Financial Management Models in Effective Schools (Multisite Study at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency)

Abstract

This study aims to obtain a comprehensive picture of the Financial Management Model in Effective Schools (Multisite Study at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency). This type of research is descriptive qualitative concerning (1) financial planning, (2) the management of finance, (3) finance supervision, (4) the report and accountability finance, and (4) model of financial management on the effectiveness of schools in SMK. The approach through survey data, and observations on the subject of research: the head of the school, the board committee, deputy head of the school, treasurer, and teachers. Data collection techniques: interviews, observation, and documentation. Data analysis: interactive, namely data reduction, data presentation, and concluding. Validity test: source and method triangulation. The results showed that: 1. Financial planning: No School Development Plan (RPS) and School Work Plan (RKS) compile the Budget and Expenditure of School (Budgets), 2. Implementation of management: blind of RKS and documents 1, Budgets, use of total Bos and Bosda according to implementation instructions (operational guidelines), bookkeeping, proof of receipts, tax and stamp deposits, supervision, making reports, and accountability. 3. Supervision: monitoring, auditing, evaluation, and review from Disdikbud, Bakeuda, Inspectorate, BPK and BPKP, general cash book reporting (BKU), special cash books (BKK), and taxes. 4. L Reports and accountability: bookkeeping, record and, expenditure finances and report to account s each accompanied by proof of expenditure corresponding expenditure transaction. 5. Effective financial management model: School-Based Management Model (MMBS) with the principles of accountability, transparency and efficiency, from the school management team, school principals, committees, and parents (community). The conclusion of this research is that the Model of Financial Management in Effective Schools (Multisite Learning at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency) still needs to be improved so that financial management becomes better and stable.