School Financial Management in Smpit Al-Azhar Banda Aceh


Financial management contributes to determining the realization of educational activities in schools. The financial management is conducted through the process of planning, organizing, leading, coordinating, and controlling. In this research, the researcher used a qualitative approach. The research subject is the school principal, the vice-principal, the treasurer, and the teachers. The techniques of data collection used are observation, interview, and documentation. The results of the study are; (1) The drafting process of the school budget revenue and expenditures (RAPBS) is made by collecting the data from teachers and staff. All the data obtained are the analysis results based on priority scale consideration guided by the previous year’s program. (2) The realization of school budgets originating from the central government is guided by technical guidelines set by the Minister of Education and Culture. However, the funds use sourced from the community is guided by the agreement between the committee and the foundation. (3) The accountability of the RAPBS in SMPIT Al-Azhar Banda Aceh is conducted every three months for budgets originating from the central government, which are then conveyed to the Education and Culture Department of Banda Aceh, while the accountability of budgets from the community and foundations is carried out once a year.

Keywords: Management, Financial, and School.

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