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All Journal Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi International Journal of Accounting Innovation Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Eny Maryanti
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Journal : Abdimas Mandalika

 1 
Membangun Transparansi dan Efisiensi Keuangan Sekolah Melalui Rencana Anggaran Kegiatan Sekolah dan Sistem Aset Terintegrasi Maryanti, Eny; Sari, Herlinda Maya Kumala; Dewi, Ade Annisa
Abdimas Mandalika Vol 5, No 1 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i1.34371

Abstract

Abstract: The main problem faced by School X Surabaya is the lack of transparency and accountability in financial management and inaccuracies in recording school assets. This condition is caused by the absence of actual expenditure reports in the School Activity and Budget Plan (RKAS) and an asset management system that has not been standardized. The purpose of this Abdimas Program is to increase transparency, accountability, and efficiency of financial management and improve the asset recording system through the development of an integrated RKAS system and the implementation of an asset management system based on asset condition classification. The implementation method includes identification of funding sources, budget preparation and monitoring, asset inventory, training for financial staff, and periodic evaluation. The results showed significant improvements in the accuracy of financial reports, the efficient use of funds and the reliability of asset data. The active participation of the school community and parents also strengthened the sustainability of the program. With a more structured system, Sekolah X Surabaya is expected to become a model of good practice in financial and asset governance in primary education.Abstrak: Permasalahan utama yang dihadapi Sekolah X Surabaya adalah rendahnya transparansi dan akuntabilitas dalam pengelolaan keuangan serta ketidakakuratan dalam pencatatan aset sekolah. Kondisi ini disebabkan oleh belum adanya laporan pengeluaran aktual dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS) serta sistem manajemen aset yang belum terstandar. Tujuan dari Program Abdimas ini adalah untuk meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan serta memperbaiki sistem pencatatan aset melalui pengembangan sistem RKAS terintegrasi dan penerapan sistem manajemen aset berbasis klasifikasi kondisi aset. Metode pelaksanaan meliputi identifikasi sumber pendanaan, penyusunan dan pemantauan anggaran, inventarisasi aset, pelatihan bagi staf keuangan, serta evaluasi berkala. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam keakuratan laporan keuangan, efisiensi penggunaan dana, dan keandalan data aset. Partisipasi aktif komunitas sekolah dan orang tua turut memperkuat keberlanjutan program. Dengan sistem yang lebih terstruktur, Sekolah X Surabaya diharapkan menjadi model praktik baik dalam tata kelola keuangan dan aset di lingkungan pendidikan dasar.
Co-Authors Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Amalia, Dina Ananda Nur Anggie Nur Cahyani Arista, Sintha Wahyu Bambang Tjahjadi Bayu Hari Prasojo Biduri , Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dewi Ratiwi Meiliza Dewi, Ade Annisa Duwi Rahayu Dwi Afifatul Riszqiya Elisa Widya M Elisya, Reza Marcelina Ellyn , Nindy Fadilla Rahmawati Fadlillah, Fanny Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Kumala Sari, Herlinda Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nabila, Ainun Mala Ni'mah, Siti Awalin Nikmah Nurhidayah Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prameswari, Devi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Soeprijanto, Noerwachid Suci Kusuma Wardani Sukma Aji UTOMO, PRASETYO Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella