MANAJEMEN PEMBIAYAAN BERBASIS SEKOLAH DI RSBI SMPN 3 MRANGGEN DEMAK

Abstract

Abstrak. Penelitian ini  bertujuan untuk mendeskripsikan dan menganalisis manajemen pembiayaan di RSBI SMPN 3 Mranggen Demak yang meliputi kegiatan perencanaan (budgeting), pelaksanaan/pencatatan (accounting) dan pertanggungjawaban/ pengawasan (auditing). Pengumpulan data dilakukan dengan wawancara, observasi dan studi dokumen. Analisa data yang digunakan adalah reduksi data, penyajian data dan kesimpulan. Hasil penelitian menunjukkan bahwa (1) perencanaan pembiayaan / budgeting di SMPN 3 Mranggen dilaksanakan dengan menyusun RAPBS. Dana penyelenggaraan pendidikan di SMP tersebut meliputi  block grant  dan BOS dari  serta dana komite dari orang tua siswa. Dana tersebut digunakan untuk membiayai kegiatan pendidikan yang diarahkan untuk penjaminan mutu RSBI yang dikelompokan berdasarkan 8(delapan) standar nasional pendidikan. (2) Pelaksanaan/pencatatan (accounting) pembiayaan di SMPN 3 Mranggen terdiri dari dua kegiatan, yaitu pelaksanaan anggaran dan pencatatan anggaran. Pelaksanaan anggaran merupakan tanggungjawab masing-masing koordinator standar pendidikan, sedangkan pencatatan anggaran merupakan tanggungjawab bendahara yang dalam melaksanakan tugasnya menggunakan sistem akuntansi sederhana. (3) Pertanggungjawaban/pengawasan pembiayaan dilaksanakan dengan menyusun laporan pertanggungjawaban, sedangkan pengawasan dilakukan secara internal dan eksternal dari inspektorat pendidikan, BPKP dan BPK,  juga pengawasan melekat oleh kepala sekolah.

Abstract. The objectives of this study   were to describe and to analyze the management of the financing activities at SMPN 3 Mranggen, such as: budgeting, accounting, and auditing. The data collection was done by having an interview with the persons in charge, observing the activities, and having a library research. The researcher uses the steps of data reduction, data presentation and conclusion.  The results of the study showed that (1) the budgeting at SMPN 3 Mranggen was done by arranging the school-based budget plan financing. The funds of the education at junior high school were raised from block grant and school operational aid (BOS)  and also from the parents. The funds were used to pay all the education activities based on eight goals of National Education Standards. (2)  the accounting of the financing were divided into two activities: budget executions and budget records. Each of the coordinator of education standards had to be responsible to the budget executor. Meanwhile, the treasurer had to record all the budget executions with a simple accounting system. (3)  the auditing of the financing activities at SMPN 3 Mranggen was done by arranging accountability reports , while the monitoring was done by the education inspectorates, auditing firms and the headmasters internally and externally.