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Data Penelitian Universitas Pendidikan Indonesia

FINANCIAL MANAGEMENT GUIDELINES FOR THE INSTITUTION OF SECONDARY EDUCATION, (Agus Widarsono, SE.,M.Si.,Ak)

Kode :
Jenis Penelitian : HKPU
Metode Penelitian : SURVEY
Tahun Penelitian : 2010
Sumber Dana : UTU UPI
Fakultas : FAKULTAS PENDIDIKAN ILMU PENGETAHUAN SOSIAL
Peneliti -
Abstrak

 The educational problems in Indonesia among others are
equity, quality, relevance and effectiveness of education management.  The centralistic educational management
conducted during the New Order regime had been perceived as less encouraging
democratization of education management. 
The centralistic educational management cannot accommodate the
differences in diversity or the interests of local government, schools and
students; it turns off peoples participation in the educational process. The
purposes of this research are to compile the Technical Guidelines of School
Financial Budgeting/Planning and to compile the Technical Guidelines of School
Financial Reporting that can be applied in the institution of secondary
education as the part of efforts to create the health managerial practices to
meet the aspects of transparency, accountability, effectiveness, and
efficiency. The preliminary findings confirm that nowadays the understanding of
school administrators at state secondary schools in Bandung Municipal about the
compilation of school budgeting is still low. 
It must be connected with the ill-condition of trainings or the
misleading guidelines to compile the practical school budgeting by providing
the models of school budgeting.  Besides
that, the survey conducted to a number of schools shows that the current School
Budgeting (Anggaran Pendapatan dan
Belanja Sekolah
) is still partial. 
It means that the School Budgeting is not grasping the whole picture of
the process of budgeting as a part of strategic planning. From the Financial
Reporting, we notice that, in general, the recording and reporting of school
finance is still using the simple accounting method, so that we find that there
are several weaknesses, especially in the part of use of funds that is not
transparent and accountable.  We also
find that there is inconsistency in the recording process. We recommend that
the technical guidelines of financial management (financial planning and
reporting) for school is very important and a must.  The guidelines is a part of the effort to
create the financial governance at schools that meet the healthy, transparent,
and accountable financial management principles.




Keywords:    School Financial Management, School
Budgeting, School Financial Reporting.



Kata kunci : Bandung
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