School Financial Management Research Articles

ANALISIS PRINSIP AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS DALAM PENGELOLAAN KEUANGAN SEKOLAH DASAR SWASTA SANTA THERESIA I PANGKALPINANG

This research is an analysis of the principles of accountability, transparency and effectiveness of school financial management at the Santa Theresia I Pangkalpinang Private Elementary School. This research aims to evaluate the application of the principles of accountability, transparency and effectiveness of school financial management at Santa Theresia I Pangkalpinang Private Elementary School. The method that researchers use is a qualitative descriptive analysis method where data collection uses observation, interview and documentation techniques. In this research, the author interviewed several sources including: School Principal, School Treasurer, and Chair of the School Committee. The research results show that Santa Theresia I Pangkalpinang Private Elementary School has demonstrated a commitment to accountability, legal compliance and integrity in its financial management. However, there are still areas that need improvement, such as increasing information transparency, active involvement of school committees, and evaluating the effectiveness of educational programs. Financial documentation is good but access to information is still limited, and supervision of the use of funds is not optimal. For future research, it is recommended to carry out further evaluation of the implementation of the recommendations proposed in this research. Additionally, the research focus could be expanded to explore the impact of improvements in school financial management on student academic achievement and parental satisfaction. Longitudinal studies can also be conducted to see developments and changes in school financial management practices over time.

Analysis of School Financial Management in the Context of Tax Accounting: A Case Study at SMP Negeri 3 Hilisalawa'ahe

Schools as educational units manage their finances independently and are bound by tax obligations. Therefore, knowledge of tax accounting is very important in planning and implementing school activities and budgets. School principals, treasurers and BOS teams must understand tax regulations related to school revenues and expenditures; such as income tax (PPh), value-added tax (VAT) and local tax. With the above premise, the author is interested in conducting research on School Financial Management in the Context of Tax Accounting: Case Study at SMP Negeri 3 Hilisalawa'ahe. The purpose of this study is to describe financial management at SMP Negeri 3 Hilisalawa'ahe, analyze the suitability of its management for tax accounting provisions, identify the obstacles faced by the financial management team of SMP Negeri 3 Hilisalawa'ahe and formulate solutions to overcome these obstacles. This research uses a qualitative approach, which is a research procedure that produces descriptive data in the form of speech or writing and observable behavior of the person (subject) itself. The data collection methods used are observation, interviews, and document review with the object of research is the financial management of SMP Negeri 3 Hilisalawa'ahe. Based on the results of the study, it was found that the Financial Management and Reporting of SMP Negeri 3 Hilisalawa'ahe is in accordance with the general provisions and procedures of taxation and there are no obstacles faced in the financial management of SMP Negeri 3 Hilisalawa'ahe because the management team is in accordance with the professional field and understands tax regulations. Translated with DeepL.com (free version).

Development Strategy School Financial Resilience in Yogyakarta Private High School

The success of educational institutions in providing quality services is influenced by various factors, including planning, facilities, human resources, and financial support. This research focuses on school financial management, emphasizing the importance of financial resilience to support operational resilience and sustainability, especially in private schools with limited funds. Financial resilience is the capacity of an institution to survive and adapt to financial challenges, which includes effective and efficient management of income and expenditure. This research uses qualitative methods with a descriptive approach to explore strategies for developing financial resilience at SMA Muhammadiyah 1 Yogyakarta. Data was collected through observation, semi-structured interviews, and document study, and analyzed using triangulation techniques to ensure the validity of the information. The main focus of research is on absorptive, adaptive and transformative strategies in school financial management. Absorptive strategies emphasize the importance of effective budget planning and evaluation. Adaptive strategies include the use of financial information systems and the involvement of external parties. Transformative strategies involve student service innovation, awards, and seeking additional funding Research findings show that SMA Muhammadiyah 1 Yogyakarta has succeeded in overcoming financial challenges through good management and implementing innovative strategies. This research recommends regular evaluation of financial management systems, staff training, and collaboration with other educational institutions to improve financial management strategies. It is hoped that further research can contribute to the development of policies and best practices in educational financial management.

