Chandraningtyas, Shifa Galuh
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

The Financial Management of Early Childhood Education (PAUD): An Analytical Study of Funding Sources, RAPBS Preparation, and Financial Accountability Islami, Nadya Dwie; Maula, Nabila Iffatul; Chandraningtyas, Shifa Galuh; Nisa, Khoirun; Viani, Asqia; Fahmi
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2134

Abstract

Financial management in Early Childhood Education (PAUD) institutions is essential for ensuring sustainability and improving educational quality. However, challenges such as limited funding, weak financial administration, and lack of transparency are still common. This study aims to analyze the financial management cycle in PAUD, including funding sources, budgeting (RAPBS), implementation, and accountability. This research uses a qualitative approach with a library research method, drawing data from books, journals, and relevant documents. Data were analyzed using descriptive qualitative techniques. The findings indicate that effective financial management must be based on principles of transparency, accountability, efficiency, effectiveness, and participation. A systematic budgeting process, proper financial administration, and transparent reporting enhance public trust and institutional sustainability. Therefore, improving managerial competence and adopting adaptive financial systems are necessary to optimize financial governance in PAUD institutions.