Global Education Journal
Vol. 4 No. 2 (2026): Global Education Journal (GEJ)

Education Financing Management in Improving Elementary School Financial Transparency and Accountability

Julian Sari (University of Lampung, Indonesia)
Tusia Retno Wulandari (University of Lampung, Indonesia)
Veronika Windy Sulistiowati (University of Lampung, Indonesia)
Apri Wahyudi (University of Lampung, Indonesia)



Article Info

Publish Date
13 Jun 2026

Abstract

Educational financing management plays an important role in supporting the quality of education and the effectiveness of school governance. However, financial management in elementary schools still faces challenges related to transparency, accountability, stakeholder involvement, and orderly financial administration. This study aimed to analyze educational financing management in improving transparency and accountability of school financial management at the elementary school level. The research employed a qualitative approach with a descriptive case study design conducted at SD Negeri Sidosari, Natar District, South Lampung Regency, during the second semester of the 2025/2026 academic year. The research subjects consisted of the principal, school treasurer, school committee, and teachers. Data were collected through interviews, observations, documentation studies, and questionnaires, then analyzed using the interactive model of Miles, Huberman, and SaldaƱa. The results showed that financing planning, implementation, transparency, accountability, and the impact of financing management were categorized as very good, with percentages ranging from 83.12% to 86.25%. Financing planning was conducted participatively through stakeholder involvement in preparing the School Activity and Budget Plan (RKAS). Transparency and accountability were implemented through financial reporting, supervision, and orderly financial administration. Therefore, transparent, accountable, and participatory educational financing management contributes to effective school governance and supports the improvement of elementary education quality.

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Journal Info

Abbrev

gej

Publisher

Subject

Education Social Sciences Other

Description

Global Education Journal (GEJ) (P-ISSN 2987-5218|& E- ISSN 2986-6529) is a blind peer-reviewed journal published by Civiliza Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of education (See Focus and Scope). ...