School Financial Management Research Articles

Implementasi Interpetasi Standar Akuntansi Keuangan (ISAK 35) Pada Sektor Pendidikan (Studi Kasus Pada Unit Pelaksana Teknis Sekolah Menengah Pertama Negeri 32 Gresik)

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Financial Management of Students with Special Needs in Increasing Guardian Trust

Children with special needs must be educated informally and formally to develop their intellectual skills. Before putting children with special needs into school, parents need to find the right school by looking at various aspects, one of which is related to financing and financial management. In this case, researchers conducted research at the ‘Aisyiyah Ponorogo Special School to know the school's financial management in order to be able to increase the trust of student guardians. This study used a descriptive qualitative method. Researchers obtained data using observation, interviews, and documentation. The focus of the problem in this study is financial management, financing, and the trust of student guardians at 'Aisyiyah Ponorogo Special School. Based on the data obtained, the financial management of students with special needs at ‘Aisyiyah Ponorogo Special School is carried out by making a budget plan, clear transparency of funds to student guardians, and evaluation meetings at the end of each school budget year. Sources of funds were obtained from voluntary donations from students, assistance from the Ponorogo Regency Education Office, the Smart Indonesia Program, and the 'Aisyiyah Foundation.

PENGARUH KUALITAS PENGANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA BIDANG KEUANGAN TERHADAP KINERJA KEUANGAN SEKOLAH

ABSTRACT Schools have the duty to manage finances based on the applicable financial management principles. School financial management in SMK throughout Batang Regency has not fully implemented the principles of accountability and efficiency even though the existing budget is received from various sources and issued to several posts. Vocational High School Education Institutions have an obligation to report their activities to the public or related parties. Accountability and reporting of funds raised is a manifestation of accountability. This study aims to 1) determine the effect of budgeting quality on school financial performance; 2) analyze the effect of budgeting quality on school financial performance; 3) analyze the competence of financial human resources on the school's financial performance and 4) analyze the effect of the quality of budgeting and human resource competence on finance together on the school's financial performance.This research is an explanatory research with a quantitative approach. The study population consisted of 86 teachers at SMK in Batang Regency. The research sample was 86 people with total sampling technique. The research instrument used a questionnaire. Data analysis used descriptive and multiple linear regression. The descriptive data shows that 1) the quality of budgeting is in the fairly good category with a mean value of 114.22; 2) the competence of human resources in the field of finance is in the fairly good category with a mean value of 114.21 and 3) the school's financial performance is in the good category with a mean value of 125.06. The results of the hypothesis test show that 1) there is an effect of the quality of budgeting on the financial performance of the schools studied. state with the equation Ῡ=80.444+0.378X₂, a correlation strength of 0.366 with a contribution of 0.134 or 13.4%; 3) there is an effect of human resource competence in the field of finance on school financial performance which is expressed by the equation Ῡ= 48.313+0.659X₃, a correlation strength of 0.622 with a contribution of 0.387 or 38.7%.There is a positive influence on the quality of budgeting and the competence of human resources in the field of finance which jointly affect the financial performance of schools which is expressed by the equation Ῡ= 36.175 + 0.109Xₗ + 0.158X₂ + 0.415 X₃, output correlation 0.649 with a contribution of 0.400 or 40% Keywords: Quality of budgeting, competency of financial human resources, and school's financial performance.

Implementasi Prinsip-prinsip Manajemen Keuangan Sekolah di SD Ar-Rahman Motik Jakarta Selatan

School financial managemet is carried out by the school principal, consists of financial planning, financial allocation and financial reporting activities. School financial management will work well if it can apply the principles of financial management, namely transparency, accountability, effectiveness, and efficiency. The aim of this study is to find out the implementation of the principles of financial management in private elementary school. This study used a qualitative methos with a descriptive approach to explore social conditions that occus as a whole. Participant in this study were one school principal at private elementary school in South Jakarta. The result of this study are, financial management in elementary school is running well, the school principal applies the principles of transparency and accountability in financial planning and reporting, as well as school activities running effectively and efficiently in accordance with the budget plan. Another factor that has a positive impact on the effectiveness of school financial management is the amount of experience the school principle has.

