Claim Missing Document
Check
Articles

Found 24 Documents
Search

IMPLEMENTASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH BERBASIS FUNGSI MANAJEMEN POAC DALAM MENDUKUNG EFEKTIVITAS PROGRAM PENDIDIKAN DI SMK LABSCHOOL 1 SURABAYA Oryza Hafshah Syafira; Melani Khairunnisa; Wahyu Rizky Aprilian; Adinda Aurilia Putri; Nana Pesona Islami; Chelsea Tri Hapsari; Ima Widiyanah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 02, Juni 2026 Produce
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14288

Abstract

The School Activity and Budget Plan (RKAS) constitutes a fundamental instrument of school financial management, particularly for private vocational schools that operate under three distinct funding streams: School Operational Assistance (BOS) from the central government, Provincial Education Support Funds (BPOPP) from the provincial government, and community-sourced funds (SPP) administered by the school foundation. Each stream carries distinct regulatory obligations and cannot be used interchangeably, creating a level of financial governance complexity that significantly exceeds that of public general secondary schools. This study aims to analyze RKAS implementation through the POAC management framework (Planning, Organizing, Actuating, Controlling) at SMK Labschool 1 Surabaya and its relationship with educational program effectiveness. A qualitative single-case study design was employed; data were collected through in-depth interviews with the Principal and School Treasurer, structured observation, and documentation analysis conducted on April 21, 2026. Findings reveal that: (1) planning was executed participatively based on the eight National Education Standards with a fully non-cash procurement mechanism through SIPLA-ARKAS integration; (2) organizing applied a dual-control mechanism between the Principal and Treasurer alongside a clear separation of SPP management through the foundation; (3) actuating demonstrated consistent program realization supported by monthly evaluation cycles; and (4) controlling operated through layered internal evaluations, quarterly provincial supervisory visits, and real-time digital monitoring by the State Audit Board. Synergistic implementation across all POAC functions demonstrably supported educational program effectiveness. A primary recommendation is the pre-planned allocation of a contingency budget reserve to reduce reliance on departmental student funds for mid-year shortfalls.
MANAJEMEN KEUANGAN SEKOLAH DALAM MENDUKUNG PEMBELAJARAN DI SMA LABSCHOOL UNESA 1 SURABAYA Chimayatul Amanah; Farisa Nuril Hidayah; Abdurrohman Hanifah Al-Fajr; Nabila Az Zahra Dwi Pratiwi; Agus Syaifulloh Akmal; Farah Kamila Ramadhani; Ima Widiyanah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14665

Abstract

This study is motivated by the importance of school financial management in supporting the quality of learning. Ineffective financial management, such as lack of transparency, accountability, and weak supervision systems, can impact the effectiveness of budget utilization and educational quality. The purpose of this study is to analyze the implementation of school financial management at SMA Labschool Unesa 1 Surabaya and its impact on improving learning quality. This research employs a qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that school financial management has been implemented systematically through integrated stages of planning, implementation, and supervision. Budget planning is conducted in a participatory manner based on the school’s needs, budget implementation follows established procedures and program priorities, and supervision is carried out periodically with the support of digital systems. The implementation of transparent and accountable financial management has a positive impact on improving learning quality, such as the availability of adequate facilities, enhancement of teachers’ competencies, and the creation of a conducive learning environment. Therefore, effective financial management is a crucial factor in supporting sustainable educational quality.
ANALISIS IMPLEMENTASI PELAPORAN KEUANGAN SEKOLAH SEBAGAI INSTRUMEN TRANSPARANSI DAN AKUNTABILITAS PUBLIK DI SMP LABSCHOOL 1 UNESA SURABAYA Sara Zakiyyatul Umma; Ilyas Adi Saputra; Ahmad Makhasin As Shufi; Haikal Ali Mu'tasim Billah; Adinda Islamatul Nur Aziza; Ima Widiyanah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Public
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14802

