<![CDATA[This study aims to analyze the efficiency and effectiveness of financial management at PKBM Andalan Bangsa, with a focus on the use of BOS funds and student tuition fees. This study uses a descriptive qualitative method with a case study approach. Data were collected through field observations, interviews with PKBM administrators, teachers, and students, as well as documentation related to financial management. The results show that financial management at PKBM Andalan Bangsa has several weaknesses, such as a lack of transparency in the use of BOS funds, a lack of evaluation mechanisms for the use of SPP funds, and limited funds for the development of facilities and infrastructure. However, PKBM Andalan Bangsa also has several effective strategies, such as the implementation of a flexible SPP payment system and the provision of assistance for underprivileged students. This study concludes that financial management at PKBM Andalan Bangsa needs to be improved to achieve optimal efficiency and effectiveness. The recommendations proposed include increasing transparency, accountability, and evaluation of fund use, as well as developing fundraising strategies to improve the quality of education at PKBM.]]>
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