PENERAPAN MANAJEMEN KEUANGAN SEKOLAH DI SMP NEGERI 1 BAJENG KABUPATEN GOWA

This study aims to determine the mechanism for implementing school financial management at SMP Negeri 1 Bajeng, Gowa Regency. The type of research used in this research is descriptive qualitative with data collection methods through observation, interviews and documentation studies. The data management and data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that the implementation of educational financial management at SMP Negeri 1 Bajeng, Gowa Regency can be carried out in a controlled and effective manner, especially in terms of financial allocation. Although in practice there are still some obstacles experienced by the school. The school education financial management system is implemented with reference to the preparation of the RKAM. The mechanism for implementing educational financial management at SMP Negeri 1 Bajeng includes financial planning, and auditing and financial accountability. With the creation of the RKAM that has been produced by the school during the annual work meeting, this is very helpful and supports the school in achieving the maximum success of each implementation of educational operational activities. The ability of human resources owned by SMP Negeri 1 Bajeng is a supporting factor for the school in overcoming obstacles that occur due to existing financial conditions with priority and unexpected financial expenditures/allocations

Pentingnya Pengelolaan Manajemen Keuangan dan Model Penganggaran Pendidikan

Education is very important for all humans. Education can be successful if there is good management. The role of education management is very important in an educational institution. Management is basically nothing new in human life, as well as in a management education is needed. Education management can cover a variety of things, one of which is financial management. Because, with good financial management in institutions will increase the efficiency of education so that the achievement of educational goals will soon be realized. Urgency School financial management is very important to classify school needs. Then there is an urgency for financial management and a clear and appropriate budgeting model that will affect school operations and education in these schools. The purpose of this study is to find out how the Urgency of Financial Management and the Education Budgeting Model are applied to find out how supervision is in financial management. Data collection is in the form of observations from various existing sources. The method used is a review article. The results of this study show that the results of the urgency and budgeting model carried out by managing school finances in carrying out the budget plan have been going very well. This is indicated by several activity plans that are realized in accordance with expectations, namely transparent, accountable, effective and efficient.

PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN SEKOLAH (STUDI PADA YAYASAN PENDIDIKAN BUNAYYA TAHFIDZUL QUR'AN KENDAL)

One of the factors that affect the quality of education is the ability of schools to manage school financial resources effectively and efficiently and by balancing the flow of incoming and outgoing funds. School financial management is managed in a transparent and accountable manner which is the basic principle of school financial management. The obstacle that often occurs in school financial management is that it is done manually, where each transaction is recorded in the cash receipts book and cash disbursement book and then recaps are carried out to produce periodic reports. The design and implementation of a school management information system to facilitate school financial management with automated processes can help facilitate school financial management. So that school financial management is carried out in a transparent, accountable, effective and efficient manner. the school's financial management information system also produces information presented in reports as a basis for decision making and the supervisory function can be properly managed

Monitoring and Evaluation of School Finances to Increase Transparency and Accountability

This research aims to (1) find out how monitoring and evaluation of school finances is carried out; (2) identifying how schools apply the principles of transparency and accountability in managing school finances; (3) Identifying how monitoring and evaluating school finances has an impact on improving school financial management. For the successful implementation of education, one element of school financial management is managing and making the best use of financial management. Schools need to carry out good school financial management by planning and developing all the resources they have effectively and efficiently. This research approach uses qualitative methods and data collection techniques are carried out through interviews, observation and document research. The target of this research is school treasurers who have an important role in managing school finances. The research results show that the implementation of financial monitoring and evaluation was successful and was carried out directly by the school principal and school authorities. When monitoring and evaluating school finances, minimal deviations were found in the RKAS that had been prepared. Monitoring and evaluation practices aim to increase transparency and accountability in school financial management and prevent undesirable things from happening

