OPTIMALISASI MANAJEMEN KEUANGAN UNTUK PENDIDIKAN DASAR YANG BERKUALITAS

Zuliani  Fauziah; Bela Dwi   Nur Cahyani; Syilla  Fhadlilla Fharhah; Nur  Rohman

doi:10.46306/jpee.v3i2.81

Authors

Zuliani Fauziah Universitas Islam Nahdlatul Ulama Jepara
Bela Dwi Nur Cahyani Universitas Islam Nahdlatul Ulama Jepara
Syilla Fhadlilla Fharhah Universitas Islam Nahdlatul Ulama Jepara
Nur Rohman Universitas Islam Nahdlatul Ulama Jepara

DOI:

https://doi.org/10.46306/jpee.v3i2.81

Keywords:

Financial management, primary education, BOS funds, transparency, quality basic education, Pengelolaan keuangan, pendidikan dasar, dana BOS, transparansi, pendidikan dasar bermutu

Abstract

This study explores financial management at SDN 7 Lebak to support quality elementary education.
Data were collected through direct observation and interviews with the treasurer, grade 5 teachers,
and the principal using a qualitative approach. The results showed that the school's financial planning
was well designed, with BOS funds allocated for teaching resources, facility improvements, and
operational needs. However, there were problems with financial reporting through the Dapodik
system, and there were no technological resources needed for digital-based assessments. Due to the
absence of a public financial information board, transparency remains an issue. Joint budgeting with
teachers improves fund allocation and stakeholder ownership. To meet the demands of contemporary
education, increased financial management capacity, verified funding sources, and innovation in
budget management are needed. This study underscores the importance of collective efforts by schools,
government, and communities to achieve effective financial management of elementary education.

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Peraturan Menteri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 8 Tahun 2020 Tentang Petunjuk Teknis Bantuan Operasional Sekolah Reguler