Evaluation of Pesantren Financial Management Through the Implementation of the Simkeu Application at Api Syubbanul Wathon Tegalrejo Secang Islamic Boarding School

This study aims to evaluate the financial management of API Syubbanul Wathon Tegalrejo Secang Islamic Boarding School through the implementation of the Financial Management Information System (SIMKEU) application. The background of this research is that the challenges in financial recording that are still done manually, prone to errors, and take a long time. The research method used uses a case study approach with a qualitative approach. Data was collected through in-depth interviews with pesantren leaders and administrative staff, direct observation of the financial management process, and analysis of documents related to pesantren finance. The research was carried out at API Syubbanul Wathon Tegalrejo Secang Islamic Boarding School over a certain period. The results showed that the implementation of SIMKEU succeeded in increasing efficiency in recording and financial management by reducing the time required for the transaction recording process and improving the accuracy of financial statements. However, the study also identified several challenges, such as issues with information and communication technology infrastructure that need to be improvement, and the initial adaptation phase requiring extra time and effort from pesantren staff. Based on the study’s results, it is recommended to enhance information and communication technology infrastructure, and increase training for pesantren staff to maximize the benefits of SIMKEU implementation in the future. In conclusion, the implementation of SIMKEU at API Syubbanul Wathon Tegalrejo Secang Islamic Boarding School has made a significant contribution in improving the efficiency and transparency of Islamic boarding school financial management. This study provides practical guidance for other pesantren that want to adopt similar technologies in an effort to improve financial management effectively and efficiently.

Financial Resource Management Practices and Challenges in Gambella Town Primary Schools, Ethiopia

This study aimed to investigate the practice and challenges of primary school financial resource management in the Gambella town administration of the Gambella Region. The research adopted a mixed methods approach, utilizing questionnaires and interviews as the main data collection instruments. A total of 102 respondents from five schools and the town education office participated in the study. The collected data were analyzed using descriptive statistics for quantitative data and narrative analysis for qualitative data obtained through interviews. The findings of the study revealed several challenges in the budget implementation process and financial resource utilization in the selected government primary schools. The major challenges identified included the lack of stakeholder participation in the budget implementation process, absence of follow-up and monitoring auditing activities, and the resulting erosion of accountability and transparency in budget utilization. Based on the findings, it is recommended that the town education office and schools take measures to increase stakeholder participation in the budget implementation process. Additionally, schools should report their budget performance to the relevant agencies, and the town education and finance office should establish regular monitoring and evaluation mechanisms. These measures can help address the identified challenges and improve the financial resource management practices in primary schools in the Gambella town administration.

Analisis Penerapan Laporan Keuangan Menurut Isak 35 Dan Penerapan Rencana Kegiatan Dan Anggaran Sekolah (Arkas)

The application of ISAK 35 is by allowing non-profit entities to adapt the descriptions used for some items contained in the financial statements as well as the financial statements themselves. The RKAS application (School Activity Plan and Budget) is an information system created to deal with school financial management issues starting from the process of planning, organizing, directing, coordinating, supervising or controlling. SMP Negeri 1 Cibitung has not implemented or made financial reports in accordance with ISAK 35, however SMP Negeri 1 Cibitung has implemented ARKAS in making financial reports on BOS funds but there are still problems in its application. The purpose of this research is to analyze the application of ISAK 35 and find out the application of the School Activity Plan and Budget (ARKAS) Application at Cibitung 1 Public Middle School. The type of data used is primary and secondary data. Data collection techniques were carried out by observation, interviews and documentation. The data analysis method used is descriptive qualitative. The results of this study are that the form of financial reports at SMP Negeri 1 Cibitung in 2022 has been adjusted according to ISAK 35 and SMP Negeri 1 Cibitung has applied or used ARKAS in making financial reports on BOS funds.

PERAN PENTING MANAJEMEN KEUANGAN DI SDN GEDONG DALEM 01 KOTA CILEGON UNTUK MENCAPAI KEUNGGULAN PENDIDIKAN

This research explores the important role of financial management in achieving educational excellence at SDN Gedong Dalem 01, Cilegon City. Using qualitative and quantitative approaches, this research analyzes school financial data and conducts in-depth interviews with key stakeholders to understand the impact of effective financial management on the quality of education. The research results show that transparency, efficiency and wise allocation of funds are important factors in improving the quality of education in these schools. These findings are consistent with previous research which confirms the importance of good financial management in achieving educational goals. Practical implications of this research include the need to expand managerial and financial capacity for school staff through training and technical support. This research makes a significant contribution in strengthening understanding of the relationship between school financial management and the achievement of educational excellence, as well as providing direction for concrete efforts to improve managerial and financial capabilities at the school level

Optimizing School Financial Management: The Role of Financial Information Systems in Education

Optimizing School Financial Management: The Role of Financial Information Systems in Education

