{"title":"Financial Management Models in Effective Schools (Multisite Study at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency)","authors":"Martini Karmilawati","doi":"10.11594/jk6em.04.01.09","DOIUrl":null,"url":null,"abstract":"This study aims to obtain a comprehensive picture of the Financial Management Model in Effective Schools (Multisite Study at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency). This type of research is descriptive qualitative concerning (1) financial planning, (2) the management of finance, (3) finance supervision, (4) the report and accountability finance, and (4) model of financial management on the effectiveness of schools in SMK. The approach through survey data, and observations on the subject of research: the head of the school, the board committee, deputy head of the school, treasurer, and teachers. Data collection techniques: interviews, observation, and documentation. Data analysis: interactive, namely data reduction, data presentation, and concluding. Validity test: source and method triangulation. The results showed that: 1. Financial planning: No School Development Plan (RPS) and School Work Plan (RKS) compile the Budget and Expenditure of School (Budgets), 2. Implementation of management: blind of RKS and documents 1, Budgets, use of total Bos and Bosda according to implementation instructions (operational guidelines), bookkeeping, proof of receipts, tax and stamp deposits, supervision, making reports, and accountability. 3. Supervision: monitoring, auditing, evaluation, and review from Disdikbud, Bakeuda, Inspectorate, BPK and BPKP, general cash book reporting (BKU), special cash books (BKK), and taxes. 4. L Reports and accountability: bookkeeping, record and, expenditure finances and report to account s each accompanied by proof of expenditure corresponding expenditure transaction. 5. Effective financial management model: School-Based Management Model (MMBS) with the principles of accountability, transparency and efficiency, from the school management team, school principals, committees, and parents (community). The conclusion of this research is that the Model of Financial Management in Effective Schools (Multisite Learning at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency) still needs to be improved so that financial management becomes better and stable.","PeriodicalId":354714,"journal":{"name":"Journal of K6 Education and Management","volume":"37 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of K6 Education and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.11594/jk6em.04.01.09","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to obtain a comprehensive picture of the Financial Management Model in Effective Schools (Multisite Study at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency). This type of research is descriptive qualitative concerning (1) financial planning, (2) the management of finance, (3) finance supervision, (4) the report and accountability finance, and (4) model of financial management on the effectiveness of schools in SMK. The approach through survey data, and observations on the subject of research: the head of the school, the board committee, deputy head of the school, treasurer, and teachers. Data collection techniques: interviews, observation, and documentation. Data analysis: interactive, namely data reduction, data presentation, and concluding. Validity test: source and method triangulation. The results showed that: 1. Financial planning: No School Development Plan (RPS) and School Work Plan (RKS) compile the Budget and Expenditure of School (Budgets), 2. Implementation of management: blind of RKS and documents 1, Budgets, use of total Bos and Bosda according to implementation instructions (operational guidelines), bookkeeping, proof of receipts, tax and stamp deposits, supervision, making reports, and accountability. 3. Supervision: monitoring, auditing, evaluation, and review from Disdikbud, Bakeuda, Inspectorate, BPK and BPKP, general cash book reporting (BKU), special cash books (BKK), and taxes. 4. L Reports and accountability: bookkeeping, record and, expenditure finances and report to account s each accompanied by proof of expenditure corresponding expenditure transaction. 5. Effective financial management model: School-Based Management Model (MMBS) with the principles of accountability, transparency and efficiency, from the school management team, school principals, committees, and parents (community). The conclusion of this research is that the Model of Financial Management in Effective Schools (Multisite Learning at SMKN 1 Kandangan and SMKN 2 Kandangan, Hulu Sungai Selatan Regency) still needs to be improved so that financial management becomes better and stable.
有效学校的财务管理模式(在甘丹干SMKN 1和甘丹干SMKN 2的多地点研究,Hulu Sungai Selatan Regency)
本研究旨在全面了解有效学校的财务管理模式(在甘丹干SMKN 1和甘丹干SMKN 2的多地点研究,Hulu Sungai Selatan Regency)。这种类型的研究是描述性质的,涉及(1)财务规划,(2)财务管理,(3)财务监督,(4)报告和问责财务,以及(4)财务管理模式对SMK学校有效性的影响。该方法通过调查数据,以及对研究对象的观察:学校校长、董事会委员会、学校副校长、财务主管和教师。数据收集技术:访谈、观察和记录。数据分析:交互式,即数据还原、数据呈现、数据总结。效度检验:来源与方法三角化。结果表明:1。财务规划:没有学校发展计划(RPS)和学校工作计划(RKS)编制学校预算和支出(预算)。执行管理:RKS和文件的盲目管理1、预算、总bo和bo的使用按执行指令(操作指南)、记账、收据证明、税务和印花税保证金、监督、报告、问责。3所示。监督:监督、审计、评估和审查,来自disdibbud、Bakeuda、Inspectorate、BPK和BPKP、一般现金账簿报告(BKU)、特殊现金账簿(BKK)和税务。4. 报告与责任制:记帐、记录收支、支出的财务状况并报帐,每笔支出都附有相应的支出凭证。5。有效的财务管理模式:基于学校管理团队、校长、委员会和家长(社区)的问责、透明和效率原则的校本管理模式(MMBS)。本研究的结论是,有效学校的财务管理模式(SMKN 1 Kandangan和SMKN 2 Kandangan, Hulu Sungai Selatan Regency的多点学习)仍然需要改进,以使财务管理变得更好和稳定。