Analisis Prosedur Penyusunan Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) di MA YPK Cijulang

Abstract

The School Revenue and Expenditure Budget Plan (RAPBS) is a crucial instrument in school financial management. RAPBS functions as a guideline in planning, allocating, and using financial resources efficiently and effectively (Heriyanto et al., 2022). This study aims to describe the procedure for preparing the RAPBS at MA YPK Cijulang. This study uses a descriptive qualitative approach. Data were collected through in-depth interviews with the principal and treasurer, as well as a documentation study of the RAPBS document. The results of the study indicate that the preparation of the RAPBS at MA YPK Cijulang was carried out through systematic steps, starting from the formation of a drafting team, identification of needs, determination of funding sources (BOS and SPP), to the preparation of the RAPBS working paper. Principles such as division of authority, stakeholder involvement, and determination of priority scales were also applied, although the involvement of the YPK Cijulang Education Foundation was still limited. By following systematic procedures and applying good principles, it is hoped that the RAPBS prepared can reflect the real needs of the school and support the implementation of education programs optimally