Manajemen Keuangan Pendidikan SD Islam Roudhotul Muttaqin Desa Ngares Wetan Kecamatan Gedeg Kabupaten Mojokerto

This study aims to determine the extent of financial management and interesting things in improving the quality of learning at SD Islam Roudhotul Muttaqin. Schools have the duty to manage school finances based on the principles of financial management can be utilized optimally. School financial management is based on the principles contained in article 48 of the 2003 Law on the National Education System, namely the principles of justice, efficiency, transparency, and public accountability. This research was conducted using descriptive qualitative methods, direct observation and interviews with related parties, namely the Principal and Treasurer. In managing this finance, SD Islam Roudhotul Muttaqin has agreed to plan, manage, implement, report, and evaluate. Relevant matters related to financial management and learning quality, namely through the collaboration program currently being carried out by SD Islam Roudhotul Muttaqin with other Non-Formal Education Institutions hereby have a positive impact on all parties, teachers, schools, students, and parents.

Financial Management Challenges and Best Practices of School Heads of Public High Schools

This paper is an examination of the various financial management practices of school heads in public schools with a focus on the challenges experienced and best practices implemented by school heads in relation to school financial management. The study made use of literature review to answer its objectives. From the study, it was shown that school heads experience challenges in financial management which include lack of training, weak financial management skills, lack and/or delay of funds, absence of financial support staff, poor collaborative planning, numerous bookkeeping tasks, unorganized record keeping, frequent changing of policies, absence of permanently stationed bookkeeper, and adherence to complex laws and policies. Despite these challenges, school heads have reported best practices which include collaboration with school focal person for budgetary planning and the keeping of financial record in a safe place. Some of the recommendation to address the challenges faced by the school heads include the hiring of school heads competent in financial management, continuing education and upskilling of school heads on financial management, empowering school heads on funds acquisition, assigning bookkeepers to all schools, maximizing School Governance Councils, documenting and sharing of best practices, and the conduct of further research in relation to school financial management.

Educational Financing Management in Improving the Quality of Education at MTS Walisongo Pontianak

Education financing is one of the central systems in education. This study aims to find out about financing to support the implementation of education. This research is a descriptive research with a qualitative approach. The results of the study show that the use of education financing is oriented towards the head of educational operational financing that supports improving the quality of education that is right on target by fulfilling the school financial management governance system that must be understood in the implementation of education financing, namely the concept of education budgeting, classifying activities, determining standardization, and determining costs unit in education budgeting. Education financing management has three important stages, namely planning, implementation stage and evaluation (evaluation) stage. These three stages when applied to financial management are the financial planning (budgeting) stage, and the implementation (accounting) stage, and the appraisal or auditing stage. With an education financing management system, it is hoped that it will be able to support, guarantee the development of the quality and quality of education and the process of organizing teaching and learning activities.

Knowledge and Impact of Heads of Schools Administrative Training on School Financial Management in Public Secondary Schools in Mbeya Rural District, Mbeya Region, Tanzania

School management are responsible for demonstrating accountability, transparency and delegating financial responsibility. The head of school is also responsible for income, expenditure, book-keeping, and other accounting works. This study examined the knowledge and impact of heads of schools administrative training on school financial management control in public secondary schools in Mbeya rural district. The primary data were collected using questionnaire and interview guide from 66 respondets. The sample was chosen from each selected secondary school teachers using simple random sampling technique and head of school using purposive sampling techniques. The data were analyzed using Statistical Package for Social Science (SPSS ver. 20) for quantitative data and content analysis for qualitative data. The study results revealed that, heads of schools have knowledge about procedures of getting school funds as planned. During making school budget staff members are involved to make decision as the way of disseminating knowledge and skills on the subject matter. The study recommend that school administration should promote teamwork with all essential stakeholders particularly making decisions about various school budgetary issues. Government should ensure that heads of schools mainly in most public secondary schools undergo effective training about proper management of school financial resources for the sake of general school development.

