<![CDATA[This study aims to analyze principals’ understanding of data-based administrative reporting in Early Childhood Education (PAUD) institutions in Bangkinang District, Kampar Regency. Data-based administration has become a national policy priority to enhance accountability and effectiveness in school management, including through the implementation of ARKAS (Aplikasi Rencana Kegiatan dan Anggaran Sekolah). This research employed a qualitative approach using interviews, observations, and documentation involving several PAUD principals. The findings reveal that principals’ understanding of data-based administration varies. Some principals demonstrate adequate competence in using ARKAS, particularly in planning and budgeting processes; however, technical and analytical challenges remain. Understanding of other instruments, such as the Education Report Card and School Environment Survey, is still limited. The main obstacles include limited digital competence, inadequate infrastructure, heavy workloads, and insufficient continuous training and mentoring. Supporting factors include foundation and school committee support, the availability of administrative staff, and access to reporting guidelines. The study highlights the importance of strengthening principals’ data literacy and management skills to promote accountable, transparent, and evidence-based governance in early childhood education institutions.]]>
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