<![CDATA[This study aims to examine how financial management can help improve learning facilities and infrastructure in schools. In essence, this study looks at how planning, implementation, and supervision of funds can ensure the availability of adequate learning tools so that education can achieve the highest standards. The research uses qualitative methods, collecting data through direct observation, interviews, and document collection. The results show that good financial management greatly influences the improvement of facilities and infrastructure, from routine maintenance and the purchase of learning equipment to the development of school buildings. If money management is transparent and accountable, schools can allocate budgets fairly according to their main needs. In addition, the active role of the principal, treasurer, and school committee is key to maintaining efficient and effective fund management. Finally, by implementing accountable financial management, the quality of education can be improved thanks to better facilities and infrastructure to support the teaching and learning process.]]>
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