THE INFLUENCE OF TEACHERS’ PARTICIPATION IN SCHOOL FINANCIAL MANAGEMENT, DISCIPLINARY MATTERS AND CONFLICT RESOLUTION ON TEACHERS’ PRODUCTIVITY IN SECONDARY SCHOOLS IN EKITI STATE, NIGERIA

The study examined the impact of teacher involvement in school financial management, disciplinary issues, and conflict resolution on secondary school teacher productivity in Ekiti State. The survey-like descriptive research design was used for the study. The sample included 450 respondents consisting of 400 teachers and 50 school principals selected from 50 secondary schools used for the study. The random sample was selected using multi-stage and targeted sampling methods. Two sets of instruments were used to interpret the data for the study. The first instrument was called Teachers Participation in Secondary School Management Questionnaire (TPSSMQ) and the second instrument was called Teachers Productivity Questionnaire (TPQ). The reliability coefficients for the two instruments were 0.79 for TPSSMQ and 0.76 for TPQ. The data obtained were analyzed using percentage points, F ratio, Pearson product moment correlation and multiple regression. The hypotheses generated were tested at a significance level of 0.05. The study found that teacher involvement in the management of secondary schools in Ekiti State was moderate. Teacher productivity was also moderate. The study showed that the relationship between teachers' involvement in school financial management, disciplinary matters, conflict resolution and their productivity was moderate and statistically significant. The study also found that all predictor variables are factors that can have an impact on teacher productivity. Based on these findings, it was recommended that governments and school leaders should involve teachers more in decision-making related to school financial management, disciplinary issues and conflict resolution in order to increase teacher productivity in schools.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0009/a.php" alt="Hit counter" /></p>

Manajemen Keuangan Sekolah: Tinjauan Terhadap Pengelolaan Dana Bantuan Operasional Sekolah (BOS)

One aspect that is very important in the management of educational institutions (schools) is the financial aspect. School financial management must be carried out properly starting from planning, implementing, monitoring, evaluating, and reporting. This article discusses school financial management, in this case, the management of school operational assistance funds. These funds are a source of school funds that need to be managed transparently, accountably, effectively, and efficiently.

Exploring financial risk management practices in selected Tshwane schools

With this study we explored financial risk management practices in public schools in selected quintile (1, 2 & 3) township schools in the Tshwane South district in Gauteng. The schools involved were previously disadvantaged schools and learners were from the same area as the schools. We adopted a qualitative research approach and thematic analysis was used to analyse the data collected via one-on-one interviews. Stratified random sampling was used to select 12 principals who formed the sample of the study. The challenges experienced by principals identified from the themes concerned a lack of clarity of principals’ roles regarding finances; balancing roles as accounting officers and ex-officio members; effective use of systems provided to use for school administration, including financial record keeping; accountability of reporting; and poor monitoring and support by the Department of Education. Schools across the country face challenges regarding financial management due to a lack of knowledge of financial risk management practices in schools. Within the South African public schools system the overall responsibility and accountability for school financial management and asset control lies with the school governing body.

Analisis Manajemen Keuangan Sekolah Pada Sekolah Menengah Kejuruan (SMK)

Education management itself is seen as a process needed in the world of education to achieve the goals of education itself. The purpose of this paper is to explore school financial management in Vocational High Schools (SMK), as well as to find out the effectiveness of existing financial management in schools. The school used as the object was SMK N 2 Balikpapan with research informants namely the school principal, vice principal for finance, school treasurer, and committee. Based on the research, it was found that the main source of school finance came from BOS funds. The management process begins with deliberations and holding meetings of all teachers and employees with the process of preparing the RKAS and preparing the RAB, based on the plans needed by the school which will first be considered by the School Committee. Realization of school financial management sourced from BOS funds and school committee funds in Vocational High Schools for the 2021/2022 academic year has been carried out efficiently financial While the inhibiting factor is still a lack of BOS funds and school committee funds provided to support the process of school facilities and infrastructure or in other words not in accordance with the previous plan for its realization.

