IMPLEMENTASI PENYUSUSNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH

Abstract

This research purposes to describe the implementation of preparing a school revenue and expenditure budget plan based on the right principles and procedures. A method used in this research is the descriptive with the qualitative approach. The techniques used are interview and documentation study. The result indicates that the implementation of preparing a school revenue and expenditure budget plan doesn’t yet completely apply the good principles and procedures. There are still some aspects not implemented, such as no complier team structure and no notes. But those that have been implemented are the involvement of stakeholder, the distribution of authority, the priority scale program choice and the identification of program planning.