PENGELOLAAN PEMBIAYAAN PENDIDIKAN DI SD NEGERI KALISEGORO

Abstract

This study aims to analyze the management of education financing at SDN Kalisegoro, with a focus on fund management strategies, challenges faced, and solutions implemented to support improving the quality of education. The method used is descriptive qualitative, with data collection techniques through observation, in-depth interviews with school treasurers, and analysis of School Activity and Budget Plan (RKAS) documents. The results of the study indicate that the main source of funding comes from the Regular BOS Fund, which is managed in a structured and transparent manner through online systems such as SIPLah and CMS. The process of planning, implementing, and reporting the budget involves the participation of various parties, ensuring accountability and efficiency of fund use. However, limited BOS funds are still a challenge in meeting non-academic needs, so schools innovate such as utilizing agricultural land to support operational activities. The novelty of this study lies in the mapping of adaptive and participatory financing management practices at the elementary school level, as well as the identification of creative strategies in overcoming limited funds. These findings are expected to be a reference for policy makers and other schools in managing education financing effectively and sustainably.