Kajian Konseptual dalam Manajemen Pembiayaan Pendidikan

Abstract

Financing management refers to efforts to manage financing functions systematically. This function is an important part that must be carried out by the party responsible for a particular field. More broadly, financing management also includes the process of arranging funds by involving and empowering human resources. In the context of education, schools act as institutions that carry out the learning process to produce quality graduates. Therefore, good management of education funds is the key to graduates being competitive and able to live decently in society. Education fund management must be able to improve the quality of graduates and make schools competitive, while upholding the principles of justice, efficiency, transparency, and public accountability as stated in Article 48 Paragraph 1 of the 2003 National Education System Law. This study uses a qualitative descriptive approach to examine the implementation of education financing management at SMAN 1 Parigi. The financing management process at this school includes the stages of planning, recording, supervision, and financial accountability. The planning stage is carried out through meetings, identification of sources of income and expenditure, preparation and submission of the RAPBS, revisions, and ratification. Financial recording is carried out through various documents such as cash books, invoices, financial reports, payroll books, and savings books. Meanwhile, financial accountability is carried out by preparing financial reports which are then approved. It is hoped that the management of educational financing in schools can continue to be implemented effectively, efficiently, and transparently so that all plans that have been prepared can support the achievement of educational institution goals