Abstract

Financial management in educational institutions plays a crucial role in maintaining smooth school operations while supporting improvements in the quality of learning. This study aims to interpret the implementation of financial reporting as a means of transparency and public accountability at SMP Labschool 1 UNESA Surabaya, as well as to identify obstacles and corrective measures. The approach used was descriptive qualitative through direct observation, interviews with the principal and treasurer, and analysis of the RKAS (Work Plan and Budget) documents and general ledger. The findings indicate that the school has implemented a systematic financial management system based on the Education Quality Report (Rapor Mutu Pendidikan) data in preparing the RKAS. School funds come from SPP (School Fees), central BOS (School Operational Assistance), and regional BOSDA (School Operational Assistance). Obstacles that emerged included human resources' lack of understanding of frequently changing accounting regulations, the risk of manual recording errors, and urgent needs not yet planned for in the initial budget. To address these issues, the school implemented budget efficiency measures, conducted regular monitoring by the foundation, and planned to digitize reporting to strengthen and maintain public trust.
IMPLEMENTASI MANAJEMEN KEUANGAN TERHADAP PENGELOLAAN DANA DI SMP LABSCHOOL UNESA 3 SURABAYA Ananda Ditasari; Wahyu Puteri Pratama; Kharisma Nur Farahana; Gizza Mardiana Nur Avisa; Nur Azlinatul Zulfa; Riqa Dwinur Aisyah; Ima Widiyanah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 02, Juni 2026 Produce
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.17382

Abstract

This study describes the implementation of financial management at SMP Labschool UNESA 3 Surabaya using George R. Terry’s POAC framework (Planning, Organizing, Actuating, and Controlling). Utilizing a qualitative descriptive approach, data was gathered through observations, interviews, and documentation with the school treasurer and relevant stakeholders. The findings reveal that Planning is executed transparently and participatively through the collaborative drafting of the School Activity and Budget Plan (RKAS) by principals, teachers, and committees. In the Organizing stage, roles are clearly segregated, appointing the principal as the primary supervisor and the treasurer as the technical executor. Actuating leverages digital systems like ARKAS and SIPLah for efficient fund disbursement, despite occasional government delays. Finally, Controlling involves regular budget evaluations and comprehensive monthly accountability reports (LPJ) to guide future financial Planning. Ultimately, the study concludes that the POAC-based financial management at SMP Labschool UNESA 3 Surabaya operates optimally
Co-Authors Abdurrohman Hanifah Al-Fajr Achmad Irfandi Ade Luh Febiola Kristanti Adinda Aurilia Putri Adinda Islamatul Nur Aziza Aditya Ayu Wardani Agus Syaifulloh Akmal Ahmad Makhasin As Shufi ainur rifqi Amalia Nofita Sari Amelia Damayanti Khairunnisa Amrozi Khamidi Ananda Ditasari Anggita Rahmadiana Aulia Ramadhani Azizah lailatus Syifa Azkiya Nur Fathin Bachtiar Sjaiful Bachri Bellyndra Pudja Budi Purwoko Chanifatul Iffat Chelsea Tri Hapsari Chimayatul Amanah Cindy Octavia Clara Hetty Primasari Desika Putri Mardiani Dhian Gowinda Luh Safitri Dian Anggraini Dwi Cahyo Kurniawan Eknul Khofiyah Elsya Amelia Putri Evania sari Evanty Aulia Rosida Farah Kamila Ramadhani Farisa Nuril Hidayah Fatkhiyatur Rizkiyah Gizza Mardiana Nur Avisa Gunarti Dwi Lestari Haikal Ali Mu'tasim Billah Hanik Halimatus Saleha Hitta Alfi Muhimmah Ilyas Adi Saputra Ita Ulansari Kaniati Amalia Karwanto Karwanto Kharisma Nur Farahana Latifah Latifah Li Xingyun Maya Masita Maya Rizki Amalyasari Melani Khairunnisa Mochamad Nursalim Mohammad Nuruddhalam Bakri Mohammad Syahidul Haq Mufarrihul Hazin Muhamad Sholeh Muslikhatus Sa’diah Nabila Az Zahra Dwi Pratiwi Nana Pesona Islami Nanda Audia Vrisaba Ni Made Marlin Minarsih Nunuk Hariyati Nur Azlinatul Zulfa Nurul Istiqfaroh Oktavian Putri Nurhamidah Oryza Hafshah Syafira Ricky Setiawan Rifi Al Arifin Riqa Dwinur Aisyah ROFIK JALAL ROSYANAFI Rossydi, Ahmad Sara Zakiyyatul Umma Sari Agung Sucahyo Shafira Rahmadini Shelly Andari Sherrin Nurlita Widya Suryanti Syunu Trihantoyo Tiana Albania Imama Tri 'Ulya Qodriyati Vania Ardelia Vina Cahaya Putri Wahyu Puteri Pratama Wahyu Rizky Aprilian Wiwin Yulianingsih Wulan Patria Saroinsong Zulfi Endi Dwi Rohman