Digital Branding and Marketing Strategy ABA Kindergarten Mancasan Ambarketawang, Batu Gamping, Yogyakarta

Abstract. The target partner for community service is the ABA Mancasan Ambarketawang Kindergarten School, Gamping, Yogyakarta. Target partners need to carry out school branding and improve skills for HR in strengthening the ability to use information technology, especially skills in using social media as a means of school communication with the target audience of student parents. The problems of target partners are still low HR capabilities in using IT and a lack of school facilities that support digital promotion. The purpose of this service activity is: 1) to help partners strengthen school branding; 2) to improve HR skills so that they are able to utilize social media Instagram, Facebook, and YouTube as a means of marketing communication; and 3) to increase understanding of the importance of school financial management. The method used was Focus Group Discussion; The training was attended by teachers and principals. Results of the training: 1) participants understand the importance of marketing for schools through branding strategies using the 3C approach (visual identity, value identity, and communication identity), as well as understanding consumer behavior through the 5A concept (aware, appeal, ask, action, advocate); 2) the results of the participants' digital marketing practices have been able to create their school accounts on social media, currently have Instagram, Facebook, and YouTube channel accounts; and 3) participants, especially school principals, increase their knowledge about the importance of financial management in schools. The output of the service program is in the form of published articles in journals, publications in the mass media, and video documentation of community service activities.

Pendayagunaan Aplikasi Keuangan melalui Metode Prototipe dalam Meningkatkan Pengelolaan Keuangan Pondok Pesantren Berdasarkan Pedoman Akuntansi Pesantren

Sindo.news reported that the financial reports of hundreds of Islamic boarding schools in South Sumatra were considered to be still poor and not up to standards by the Indonesian Accountants Association. This reflects the majority of Islamic boarding schools are still inadequate in financial management. Based on this, researchers are trying to take part in improving Islamic boarding school financial management by building financial applications that comply with Islamic Boarding School Accounting Guidelines and the wishes of application users. The design and implementation of financial applications will use the prototype method, due to the high level of change in terms of regulations and stakeholder desires from Islamic boarding schools. The wishes of application users are proxied through suggestions and criticism from Al I'tishom Kubu Raya Islamic Boarding School. The financial application built uses a web-based application using the HTML, CSS, Javascript, and PHP programming languages ​​processed by the XAMPP program. Then the database used is MySQL and the text editor used is Notepad++. This research produces criteria that need to be adjusted to produce database and program designs that comply with Islamic Boarding School Accounting Guidelines. These criteria are expressed through 3 aspects: recognition and measurement; presentation; and disclosure. The recognition and measurement aspect stipulates that Islamic boarding schools must record all financial transactions, both transactions and non-cash, that can be measured at the rupiah exchange rate. Then the presentation aspect is determined that Islamic boarding schools must be able to present the financial reports mentioned in the Islamic Boarding School Accounting Guidelines. Finally, the disclosure aspect stipulates that Islamic boarding schools must disclose detailed financial reports. The results of the application modification present four main menus that focus on adjusting the specified criteria. The four menus are receipt input, expenditure input, journal input, and print report. The income and expenditure input menu can sort the funds used into three, namely: unrestricted funds, restricted funds, and non-halal funds. Journal input is used to accommodate non-cash transactions carried out by Islamic boarding schools. The results of all input will be collected to produce a report in the print report menu. Adapting the application to the user's wishes makes the application usable even if there is no internet access. The final result of the research produced an IPR certificate called "Ai-Lemdik".

Optimalisasi Software Akuntansi Berbasis Ekonomi Digital untuk Meningkatkan Akuntabilitas di Pondok Pesantren At-Taqwa Al Islamiy Desa Wringinputih Kecamatan Borobudur Kabupaten Magelang

The urgency of this activity is that Islamic Boarding School financial reports have not been recorded based on the provisions of Financial Accounting Standards (SAK). The aim of the service activities is to increase accountability in the preparation of financial reports and financial management as well as the implementation of Islamic boarding school accounting applications (SANTRI). It is hoped that by holding training or provision, it will be able to provide adequate knowledge so that it can be implemented in Islamic boarding schools so that they are able to prepare financial reports in accordance with the Accounting Standards rules that apply in Indonesia. At-Taqwa Al Islamiy Islamic Boarding School (Ponpes) is the target of this program activity. The Islamic boarding school is one of the Islamic boarding schools located in Borobudur District, Magelang Regency, Central Java. With quite a few students, the Islamic boarding school's financial management refers to the applicable PSAK ETAP so that existing financial reports can provide maximum information according to the detailed needs of funders and donors. It is hoped that the SANTRI software can help in carrying out financial records in accordance with Islamic boarding school needs.

Financial management competence of school heads and performance of schools in Leyte division

The study investigates the financial management competence of elementary school heads and the performance of schools in Leyte Division. The research involved 70 school heads and 369 teachers involved in the School Financial Task Force for the 2016-2017 school year. The findings revealed that most school heads are middle-aged with low family income and lack training in school financial management. They manage various financial resources, with small enrollment and teacher populations. In terms of budgeting, accounting, procurement, and asset management, most school heads are competent, but few are less competent. Family income and number of trainings attended are related to asset management competence. The National Achievement Test results are average, and school performance is not related to the financial management competence of school heads. The study recommends that school heads attend training and seminars related to school financial management, involving school planning teams and community involvement. Effective management of school financial resources is crucial for financing all school activities.

