School Financial Management based on Accountability and Transparency

Abstract

This study was conducted with the aim of analyzing school financial management based on accountability and transparency in educational organizations, especially State Vocational Schools in Pekanbaru City. Data collection was carried out on 9 State Vocational Schools in Pekanbaru City, with the number of respondents consisting of principals, treasurers, teachers and members of school committees. The approach used in this study is an exploratory research approach. For the analysis of data and information obtained in research activities used quantitative descriptive techniques. Based on the level of technology readiness as an indicator that shows how ready or mature a technology can be applied and adopted by users/prospective users, it can be on a scale of 3. So that the results of this study can explore financial management in education units with an in-depth analysis of the principles of accountability and transparency in management. finance at the State Vocational School of Pekanbaru City, Riau Province, Indonesia. In general, the results of this study found that financial management at SMK Negeri in Pekanbaru City from the analysis of accountability and transparency has been carried out well, but has not been maximized so that it needs to be improved. This is because some schools are still based on rules and technical guidelines and do not yet have their own innovation/creativity that can support transparency and accountability in financial management. The main contribution of this research is recommendations to improve accountability and transparency of school financial management. The recommendation is the need for innovation and creativity in school financial management so that school financial management becomes flexible. In addition, there is a need for regulations governing the management of school finances, especially funds sourced from school committees.