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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JUrnal Riset Ilmu Pendidikan Innovative: Journal Of Social Science Research
Wan, Markus
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of Budget Utilization Efficiency in Public Schools in Mahakam Ulu Batang, Samson; Abeh, Yohanes Andy; Wan, Markus; Wibawa, Radhitya; Mebang, Desi Natalia; Warman, Warman; Mulawarman, Widyatmike Gede; Fitriadi, Ahmad
Jurnal Riset Ilmu Pendidikan Vol. 5 No. 1 (2025): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v5i1.884

Abstract

The efficiency of education budget utilization in public schools in Mahakam Ulu is a crucial aspect in ensuring optimal learning quality. This study aims to analyze the effectiveness of education budget management, identify existing challenges, and formulate strategies to enhance budget efficiency in public schools in the region. A qualitative descriptive approach was used in this research, with data collected through in-depth interviews, observations, and document analysis. The findings reveal that budget planning has been carried out collaboratively, involving various stakeholders. However, challenges persist in terms of data accuracy, delays in fund disbursement, and complex administrative regulations. Additionally, the allocated budget is not always sufficient to meet operational needs, particularly in facility procurement and teacher welfare. Indications of budget inefficiencies were identified, particularly in programs that do not significantly impact education quality. Although most schools have implemented transparent and well-documented financial recording systems, limited administrative capacity and infrastructure remain major obstacles in financial reporting and budget management. To improve budget efficiency, schools have begun implementing strategies such as needs-based budgeting, digital financial management, zero-based budgeting, and exploring alternative funding through partnerships with the private sector and local communities. This study recommends more flexible policy support from local governments and the Education Office, enhanced administrative capacity in school financial management, and the implementation of a performance-based funding model to ensure that every budget allocation directly contributes to improving education quality. With more transparent, flexible, and data-driven budget management, education in Mahakam Ulu is expected to continue developing and providing greater benefits to students and the community
Effectiveness of School Financial Monitoring System in Misuse of Education Budget Wan, Markus; Batang, Samson; Abeh, Yohanes Andy; Wibawa, Radhitya; Mebang, Desi Natalia; Warman, Warman; Mulawarman, Widyatmike Gede; Fitriadi, Ahmad
Jurnal Riset Ilmu Pendidikan Vol. 5 No. 1 (2025): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v5i1.886

Abstract

School financial supervision plays a crucial role in ensuring transparency and accountability in managing education budgets. This study aims to analyze the effectiveness of the school financial supervision system in Mahakam Ulu in preventing budget misappropriation and to identify the factors influencing its effectiveness. A qualitative approach with a case study method was employed in several schools in Mahakam Ulu. Data were collected through in-depth interviews, direct observations, and document analysis related to school financial management. The findings reveal that the financial supervision system in Mahakam Ulu schools still faces various challenges, both internal and external. Internal factors affecting the effectiveness of supervision include the limited financial management competencies of school principals and treasurers, as well as a lack of transparency in financial administration. Meanwhile, external factors such as a shortage of auditors, limited periodic supervision by relevant agencies, and geographical constraints also hinder the implementation of effective oversight. Although regulations have established financial supervision mechanisms, their implementation at the school level remains suboptimal, particularly in utilizing technology to enhance transparency and efficiency in financial management. This study recommends several strategies to improve the effectiveness of school financial supervision, including strengthening human resource capacity through more intensive training, optimizing digital systems for financial recording and reporting, and increasing the number of supervisory personnel to ensure more systematic and comprehensive oversight. Additionally, greater involvement of school committees and the community in financial oversight is necessary to enhance transparency and accountability in managing educational funds. By implementing more adaptive and technology-based policies, school financial supervision in Mahakam Ulu is expected to function more effectively and contribute to improving the quality of education in the region.
Optimalisasi Pengelolaan Keuangan Daerah untuk Meningkatkan Kualitas Pendidikan di Sekolah Negeri Abeh, Yohanes Andy; Wan, Markus; Batang, Samson; Wibawa, Radithya; Mebang, Desi Natalia; Warman, Warman; Fitriadi, Ahmad
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17975

