STUDI KASUS PENGELOLAAN DANA PENDIDIKAN DI SEKOLAH DASAR NEGERI TONJONG 04 KECAMATAN TONJONG

Abstract

This study aims to analyze the management of education funds at Tonjong 04 Public Elementary School, Tonjong District. This study uses a case study approach with descriptive qualitative methods. Data collection was conducted through in-depth interviews with the principal, treasurer, teachers, and school committee; direct observation of the fund management process; and document studies in the form of the School Work Plan and Budget (RKAS), financial reports, and other records. The results of the study indicate that the management of education funds at Tonjong 04 Public Elementary School has followed the principles of transparency, accountability, efficiency, and effectiveness, despite several challenges. The source of education funds comes from School Operational Assistance (BOS) and other legitimate sources. The budget planning process involves all stakeholders, from planning, implementation, administration, reporting, to supervision. The results of the study indicate that budget planning is prepared in a participatory manner involving all stakeholders. Budget implementation is carried out in accordance with the RKAS and applicable regulations. Administration is carried out in an orderly and accurate manner with detailed recording. Financial reporting is carried out periodically and submitted to relevant parties. Supervision is carried out by the school committee and school supervisors. The conclusion of this study is that education fund management at Tonjong 04 Public Elementary School is generally good, but requires improvement in terms of fund efficiency and resource optimization to support improved educational quality. This study provides a comprehensive overview of education fund management at the elementary school level, which can serve as a reference for other schools in their efforts to improve financial management. This study also provides recommendations for improving education fund management, such as increasing human resource (HR) capacity and increasing the use of information technology in financial management.