The Implementation of School Financial Management System in Managing the BOS Fund

School financial management should be managed properly. With clear and transparent financial management, it will affect operational systems and mechanisms to meet the various elementary needs of the school. Financial management also plays a determinant role for the success of education. Thus, financial management needs to be implemented by educational institutions, so that the use of school funds can be more effective and efficient and the budget misuse is able to be minimized appropriately. This study aims to find out how the education financial management system is implemented in managing BOS funds. In this study, the authors used a qualitative approach with the type of field research conducted at SMAN 17 Bombana, Southeast Sulawesi Province. The data from this study were obtained from observations, interviews and documentations. As reseach participants, this study involved the head of school, treasurer of school, committee chairs, student guardians, educators and education staffs. Then, data were analyzed and conclusions were drawn. Therefore, this study shows that the implementation of the education financial management system in managing BOS funds at SMAN 17 Bombana, Southeast Sulawesi Province has been implemented very well. This is evidenced by the steps carried out, including financial planning by holding meetings first, then financial implementation which is divided into three parts, namely acceptance, distribution and management. Another indicator is the evaluation system which is divided into two parts, consisting of the school's internal side and the education office's external side.Keywords: implementation, Financial Management, BOS Management Fund

ANALISIS PENGELOLAAN ANGGARAN DANA BOS TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN SDN 2 GALUNGAN

The School Operational Assistance Program is a government policy to support the 9-year compulsory education program. The BOS program funding assistance is intended for school operational costs with the aim of freeing education costs for underprivileged students and easing the burden of students in the future. This study aims to determine the accountability of BOS program fund management at SDN 2 Galungan. The focus of this research is on managing the school operational assistance budget for school financial reporting based on the principles of fairness and efficiency because these two principles are closely related to the stages in school financial management in the planning and budget realization stages. In this study used a qualitative approach with data collection techniques of observation, interviews and documentation. Research informants consisting of: principal, committee chairman, teachers, and school treasurer. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the study indicate that the accountability of BOS fund management at SDN 2 Galungan in principle has been implemented quite well, although technical problems are still constrained

MANAJEMEN KEUANGAN SEKOLAH DI SMK YABUJAH SEGERAN JUNTINYUAT INDRAMAYU PADA 2019

Financial Management in Vocational High schools must be considered properly because it concerns the independence of a school. Therefore, this study aims to analyze school financial management in fulfilling educational infrastructure at SMK Yabujah Segeran Juntinyuat, Indramayu. This research uses a qualitative approach to the type of case study. The data collection technique was carried out using interviews, observations, and documentation. The data analysis technique uses data reduction, data display, and conclusion drawing/verification. Checking the validity of the data is carried out through; credibility, transferability, dependability, and confirmability. The results showed that school financial management in fulfilling educational infrastructure at SMK Yabujah Segeran Juntinyuat Indramayu was carried out through school budgeting, school financial accounting, school financial accounting, school financial accountability.

Accountability and Transparency in Financial Management among Secondary School Principals

The purpose of this study is to explore the implementation of practices related to accountability and transparency practiced by school principals in school financial management. In depth interviews were conducted among school principals at selected public schools in Kuala Lumpur where financial management is being implemented. Thematic analysis was used to analyze the data and the researcher used NVivo 12 software during the analysis phase. Findings showed that there is serious need of financial management training for principals, finance committee and elected staff representatives, level of accountability and transparency in school finances among school principal were a great concern and that was one source of conflict and lack of support and monitoring from district offices. The implication and suggestion was briefly discussed in this study.

Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) dengan Pendekatan Technology Acceptance Model

Abstract: Purpose: To evaluate the variables that influence the user's desire to use the Siperkasa school financial application system at the school in the IX branch office of the Education and Culture Office of Central Java Province using the Technology Acceptance Model (TAM) approach. Research Methodology: This research is quantitative with a total sample of 106 and data is collected from surveys conducted online by application users via electronic forms. The data analysis method uses path analysis using AMOS software. The results of this study indicate that the behavioral intention to use Siperkasa is not influenced by the perceived interest and attitude towards its use. Ease of use has a positive effect on the recognition of the benefits of Siperkasa. Result: The results of this study are expected to contribute additional literature for the development of theories in public sector accounting, increase the ability to think about the phenomenon of using school financial management information systems, and can be considered in the development of an integrated school financial management information system (Siperkasa) and other accounting information systems in improving accountability, able to be accepted by users of Siperkasa, especially in schools within the Department of Education and Culture of Central Java Province. Limitation: This study has limitations, namely only using a sample of Siperkasa users in SMA/SMK/SLB Negeri in the IX branch office of the Education and Culture Office of Central Java Province. Keywords: 1. School Finance Application System 2. Technology Acceptance Model 3. Regulation

Kajian Pelaksanaan Pendampingan Serta Pemeriksaan Pengelolaan Keuangan SMA/SMK Negeri Oleh Auditor Inspektorat Daerah Guna Meminimalisir Penyimpangan Pengelolaan Keuangan

The purpose of research to find out the implementation of mentoring and financial management audits for SMA/SMK Negeri in North Sulawesi Province by regional inspectorate auditors in order to minimize financial management irregularities. This research was conducted at the Provincial Government of North Sulawesi. The data analysis techniques are data reduction, data display and conclusion drawing/verification which are carried out interactively and take place continuously until complete, so that the data reaches saturation. The results of this study indicate that financial management assistance for SMA/SMK by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the assistance of the regional inspectorate auditor, the school gets additional knowledge that can be used in the implementation of school financial management. 2) Examination of SMA/SMK Financial Management by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the examination of SMA/SMK financial management from the regional Inspectorate auditor, the school gets suggestions for improvement that can be used to correct mistakes.

Transparency and Accountability of Managing School Financial Resources

Transparency and accountability are essentials to the operation of governments regardless of political systems. They are tools to prevent corruption. Transparency and accountability are twin requirements in managing school financial resources. Transparency as a requirement ensures that sound and efficient utilization of resources is maintained while transparency makes opportunity for greater accountability. The study looks into the behavior of school heads on how they manage financial resources of their schools using the parameters of transparency and accountability. The locale of the study is in the province of Nueva in the Philippines. The findings showed that most school heads and finance staff possess graduate-level educational qualification and experienced financial managers. The least accountability parameter of the respondents is in the domain of asset management while it showed the least scores for transparency domain in the area of budgeting. School financial managers encountered challenges which include policy-related procedures, differences in the market prices of supplies and equipment against the programmed budget, and limited opportunities for seminars/trainings regarding school financial management. The late release of budget allocation to schools, lack of adequate skilled manpower essential for effective budget utilization, engagement of school management on different duties, lack of planning and performance of school activities together with stakeholders and interferences of school principals are among the critical challenges that may render ineffective financial resource utilization in secondary schools.

Pendampingan Pengelolaan Keuangan Sekolah Melalui Peningkatan Pemahaman Literasi Keuangan Syariah

The development of Islamic financial institutions in Indonesia over the last three decades has shown encouraging developments, this is indicated by the increasing number of sharia-based financial institutions. The purpose of the community service activities that have been carried out is to provide comprehensive understanding and insight about the importance of Islamic financial literacy, provide motivational encouragement, and an understanding of the importance of managing school finances that can be managed using sharia principles.The method used in this activity is the holding of Islamic financial literacy socialization which is directed at school financial management by providing material on contract theory, sharia business contracts, and Islamic financial institutions. Meanwhile, the participants in this activity were delegated teachers from Muhammadiyah schools in Banyumas Regency. The results of this activity show that school financial management is carried out differently according to school policies. The form of the policy is adjusted to the cooperation of schools with financial institutions, both BTM, BMT and commercial banks (Islamic banks and conventional banks). The delivery of material in this activity uses a participatory-dialogical method, where participants can convey their ideas and views, while the presenters only become facilitators by providing a review of participant responses. The form of practice in which the participants were directed by the implementing team was to get to know the various sharia contracts, while the participants' responses to the implementation process were mostly very good and good, and hoped that they would be implemented continuously.