Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi
Vol. 15 No. 1 (2026): Jurnal EKOMAKS

Monitoring Dan Evaluasi Awal Tata Kelola Keuangan Sekolah Rakyat

Risnandar (Kementerian Sosial)
Muhammad Ulinnuha (Kementerian Sosial)



Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to provide an initial monitoring and evaluation of financial governance in 20 community-based schools (Sekolah Rakyat) under the Ministry of Social Affairs of Indonesia. Using a mixed-method approach combining questionnaires, interviews, and field observations, the monitoring and evaluation (Monev) focused on three aspects: availability of financial management human resources, understanding of financial governance principles, and readiness of supporting infrastructure. Results show that while all schools have principals, one school lacks a treasurer and another lacks administrative staff. Educational background of financial managers is generally adequate, dominated by bachelor and master’s degrees. However, 51.72% of respondents demonstrate low understanding of financial governance, indicating urgent need for training and technical assistance. Infrastructure readiness is also limited, with 50% of schools categorized as inadequate. These findings highlight the importance of strengthening capacity building and resource allocation to ensure accountable and transparent financial governance in Sekolah Rakyat.

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Journal Info

Abbrev

ekomaks

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal EKOMAKS adalah salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi, Universitas Merdeka Madiun. Terbit dua kali setahun pada bulan Maret dan September. Tujuan Jurnal EKOMAKS adalah untuk membangun saluran komunikasi yang efektif antara para pemangku kepentingan termasuk ...