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All Journal Literasi: Jurnal Pendidikan Guru Indonesia Jurnal Pendidikan dan Sosial Humaniora
Fitri Wulandari
Universitas Ngudi Waluyo
Humanities Education Other

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Pengaruh Diversifikasi Sumber Dana Dan Efisiensi Pengelolaan Anggaran Terhadap Mutu Pendidikan Di PAUD Swasta Fitri Wulandari; Nur Intan Rochmawati
Literasi: Jurnal Pendidikan Guru Indonesia Vol. 5 No. 1 (2026): Maret
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/literasi.v5i1.2644

Abstract

This study investigates the influence of funding diversification and budget management efficiency on the quality of early childhood education in private PAUD institutions in Pangkalan Banteng District, Kotawaringin Barat Regency, Central Kalimantan. The background of this research lies in the financial challenges faced by private PAUD institutions, which often rely heavily on tuition fees as their primary source of funding, making them vulnerable to fluctuations in student enrollment and parents’ ability to pay. The objectives of this study are to analyze the effect of funding diversification, budget efficiency, and their simultaneous impact on educational quality. This research employs a quantitative approach with regression analysis, involving 60 respondents consisting of principals and treasurers from 30 private PAUD institutions. Data were collected through questionnaires and documentation during the 2025/2026 academic year. The findings indicate that funding diversification has a significant positive effect on educational quality, while budget efficiency also contributes substantially to improving institutional performance. Furthermore, the simultaneous influence of both variables demonstrates that sustainable financial management is crucial to enhancing the quality of early childhood education services.
Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Penyelenggaraan di Lembaga PAUD Elia Azizah; Arliyah Arliyah; Beti Nurasih; Fitri Wulandari; Puji Darwanti; Sisca Septiani; Wiwik Pudjaningsih
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.8149

Abstract

Effective management of Operational Assistance (BOP) funds is a crucial factor in improving the quality of Early Childhood Education (PAUD) services. The BOP Fund has a strategic role in supporting the provision of facilities, infrastructure, and learning activities that are decent, equitable, and sustainable for early childhood. However, the effectiveness of its management is largely determined by the level of accountability and transparency of the organizing institution. This study aims to analyze the influence of accountability and transparency on the effectiveness of BOP fund management in PAUD institutions. The research method uses a quantitative approach with regression analysis techniques to test the relationship between variables. The research sample amounted to 40 respondents consisting of 15 school principals and 25 PAUD treasurers, selected by random sampling technique. Primary data were collected through a structured questionnaire based on a Likert scale of 1–5 that measured indicators of accountability, transparency, and effectiveness of the use of BOP funds. Data analysis includes classical assumption tests, reliability tests, t-tests, and linear regression analysis. The results of the study showed that there was a significant difference between the responses of the principal and the treasurer in the management of BOP funds with a significance value of 0.000 < 0.05. The regression analysis also confirms that both accountability and transparency have a positive and significant influence on the effectiveness of fund management. These findings confirm that accountable and transparent BOP fund management practices are able to improve the efficiency of fund use, strengthen stakeholder trust, create sound financial governance, and support the success of education programs in early childhood education.
Co-Authors Arliyah Arliyah Beti Nurasih Elia Azizah Puji Darwanti Rochmawati, Nur Intan Sisca Septiani Wiwik Pudjaningsih