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All Journal Jurnal Pendidikan Indonesia
Andex Yosepril Damanik
Universitas Negeri Medan
Arts Education Languange, Linguistic, Communication & Media Social Sciences

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Kualitas Penganggaran dan Kompetensi SDM Keuangan dalam Mendukung Kinerja Keuangan Sekolah Rando Ioga Sinulingga; Angga Humala Putra Siagian; Andex Yosepril Damanik; Danny Ajar Baskoro; Munzir Pona
Jurnal Pendidikan Indonesia Vol. 4 No. 3 (2026): September : Jurnal Pendidikan Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joupi.v4i3.1024

Abstract

This study aims to describe and analyze the roles of budgeting quality and the competence of financial personnel in supporting school financial performance. In practice, financial management in educational institutions frequently faces issues regarding budget efficiency and the limited capabilities of financial staff, most of whom lack an educational background in accounting or finance. This research employs a qualitative approach using a case study or phenomenological design across schools of various levels. Data collection was conducted through in-depth interviews, participant observation, and a review of school financial accountability reports. Data analysis utilized the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings indicate that poor budgeting quality characterized by inaccurate budget estimates and minimal stakeholder involvement combined with insufficient financial personnel competence, leads to inefficient budget utilization and delays in financial accountability reporting. Based on these results, the study recommends strengthening budgeting governance based on unit cost standards and empowering financial personnel through periodic certification and technical mentoring.
Co-Authors Angga Humala Putra Siagian Danny Ajar Baskoro Munzir Pona Rando Ioga Sinulingga