Penerapan Manajemen Pembiayaan dalam Mengembangkan Sarana Prasarana Pembelajaran di SMPN Kabupaten Gowa
DOI:
https://doi.org/10.24252/asma.v8i1.66389Keywords:
financial management, facilities and infrastructure, BOS funds, junior high schoolAbstract
This study aims to describe the implementation of financial management in developing learning facilities and infrastructure at a junior high school. Utilizing a descriptive qualitative approach, data were gathered from the principal, vice-principal of facilities, head of administrative affairs, treasurer, and teachers through interviews, observation, and documentation. Data analysis involved reduction, display, and conclusion drawing, with validity ensured via triangulation. The results indicate that financial management for facilities follows four stages: 1) participatory planning based on National Education Standards (SNP) outlined in the School Activity and Budget Plan (RKAS); 2) year-round implementation utilizing School Operational Assistance (BOS) funds for procurement and maintenance; 3) monthly internal supervision by the principal and semester-based external supervision by school inspectors; and 4) periodic evaluation for future program improvements. Supporting factors include leadership commitment and stakeholder cooperation. Conversely, inhibiting factors comprise budget constraints (BOS dependence), inconsistent teacher coordination, and limited financial management expertise among staff. The implication underscores that effective facilities development heavily relies on the integration of participatory planning, balanced budget allocation, transparent supervision, and continuous evaluation.
Downloads
References
Afifah, A.N., & Falah, S. (2024). Manajemen pembiayaan dalam meningkatkan sarana dan prasarana. Al-Munadzomah: Jurnal Manajemen Pendidikan Islam, 3(2), 105-117. https://doi.org/10.51192/almunadzomah.v3i2.772
Aljannah, S., & Khoiri, Q. (2023). Efisiensi anggaran pendidikan dan akuntabilitas dana BOS terhadap peningkatan mutu pendidikan. Journal on Education, 5(3), 8172-8183. Diakses dari https://jonedu.org/index.php/joe/article/view/1605
Anggira, T. (2023). Pengawasan pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 6 Kota Pekanbaru. Jurnal Administrasi Politik dan Sosial, 4(3), 119–126. https://doi.org/10.46730/japs.v4i3.118
Anjani, E. P., & Fatikhasari, A. R. (2025). Strategi optimalisasi peran audit dalam menciptakan tata kelola dana BOS yang akuntabel dan transparan: Studi literatur. Cendekia: Jurnal Penelitian dan Pengkajian Ilmiah, 2(5), 775-786. https://doi.org/10.62335/cendekia.v2i5.1262
Erlangga, R. D., Suryadi, & Hayati, F. (2024). Pengelolaan pembiayaan pendidikan pada jenjang pendidikan dasar (Studi Deskriptif Penggunaan Dana BOS Sekolah). Journal on Education, 6(2), 10976-10983. https://doi.org/10.31004/joe.v6i2.4886
Fadhila, H. (2024). Manajemen pembiayaan pendidikan untuk meningkatkan mutu pendidikan. https://doi.org/10.31219/osf.io/9ukpy
Fadilah, N., Haeruddin, M.I.M., & Nurman. (2023). Penerapan manajemen keuangan sekolah di SMP Negeri 1 Bajeng Kabupaten Gowa. Manabis: Jurnal Manajemen dan Bisnis, 2(2), 161–172. https://doi.org/10.54259/manabis.v2i2.1775
Fadli, N. (2023). Analisis pengelolaan keuangan sekolah (Studi kasus Sekolah Menengah Atas Negeri 1 Bandar Kabupaten Bener Meriah). (Skripsi, Universitas Islam Negeri Ar-Raniry Darussalam Banda Aceh).
Hakim, M.N., & Atoillah, N. (2024). Pengelolaan sumber keuangan dan komite sekolah sebagai upaya peningkatan mutu SMP Negeri 1 Bangil. At Tadbir: Islamic Education Management Journal, 2(1), 1–12. https://doi.org/10.54437/attadbir.v2i1.1508
Hasnida, & Astuti, R. (2024). Manajemen keuangan sekolah dalam pemenuhan sarana prasarana pendidikan. Thawalib: Jurnal Kependidikan Islam, 5(2), 359–370. https://doi.org/10.54150/thawalib.v5i2.465
Hidayat, S., Mahsun, M., & Sutrihasyini, A. (2025). Evaluasi pengelolaan dana bantuan operasional sekolah (Studi di SDN 1 Sadangkulon Kec. Sadang Kab. Kebumen. Jurnal Riset Manajemen Akuntansi Indonesia, 3(2), 331–346. https://doi.org/10.32477/jrima.v3i2.1191
Kurniawati, F.N.A. (2022). Meninjau permasalahan rendahnya kualitas pendidikan di Indonesia dan solusi. AoEJ: Academy of Education Journal, 13(1), 1–13. https://doi.org/10.47200/aoej.v13i1.765
Majid, L. A. (2021). Implementasi manajemen berbasis sekolah di MA Al- Mubarok Lampung Tengah. Dimar: Jurnal Pendidikan Islam, 3(1), 1–12. https://doi.org/10.58577/dimar.v3i1.47
Murniyanto. (2024). Manajemen pembiayaan dalam mengembangkan sarana dan prasarana berbasis ICT di MTs Muhammadiyah Rejang Lebong. Jurnal Literasiologi, 11(2), 80-92. https://doi.org/10.47783/literasiologi.v11i2.705
Nauraida, I.D., & Triwiyanto, T. (2024). Hambatan dalam implementasi manajemen sarana dan prasarana di sekolah: Sebuah meta-analisis. Bersatu: Jurnal Pendidikan Bhinneka Tunggal Ika, 2(4), 35-45. https://doi.org/10.51903/bersatu.v2i4.448
Rohimin, M., Annur, S., & Ibrahim. (2024). Pengawasan pemeliharaan sarana prasarana di SMAN 1 Tulung Selapan. Indo-MathEdu Intellectuals Journal, 5(4), 4450–4462. https://doi.org/10.54373/imeij.v5i4.1601
Sa'diah, E. H. (2021). Manajemen pembiayaan dalam peningkatan mutu pendidikan di MAN Kota Batu (Skripsi, Universitas Islam Negeri Maulana Malik Ibrahim).
Shabrina, A. H., & Khoiriyah, H. (2024). Implementasi manajemen pembiayaan pendidikan dalam mengembangkan sarana dan prasarana di Madrasah Tsanawiyah Nurul Hidayah Pusat Sadeng. Jurnal Manajemen Pendidikan Al-Multazam, 6(1), 8–16. https://doi.org/10.54892/jmpa.v6i1.2
Utami, R. (2020). Implementasi manajemen pembiayaan pendidikan di MTs Al- Manar Nurul Iman Sidamanik. Continuous Education: Journal of Science and Research, 2(1), 47–60. https://doi.org/10.51178/ce.v2i1.186
Yudianto, Barlian, U. C., Defauzi, P., Ahadiat, Rusmana, J., Ardiana, L., Kusmiyati, N., Nartila, N., Ramdhani, N., Erawan, R. D. T., Trianugrahwati, D., Alam, R., Haryani, S., Yuniawati, Yuningsih, Y., & Habibi, M. F. (2023). Manajemen pembiayaan pendidikan: Overview implementasi pembiayaan pendidikan di satuan-satuan pendidikan. Cirebon: Penerbit P4I.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
