Lestari, Nunuk Nugraheni and , Agus Susilo, S.Pd., M.Pd, (2018) Model Pengelolaan Keuangan Sekolah Menengah Atas Swasta (SMAS) dan Sekolah Menengah Atas Negeri (SMAN) di Kota Surakarta (Studi Kasus Pada SMA Warga dan SMA N 7 Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this research are: 1) To know the planning and financial management at Senior High School Citizens and Senior High School 7 Surakarta; 2) To find out the realization of budget in school financial management at Senior High School Citizens and Senior High School 7 Surakarta; 3) To know the condition of financial management at Senior High School Citizens and Senior High School 7 Surakarta. In accordance with the purpose of research, the research using qualitative research methods comparative. When viewed from the aspect studied, this research using research strategy. Data collection techniques used were interviews, observation and documentation. Validity of data by using triangulation, while data analysis technique used is interactive analysis technique. The results of the research are as follows: (1) Preparation of the School Finance Budget Plan is tailored to the type of funds and funds held by the school and should be prioritized for important activities related to students such as the need for teaching and learning activities covering the renovation of buildings, tools to support learning activities and other things that support the improvement of school quality . (2 )The process of school financial management is to find the source of funds in advance and the use of funds tailored to the type of budget. the next stage of the process of monitoring the use of funds and evaluation that allows funds to be used effectively by the school. stages of accountability, proving that the school has been fully responsible from the source of funds used efficiently.(3) Sanctions are granted to schools, if the funds used are not in accordance with the rules set by the government.(4) Schools have never experienced a financial deficit, as funds have been adjusted to pre-made plans. More important needs are prioritized first. The conclusions of this study are (1) The financial process of the schools in both schools is less to apply PSAK 45. (2) Financial Management in SMAN 7 Surakarta is more open to the public regarding the overall details of the funds used, due to concerns about allegations of misappropriation of funds. (3) Because it is central, information on the use of funds is also submitted to parents but there are certain limitations, because the overall coordinating is the foundation. (4) High school citizens are not included in non-profit organizations under PSAK 45, as is a private-run school, funding from schools to foundations is kept to a minimum, so that the biggest support of education activities is BOS.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Management, Budget Realization, Condition of Management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | NUNUK NUGRAHENI LESTARI |
| Date Deposited: | 07 Mar 2018 06:36 |
| Last Modified: | 07 Mar 2018 06:36 |
| URI: | http://eprints.ums.ac.id/id/eprint/60519 |
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