Sofiatun Anisa
Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

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STUDI LITERATUR SISTEM EVALUASI KEUANGAN LEMBAGA PENDIDIKAN DALAM PERSPEKTIF MANAGEMENT PENDIDIKAN Sofiatun Anisa; Mutammam
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.15846

Abstract

Financial management is an essential component in educational institutions as it plays a significant role in supporting educational programs and achieving institutional goals. Therefore, an effective financial evaluation system is needed to ensure that educational funds are managed efficiently, transparently, and accountably. This study aims to analyze the financial evaluation system of educational institutions from the perspective of educational management. The research employed a qualitative approach using a library research method by reviewing various scholarly sources, including journals, books, and relevant academic articles. The findings indicate that transparency, accountability, and budget effectiveness are the primary indicators used in evaluating educational financial management. Transparency promotes openness in financial reporting and strengthens public trust, while accountability ensures that financial resources are managed responsibly and in accordance with predetermined plans. Furthermore, budget effectiveness contributes to improving educational quality through the proper allocation and utilization of resources. Therefore, continuous financial evaluation is necessary to support good governance, enhance educational services, and achieve educational objectives effectively.