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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini
Desi Ratia Citra
Universitas Islam Negeri Sumatera Utara
Education

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Financial Management to Enhance the Professionalism of Elementary School Teachers Desi Ratia Citra; Amiruddin Siahaan; Fatkhur Rohman
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 10 No. 4 (2026): in Progress
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v10i4.8704

Abstract

Educational financing supports teachers’ professional development in elementary schools. This study analyzes the planning, implementation, supervision, and evaluation of educational financing and its contribution to teacher professionalism at UPTD SD Negeri 015917 Sipaku Area. The study employed a qualitative approach involving the principal, treasurer, and teachers chosen purposively. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using Miles and Huberman’s model. The findings show that the school prepared the RKAS participatively, allocated 10–15% of BOS funds for continuing professional development, distributed the budget according to needs and a rotation system, and conducted supervision through the principal, TPMPS, school supervisor, and ARKAS. Post-training evaluation was conducted for three to four weeks. The financing strengthened teachers’ abilities to prepare teaching modules, implement differentiated instruction, participate in KKG/MGMP, conduct classroom action research, and build collaboration. These findings confirm that participatory, transparent, targeted, and accountable financing can sustainably improve teacher professionalism.
Co-Authors Amiruddin Siahaan Fatkhur Rohman