Efektivitas dan Efisiensi Biaya Pendidikan Selama Masa Pandemi Covid – 19 Pada SMA Di Kabupaten Mandailing Natal

Abstract

The existence of the covid 19 pandemic forced the government to issue an online learning policy. This will certainly have a significant impact on the utilization and allocation of education costs that have been budgeted and outlined in the School Work Plan both on RKAS sourced from BOS funds and Education Development Contribution funds sourced from parents of students. This study aims to see firsthand the utilization of education funds during the Covid 19 period whether it has been effective and efficient. This study uses descriptive qualitative methods. Data obtained from 24 principals bendaraha at high school in Mandailing Natal district in 2021 by spreading the questionnaire through Google format and interviews. It found that schools were not fully prepared to utilize funds effectively and efficiently. It is also inseparable from the uncertainty until when online learning ends because of the changing information (depending on the status of each region based on the level of emergency) about limited face-to-face learning schedules and new life adaptations. But allocating the cost of education in each school meets the 8 National Standards of Education even though the allocation of each SNP is uneven because of differentneeds. The transfer of financing from RKAS that has been prepared at the beginning of the year due to changes in the learning system and changes in BOS juknis. The transfer of extracurricular activities, the doubling of exam questions is eliminated and diverted to maintenance and replacement activities, the purchase of medical devices and materials such as thermoguns, handsanitizers, masks and disinfectants. Financing during the Covid-19 pandemic in general experienced significant changes in allocating rather than in the amount of funds spent. In normal times there are scouting, extracurricular sports and student council activities diverted into maintenance and reimbursement funds. The cost of subscriptions and services such as electricity has decreased but new costs such as data plans for teachers and education personnel have fallen. The cost of developing educators and education personnel has also increased due to the development of competencies followed by teachers online.