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Manajemen Keuangan Sekolah Dasar: Kajian Literatur Dessy Fitria; Anis Choirun Niswah; M. Nizar Sofan
DIDAKTIKA Vol 31 No 1 (2025): Volume 31 Nomor 1 February 2025
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/didaktika.v31i1.9231

Abstract

One of the important elements in educational management is financial management, which is directly related to the success and achievement of educational organizations. Planning, implementation, bookkeeping, supervision, and accountability are all part of financial management work. According to Article 48 of Law No. 20 of 2003, the management of education funds must be based on the principles of efficiency, effectiveness, transparency, justice, and accountability. Financial management aims to prevent the misappropriation of educational funds by enhancing effectiveness, efficiency, accountability, and transparency. The objective of this research is to identify and analyze financial management procedures in elementary schools. To achieve this objective, this research analyzes how these theories correlate with the reality on the ground. The research results indicate that the six surveyed elementary schools manage their finances in accordance with financial management principles and the applicable government policies. From planning to supervision, financial management is carried out in a structured manner. Education funds are used based on the RKAS that has been mutually agreed upon.
Efektivitas Pelaksanaan Supervisi Manajerial sebagai Upaya Meningkatkan Kinerja Organisasi Guru Madrasah Aliyah: Efektivitas Pelaksanaan Supervisi Manajerial sebagai Upaya Meningkatkan Kinerja Organisasi Guru Madrasah Aliyah Anis Choirun Niswah
Ma'arif Journal of Education, Madrasah Innovation and Aswaja Studies Vol 4 No 1 (2025): JUNI
Publisher : Lembaga Pendidikan Ma'arif Nahdlatul Ulama, Kabupaten Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69966/mjemias.v4i1.342

Abstract

The effectiveness of madrasah supervision activities is an activity that needs to be carried out to see and evaluate the performance of an educational organization. Managerial supervision in its implementation still does not have a significant effect in improving the performance of educational organizations due to several obstacles. Therefore, researchers are interested in researching the implementation of managerial supervision in educational units and the influence of managerial supervision as a tool to improve the performance of educational organizations so that later learning activities can run as expected. This article was written using a literature review method through various sources to obtain data and information. The sources studied in preparing this scientific article were books, journals and articles on several online websites. The aim of writing this article is to carry out a case study and provide understanding to educational supervisors regarding managerial supervision in improving the organizational performance of teachers at Madrasah Aliyah. In conclusion, the implementation of managerial supervision at Madrasah Aliyah has an important influence, especially in terms of improving the performance of educational organizations and there are several ways that can be done to increase the effectiveness of the implementation of managerial supervision at Madrasah Aliyah.