Abstract

Pengelolaan keuangan dan aset pendidikan di daerah tertinggal menghadapi berbagai risiko, seperti keterlambatan pencairan anggaran, ketidaktepatan alokasi dana, kerusakan aset, dan penyimpangan penggunaan anggaran. Risiko-risiko tersebut menghambat penyediaan layanan pendidikan yang berkelanjutan dan berkualitas, serta memperburuk kesenjangan pendidikan antarwilayah. Penelitian ini bertujuan untuk mengembangkan model manajemen risiko yang inovatif dalam pengelolaan keuangan dan aset pendidikan, khususnya untuk daerah tertinggal. Penelitian ini menggunakan pendekatan mixed methods, yang melibatkan survei, wawancara mendalam, dan analisis SWOT untuk mengidentifikasi risiko utama dalam pengelolaan keuangan dan aset pendidikan. Berdasarkan temuan, model manajemen risiko dirancang untuk membantu pemerintah daerah dalam mengidentifikasi, menganalisis, dan mengelola risiko-risiko tersebut secara efektif. Model ini diuji melalui simulasi pada beberapa daerah tertinggal untuk mengevaluasi efektivitasnya dalam meningkatkan efisiensi pengelolaan keuangan, optimalisasi aset pendidikan, serta kontinuitas layanan pendidikan. Hasil penelitian menunjukkan bahwa penerapan model manajemen risiko dapat secara signifikan mengurangi risiko utama dalam pengelolaan keuangan dan aset pendidikan. Selain itu, model ini memberikan kerangka kerja yang aplikatif bagi pemerintah daerah untuk meningkatkan akuntabilitas, efisiensi, dan keberlanjutan program pendidikan. Penelitian ini memberikan kontribusi penting dalam mendukung kebijakan berbasis bukti untuk memperbaiki pengelolaan pendidikan di daerah tertinggal di Indonesia.
ANALISIS PENERAPAN SISTEM INFORMASI SPMI BERBASIS DIGITAL DALAM MENINGKATKAN EFEKTIVITAS AUDIT MUTU INTERNAL DI UNIVERSITAS MULAWARMAN Fitriadi, Ahmad; Wan, Markus; Batang, Samson; Andy Abeh, Yohanes; Wibawa, Radhitya; Mebang, Desi Natalia; Azainil, Azainil; Haeruddin, Haeruddin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 9 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i9.3370

Abstract

Digital transformation in the Internal Quality Assurance System (IQAS) at higher education institutions has become a strategic step to enhance the effectiveness of internal quality audits (IQA). This research aims to analyze the implementation of a digital-based IQAS information system at Mulawarman University and assess its impact on the effectiveness of internal quality audit implementation. A descriptive qualitative approach was used in the form of a case study, with data collection techniques including interviews, documentation, and observation. The results show that the developed cloud-based spreadsheet information system has improved timeliness, transparency, efficiency, and participation of work units in the IQA process. The digitalized audit process facilitates collaboration between auditors and auditees, supports document tracking, and speeds up decision-making. Although the system is not yet fully automated, this implementation has reinforced a data-driven quality culture and sustainability. The main recommendation from this study is the development of an integrated web application system, enhanced user training, and further studies to evaluate the long-term impact on institutional quality. These findings contribute theoretically to the literature on the digitization of education quality and offer practical benefits for strengthening quality management policies in higher education institutions.
PERENCANAAN PEMASARAN BERBASIS KOMUNITAS SEKOLAH DALAM MENUMBUHKAN LOYALITAS ORANG TUA Abeh, Yohanes Andy; Batang, Samson; Wan, Markus; Wibawa, Radhitya; Mebang, Desi Natalia; Fitriadi, Ahmad; Mulawarman, Widyatmike Gede; Komariyah, Laili; Nurlaili, Nurlaili
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 9 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i9.3392

Abstract

In an era of increasingly competitive schools, educational marketing has become a crucial strategy for attracting and retaining students. This study aims to analyze community-based marketing planning in schools and evaluate its effectiveness in building parental loyalty. The research was conducted using a descriptive qualitative approach in a school in Mahakam Ulu Regency, with data collection techniques including interviews, observations, and documentation. The results indicate that active involvement of the school community—including parents, alumni, and the community—in planning and implementing marketing strategies plays a vital role in increasing trust, a sense of belonging, and parental loyalty towards the educational institution. Strategies used include organizing community events, utilizing parental testimonials, leveraging alumni networks, and digital storytelling through community social media. These findings affirm that community-based marketing not only strengthens the school's image but also creates long-term relationships with parents as educational partners. Recommendations include the importance of fostering collaborative communication with parents, forming an active and inclusive school community, and optimizing the potential of alumni and social media as part of a sustainable promotion strategy.
Co-Authors Abeh, Yohanes Andy Andy Abeh, Yohanes Azainil Azainil Batang, Samson Fitriadi, Ahmad Haeruddin Haeruddin Laili Komariyah, Laili Mebang, Desi Natalia Nurlaili Nurlaili Warman Warman Wibawa, Radhitya Wibawa, Radithya Widyatmike Gede Mulawarman