Digital Ekonomi dan Pemberdayaan Pengelolaan Keuangan Guna Meningkatkan Pelayanan dan Kemampuan Manajerial pada SMK Muhammadiyah 3 Pekanbaru

Sekolah Menengah Kejuruan (SMK) 3 Pekanbaru city is an educational institution under the Amal Usaha Muhammadi(AUM) which equips its students with vocational training and Al-Islam Kemuhammadiyahan values. The problems faced by partners are 1) Principals' difficulties in controlling budget use because financial management is still done manually so it can impact the decision-making process 2) Services to students are not yet supported by adequate technology and information systems. From several problems that exist with partners, So service is prioritized on financial issues. The solutions offered to partners in overcoming several problems include 1) Education and empowerment of school financial management in supporting financial services, 2) Digital economy to improve services and make it easier for managers to make policies. The main output of this service is increasing the management and financial service capabilities of partners and assisting managers, especially school principals, in making decisions based on real financial data based on appropriate technology in the form of a school financial management information system at SMK Muhammadiyah 3 Pekanbaru

School Financial Management for Facilities and Infrastructure at Elementary School

This study aimed to analyze and understand financial management at SD Muhammadiyah 22 Surakarta Elementary School (M22SES), Central Java, Indonesia. This study used a qualitative descriptive method, which aims to describe financial management and its relation to the management of school infrastructure. The authors collected data through observation, interviews, and documentation. The data were separated according to categories to obtain a conclusion. The results of this study showed that (1) financial management was well managed for the budget for facilities and infrastructure, (2) the school budget was planned for existing facilities and infrastructure, conditional or stable organization and is monitored in schools, (3) facility management and infrastructure of M22SES were controlled by bookkeeping so it can assist in procuring facilities and infrastructure as well as managing financial management

School Financial Management in Meeting Infrastructure Standards (Case Study at SMP Negeri 17 in Serang City)

The purpose of this study was to analyze and understand the fulfillment of school financial management facilities and infrastructure standards at SMP Negeri 17 Kota Serang. This research uses a qualitative approach with case studies. The informants in this study consisted of school principals, deputy director of facilities and infrastructure (wakasek), treasurers of Education Unit Operational Assistance (BOSP), and school committees. Data collection techniques were carried out through interviews, observation and documentation. Data analysis techniques use data reduction, data display and verification inference. Information accuracy is verified; credibility, transferability, reliability, and verifiability. The results of the study show that school financial management in meeting educational facilities and infrastructure standards for SMP Negeri 17 Serang City through planning and budgeting, administration and reporting and accountability according to Permendikbudristek 63 BOSP Juknis Year 2022. This study influences the importance of financial management to meet institutional and infrastructure standards education, because Stakeholders both internal and external can assess, analyze, monitor and fulfill various school needs.

Effectiveness of Use of Early Childhood Education Operational Assistance Funds in Improving Education for Early Children in Sesayap District, Tana Tidung Regency

This research aims to analyze the effectiveness of the early childhood education operational assistance fund in improving early childhood education in Tana Tidung Regency. This research employs a qualitative research method, which is a method used to study natural conditions where the researcher acts as the key instrument. The data generated is descriptive in nature, and data analysis is conducted inductively. The data obtained in this study utilize data collection techniques such as in-depth interviews, observations, and documentation. The effectiveness of the early childhood education operational assistance fund implemented by the Department of Education and Culture in Tana Tidung Regency analyzed through three factors (Goal Attainment, Integration, and Adaptation), is generally underway, but not fully effective. This can be evidenced in terms of goal achievement, where fund distribution is on target and timely, and in terms of procedures and benefits, where it effectively alleviates the burden of education expenses. Concerning the factor of integration, which involves processes of socialization, clarity of information, synchronization of activities, transparency, and accountability in the utilization of the School Operational Assistance fund, there are still weaknesses in terms of synchronization between schools and the department regarding the importance of openness and transparency in school financial management. Regarding the adaptability factor, analyzed through the ability to respond to changes, the availability of infrastructure and the utilization of technology in the School Operational Assistance fund is not yet fully effective. This can be observed in terms of human resources' proficiency in information technology and the inadequacy of infrastructure.