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All Journal Jurnal Intelek Insan Cendikia Inovasi Pendidikan dan Anak Usia Dini
Fetty Ernawati
Universitas Islam Negeri Raden Mas Said
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Inovasi: Program Kewirausahaan Tahunan PAUD Rizca Naura Intan A; Arum Firda Lutfiana; Fetty Ernawati
Jurnal Intelek Insan Cendikia Vol. 3 No. 05 (2026): MEI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengkaji dan mengembangkan inovasi manajemen keuangan pada lembaga Pendidikan Anak Usia Dini (PAUD) melalui pendekatan kewirausahaan. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif dan prinsip Systematic Literature Review (SLR) sederhana terhadap jurnal nasional periode 2020–2026. Hasil penelitian menunjukkan bahwa manajemen keuangan PAUD umumnya telah dilakukan secara sistematis melalui tahap perencanaan, pelaksanaan, pembukuan, serta pelaporan. Namun, masih terdapat kendala seperti sistem pembukuan manual, keterbatasan sumber pendanaan, dan ketergantungan pada dana pemerintah serta kontribusi orang tua. Di sisi lain, integrasi nilai kewirausahaan dalam PAUD terbukti mampu meningkatkan kreativitas, kemandirian, serta keterlibatan anak dan orang tua. Berdasarkan sintesis literatur, dikembangkan konsep Program Kewirausahaan Tahunan PAUD sebagai inovasi dalam manajemen keuangan. Program ini melibatkan seluruh stakeholder melalui kegiatan produktif yang bernilai ekonomi dan edukatif. Dengan demikian, program ini berpotensi meningkatkan kemandirian finansial lembaga sekaligus memperkaya proses pembelajaran anak secara kontekstual dan berkelanjutan.
Pengembangan Model Tata Kelola Keuangan PAUD Berbasis Integrasi Good Financial Governance Febryanggita Kusuma Pranata; Annisa Dwi Nursanti; Fetty Ernawati
Inovasi Pendidikan dan Anak Usia Dini Vol. 3 No. 3 (2026): Juli: Inovasi Pendidikan dan Anak Usia Dini
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inpaud.v3i3.1115

Abstract

The financial management of Early Childhood Education (PAUD) institutions in Indonesia still faces recurring structural problems, including disorderly financial record-keeping, weak budget planning, low transparency and accountability, and limited human resource capacity in financial management. These conditions directly impact the sustainability and quality of early childhood education services. Although some PAUD institutions have implemented certain elements of governance, these practices are carried out separately and have not been integrated into a systematic cycle. This study aims to develop a financial governance model for PAUD based on the integration of Good Financial Governance principles, encompassing transparency, accountability, effectiveness, efficiency, and integrated budget planning. The research employs a qualitative approach with a library study method through thematic content analysis of scientific literature published between 2017 and 2026, sourced from Google Scholar, SINTA, and GARUDA databases. The study results in a conceptual model operationalized through an input–process–output approach with five interconnected stages: participatory budget planning based on digital platforms, budget implementation via an e-approval system, integrated financial recording, communicative financial reporting, and data-based monitoring and evaluation. All stages are reinforced by the use of digital technology as a supporting instrument for transparency and accountability. This model theoretically contributes to enriching educational management studies through a more comprehensive integrative framework and practically serves as an implementation reference for PAUD managers and a basis for developing more systematic regulations to effectively, efficiently, and sustainably improve the quality of financial governance in PAUD institutions.
Co-Authors Annisa Dwi Nursanti Arum Firda Lutfiana Febryanggita Kusuma Pranata Rizca Naura Intan A