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Herlinda Maya Kumala Sari, Herlinda Maya Kumala
Universitas Muhammadiyah Sidoarjo
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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 A, M Rayhan Abdul Rofik, Abdul Adinda Lestari Ningsih Adirama, Kelvin Fitriyan Agustina, Aninda Agustini, Elly Akyun, Rizki Khurrota Anggy Wahyu Priandini Angraeni, Dian Fransisca Dewi Nur Anzas Budi Cahyani, Firlin Eka Kurnia Cindy Cahyaning Astuti Detak Prapanca Dewi, Ade Annisa Dwi Mega Aprilia Eny Maryanti Farih Ayu Mukhoirotin Sirojul Umma Rosyihin Firdaus, Nala Alifiyah Firmansyah, Eggy Dwi H, Lutfia Hariasih, Mistih Hidayah, Fatikhatu I, Mariza Ica, Zulfatul Izzah Ira Nurdiani Islamiyanti, Erni Izza Nikmatur Rokhmah Julianto Julianto Kumara Adji Kusuma Kurniawan, Rifan Faris Lilik Indayani Lisa Ayu Pransiska Luluk Putri Fauziah Lusi Rahmawati M Hafis Alwi Marcelino, Marcelino Masulah, Siti Anisatul Mawarda, Rohdotul Misti Hariasih Muhammad Shalahudin Hidayat Nihlatul Kudus Sukma N Nur Ainun Jariyah Nur Fauziatin Anisa Nurcahyani, Amaliasari Nuril Lutvi Azizah Nurjanah, Firda Awalul Pambudianna, Badzliah A Ghaisani Prasetyo, Agil Bagus Prasetyo, Totok Dwi Pratiwi, Cindi Suryaning Prayogo, Kurniawan Didit Purwanto, Muhammad Rosi Putra, Bisma Akbar Wahyu Tri Ramadhani, Farikhah Randusiwi, Rejekining Rifka Ulinnuhya Annafa Rita Ambarwati Rita Ambarwati Sukmono Santi Rahma Dewi Santoso, Muhammad Nur Habib Saputri, Anisa Herwi Saputri, Norma Suviyahtin Wahyu Sarwenda Biduri Selvia Rachmawati Selviana, Sella Maya Setiyono, Wisnu Panggah Sofielia, Dhea Irwanda Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sumartik Supardi Supardi Supardi Suryo, Vivanda Adi Prima Ulumudin, Muhamad Ihya Umah, Rizdatul Utami, Siska Putri Vera Firdaus Wanti, Fadilah Herdiana Yanti, Eva Indra Dwi