Educational Financing Management at Muslimat NU 134 Kindergarten in Kedungrejo, Waru, Sidoarjo
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Abstract
Educational financing management is an important element supporting the implementation of educational activities in schools. It encompasses the process of planning, organizing, directing, coordinating, supervising, and controlling funds. School financial management must observe several key principles; Law No. 20 of 2003 Article 48 states that the management of education funds is based on the principles of justice, efficiency, transparency, and public accountability. This study aims to describe the management of education financing at Muslimat NU 134 Kedungrejo Waru Sidoarjo Kindergarten, while also examining three theoretical propositions (working hypotheses) derived from the literature review concerning planning, funding sources, and the bookkeeping-supervision system. This study employs a descriptive qualitative method using observation and interview techniques. The results show that financing management at Muslimat NU 134 Kedungrejo Waru Sidoarjo Kindergarten has run reasonably well through the stages of planning (RKT and RKLT), determination of funding sources (registration fees, monthly tuition/SPP, and student savings), manual bookkeeping by administrative staff, and monthly audits by the principal, although improvement is still needed, particularly in digitalizing financial records to better align with theory and the ideal principle of accountability.
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