E Kuswandy Ahmad, - (2001) MANAJEMEN KEUANGAN SEKOLAH DASAR DI KABUPATEN KUNINGAN : Studi Deskriptif Tentang Manajemen Keuangan Sekolah Dasar di Kabupaten Kunigan Tahun Ajaran 1999/2000). S2 thesis, Universitas Pendidikan Indonesia.
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Abstract
Sekolah dasar yang merupakan bagian dari jenjang pendidikan dasar di Indonesia ternyata tidak mendapatkan dukungan dana yang memadai, baik dari sumber pemerintah, orang tua, maupun masyarakat.Permasalahan yang muncul dan perlu dilakukan penelitian mendalam adalah bagaimana kenyataan pengelolaan keuangan pada tingkat sekolah dasar yang serba terbatas tetapi tetap harus mencapai tujuan-tujuan kurikuler yang dituntut kurikulum. Penelitian dilakukan dengan menggunakan metode deskriptif dan menggunakan pendekatan kualitatif. Lokasi penelitian Sekolah Dasar Negeri di Kabupaten Kuningan dengan sampel SDN Kuningan VII yang mewakili SD Unggulan di Kota Kabupaten, SDN Kadugede II mewakili SD pinggir kota dan SDN Paninggaran yang mewakili desa pinggiran sekaligus desa tertinggal. Data diperoleh dari Kepala Sekolah Dasar Negeri, Ketua BP3 SD, Guru-guru SD, Orang tua murid, Kepala Cabang Dinas P dan K Kecamatan sebagi informan, dan dokumen yang relevan. Tehnik yang digunakan untuk mengumpulkan data adalah wawancana, observasi, dan studi dokumentasi. Temuan penelitian antara lain: Kepala Sekolah Dasar telah menerapkan strategi manajemen keuangan sejak tahapan perencanaan dengan melibatkan secara formal para orang tua dan guru dalam forum BP3, mengelola keuangan dengan berpedoman RAPBS dan mempertanggungawabkan kepada intansi/lembaga sumber keuangan yang telah membantu penyelenggaraan pendidikan. Keuangan sekolah bersumber dari pemerintah dengan prosentase rata-rata 92,20% dan dari orang tua sebesar 7,80%, seru tidak ada sumber keuangan yang berasal dari masyarakat. Peran serta orang tua murid SD di pedesaan dalam membantu total anggaran pendidikan ternyata sangat rendah yaitu hanya 3,78% dari total anggaran, naik menjadi 6,14% pada SDN pinggir kota. naik lagi menjadi 10,94% pada SDN kota. Sedangkan anggaran rutin, peran orang tua cukup besar di kota, dan relatif kecil di SD pedesaan yaitu 31,71%, di SD Pinggir koia sebesar 54,93% dan naik menjadi 79,37% pada SDN Kota. Manajemen keuangan sumbangan BP3 cukup transparan dan guru-guru ikut serta secara aktif dalam pengelolaannya. Para kepala sekolah mengalami kesulitan dalam menyesuaikan keuangan sekolah vang bersumber dari pemerintah, baik karena jenisnya bermacam-macam maupun karena perbedaan awal tahun anggaran dan awal tahun pelajaran. Pengawasan dari petugas struktural dan fungsional sangat longgar. Rekomendasi dari penelitian adalah : Perlu dipertahankan bantuan pemerintah dengan konsep memperbesar bantuan ke SDN di pedesaan. Dana bantuan yang dialokasikan beberapa bentuk program bantuan sebaiknya dijadikan satu angka dan di “Block Grant" kan saja dengan satu kebiiakan pengelolaan. Para kepala Sekolah Dasar Negeri harus dibina kembali dalam pengelolaan keuangan. Pemerintah kabupaten sebaiknya mulai memikirkan pembiayaan mandiri untuk pembiayaan SDN yang ideal. Pemerintah daerah sudah saatnya membuat model pembiayan sekolah mandiri dengan mengupayakan penghimpunan dana masyarakat baik berupa tabunku siswa maupun iuran wajib dari masyarakat untuk membantu penyelenggaraan pendidikan di sekolah dasar, terutama sekolah dasar pedesaan terpencil dan tertinggal. Abstract Primary school wich is a part of basic educational level in Indonesia, in fact does not get support of aduquate fund, ether from the government resources, parents or local community. The appearing problem that is necessary to have a deeply survey is how limited fund is actually managed in primary school level, but on the other hand it has to reach curricular objectives demanded by curriculum. The Survey was carried out by using descriptive method and qualitative apprcvache. Location of survey is state primary school in Kuningan regency, with the sample of SDN Kuningan VII representing the best primary school in the city of Kuningan. SDN Kadugede II representing the primary school of out of city and SDN Paninggaran representing the primary school of underdeveloped and out of village. Data are taken from principals, the chief of parents' association, teachers, parents of students and the head of branch office of Departement of Education and Culture in subdistrict area as an informer, and also relevant documents. The technique used to collect data is having interview, observation, and study ot documents. The result of survey are as follow : The principals of primary schools have applied the strategy of financial management early at the planning stage and involving formally parent and teachers in the forum of parents* association to manage the fund based on the budget planning of school income and expence, and to give report responsibility to the financial institution wich has assisted educational operation. The school fund received from government resource has the avarege precentage of 92,20% and Irom parents 7.80% and there is no financial resource from local community. Parents' participation of village primary schools in helping total budget of education is really very low, only 3,78% from total budget (with salary), increase to be 6,14% for out of city primary schools, and increase again to be 10,94% for primary shools in the city. Whereas routine budget ( without salary), the role of financial of parents is big enough in the city, and relatively small at primary schools in the village, that is 31,71%, in primary school of out of city is 54,93% and increase to be 79,37% in the primary school of city. Financial managing received from parent' association is quite transparani and teachers participate actively in managing it. How ever the principals still find difficulty in organizing the school fund from the government, either caused by various kinds of fund or the time difference between the beginning of annual budget and the beginning of school year. So far supervision from functional and structural officers has been very loose. Recommendation from the survey is : It is necessary to keep government tund going on with the concept of giving assistance bigger to the primary school of village. The fund subsidy allocated to be several forms of assistance program be made in to one figure and make it becomer Block Grant with one management policy. Prinsipals of primary school arc to be improved again in managing the fund. The regency government should begin to think of self financing to support and finance ideal primary schools. The local government should start to make a model of self school financing by trying to collect community fund either in the form of students' saving or compulsary contribution from the community to help educational operation at primary school, especially in isolated and underdeveloped villages
| Item Type: | Thesis (S2) |
|---|---|
| Uncontrolled Keywords: | Manajemen Pendidikan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Sekolah Pasca Sarjana > Administrasi Pendidikan S-2 |
| Depositing User: | Eva Rufaida Rahman |
| Date Deposited: | 02 Oct 2020 19:59 |
| Last Modified: | 02 Oct 2020 19:59 |
| URI: | http://repository.upi.edu/id/eprint/54562 |
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