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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Acih Trisnawati
Universitas Singaperbangsa Karawang
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EDUCATION BUDGET PLANNING STRATEGY IN REALIZING THE EFFECTIVENESS OF ELEMENTARY SCHOOL FINANCING IN KARAWANG REGENCY Maman Suryaman; Acih Trisnawati; Titin Sutinah; Rizka Ummu Khoeriyah; Imas Mulyati; Devi Raswati; Sri Mulyani Munaeyza
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2999

Abstract

Educational budget planning has a strategic role in supporting the effectiveness and efficiency of financing in elementary schools. This study aims to examine the strategy of educational budget planning in improving the quality of financial management in five public elementary schools in Karawang Regency. The approach used is descriptive qualitative. Data collection techniques include in-depth interviews, participatory observation, and documentation studies. The results of the study indicate that budget preparation is carried out in a participatory manner, based on needs, and in line with the vision, mission, and School Work Plan (RKS). The principles of transparency, accountability, efficiency, and effectiveness are the main foundations in the budgeting process. Despite challenges such as late disbursement of funds and budget constraints, schools develop adaptive strategies through periodic evaluations, use of bridging funds, external collaboration, and utilization of information technology. These findings emphasize the importance of systematic and inclusive budget planning in realizing financial governance that supports the quality of elementary education.
PERFORMANCE ANALYSIS OF TEACHER DEVELOPMENT BUDGET EFFICIENCY BASED ON DATA ENVELOPMENT ANALYSIS (DEA): A CASE STUDY AT SDN TELUKJAMBE TIMUR FOR THE 2023-2024 FISCAL YEAR Acih Trisnawati; Maman Suryaman; Slamet Sholeh
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

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Abstract

This study aims to analyze the efficiency level of teacher development budget management in six public elementary schools in Telukjambe Timur District for the 2023–2024 fiscal year using the Data Envelopment Analysis (DEA) approach with a CCR model with an input orientation. Input variables consist of the teacher development budget and the number of teachers, while output variables include the number of development activities and the Teacher Performance Assessment (PKG) score. The quantitative approach is supported by qualitative data through interviews to enrich the interpretation of the results. DEA findings indicate that the efficiency level between schools is unstable and tends to decline. In 2023, there were two efficient schools, while in 2024, no schools reached the efficiency frontier. Inefficiency mainly stems from budget overruns and a lack of development activities that are far below the DEA projection, even though the PKG score in 2024 is in optimal condition. Qualitative results show that budget planning is not fully needs-based, activity implementation is hampered by delays in BOS disbursement, and monitoring and evaluation do not utilize data optimally. This study recommends strategic improvements through strengthening data-driven planning, optimizing teacher development activities, improving documentation, and implementing continuous monitoring and evaluation. Overall, the research confirms that budget efficiency is not only determined by the size of input, but also by the quality of governance of teacher development programs.
Co-Authors Devi Raswati Imas Mulyati Maman Suryaman Rizka Ummu Khoeriyah Slamet Sholeh Sri Mulyani Munaeyza Titin Sutinah