IMPLEMENTASI MANAJEMEN PEMBIAYAAN PENDIDIKAN

Abstract

This study aims to describe: (1) funding sources for SMP Muhammadiyah Gedung Tataan education; (2) procedures for management of educational financing revenue budget for SMP Muhammadiyah Gedung Tataan; (3) the use of the educational financing budget for SMP Muhammadiyah Gedung Tataan; (4) Accountability for educational financing at SMP Muhammadiyah Gedung Tataan; (5) Supervision of educational financing for SMP Muhammadiyah Gedung Tataan. The method used in this study is a qualitative method with data collection techniques using interviews, observation, and documentation. The data analysis technique used is qualitative analysis, namely data processing, data presentation, and initial conclusions. The results of this study indicate that: (1) Sources of education funding come from the general public, parents of students, and permanent donors, (2) Budget management procedures for education financing revenues have been made in the form of a revenue budget achievement program. These programs are based on a predetermined timeframe, namely: Short and medium term financing income budget management; (3) the use of the budget for education financing is adjusted to the initial management that has been made and mutually agreed upon based on existing guidelines or benchmarks; (4) the accountability for educational financing, Muhammadiyah Middle School, Tataan Banggai Building is in accordance with the management and is carried out at the end of the year. The person in charge of using the financing budget at the said treasurer as the financial coordinator; and (5) and the supervision of educational financing for SMP Muhammadiyah Gedung Tataan is assigned to a special team tasked with supervising and controlling finances. The team involved in overseeing the budget is the community as parents of students, public relations, cottage stakeholders, and mentors of students.