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TATA KELOLA KEUANGAN PADA SEKOLAH MENENGAH KEJURUAN (Studi Pada SMK Bina Mandiri Surakarta)

Anastasia Anggarkusuma - -, Fanni Rahmawati - -

Abstract


ABSTRAK

Artikel ini merupakan karya ilmiah dengan metode eksploratif. Tujuan artikel ini adalah untuk menganalisis tata kelola keuangan pada Sekolah Menengah Kejuruan di Kota Surakarta. Data yang digunakan adalah data kualitatif. Sumber data berasal dari siswa, guru, dan dokumen. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Uji validitas data menggunakan trianggulasi sumber. Analisis data yang digunakan data kualitatif.

Hasil dan pembahasan menunjukkan bahwa dalam pelaksanaan pengelolaan keuangan masih belum sesuai dengan teori yang ada. Pengelolaan keuangan meliputi perencanaan, pertanggung jawabandan pelaporan, serta pemeriksaan. Perencanaan keuangan berupa penyusunan RAPBS (Rencana Anggaran Pendapatan dan Biaya Sekolah). Pertanggungjawaban dana dilaporkan dalam LPJ (Laporan Pertanggungjawaban). Laporan keuangan yang disusun meliputi Laporan Aktivitas dan Laporan Arus Kas.

Kata Kunci :Manajemen Keuangan, Sekolah Menengah Kejuruan, Penelitian Kualitatif

 

ABSTRACT

The objective of this article is to analyse the financial management in Vocational High School at Surakarta. The data of article consisted of qualitative data. It was obtained from teacher, students, and documents of the school and collected through documentation, and in-depth interview. The data were validated by using the data source triangulation technique. The data were analysed by using interactive technique of analysis for the qualitative data.

The result shows that the implementation of financial management was not in accordance with the theory. Financial management of the school included planning, reporting, and auditing. Financial planning was constructing a School Budget (Budget and Expenditure Plan School). Accountability of funds reported in the LPJ (Progress Report). Financial statements prepared covered Activity Report and Statement of Cash Flows.

Keywords: Financial Management, Vocational High School, Qualitative Research


References


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