuah Studi Akuntabilitas Bisnis : Dalam sekolah waralaba islam. Perspektif, 2(2), 383–393.

Yanti, N. L. T. (2021). Penerapan Akuntabilitas dan Transparansi Pengelolaan Dana BOS Di SMP N 3 Sukawati Dalam Program Rkas. Hita Akuntansi Dan Keuangan, 2(3), 139–151.


Refbacks

  • There are currently no refbacks.