Strategi Manajemen Keuangan Pendidikan dalam Mewujudkan Efisiensi dan Efektivitas Anggaran Sekolah di MA YPP Jamanis

Abstract

Budget planning in educational institutions is a crucial part in supporting the continuity and effectiveness of the learning process. Budget preparation requires a comprehensive analysis involving all stakeholders, from planners to implementers. In practice, budget preparation is carried out through several approaches such as comparative approach, planning programming budgeting evaluating system approach, and function approach. Each approach aims to ensure that the allocation of funds is carried out appropriately, efficiently, and in accordance with educational objectives. In addition, the budget has characteristics that reflect the revenue and expenditure sides, and functions as a tool for planning, controlling, and evaluating the performance of the institution. To produce an accurate and accountable budget, principles such as clear division of responsibilities, an adequate accounting system, and support from all elements of the organization must be applied. Budget supervision is also needed to assess the effectiveness of the use of existing resources. Thus, systematic and structured budget planning can make a significant contribution to realizing professional financial governance in educational institutions.