SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL

Transparency in the Management of School Operational Assistance Funds through the Implementation of the School Activity and Budget Plan Application

Tri Prasetyo Handayani (Universitas Persatuan Guru Republik Indonesia Semarang)
Nur Khoiri (Universitas Persatuan Guru Republik Indonesia Semarang)
Ghufron Abdullah (Universitas Persatuan Guru Republik Indonesia Semarang)



Article Info

Publish Date
31 May 2026

Abstract

This study explores the transparency of School Operational Assistance fund management via the School Activity and Budget Plan Application at SD St Antonius 02 Semarang. Focusing on information disclosure, data access, clarity, constraints, and public trust, this qualitative case study collected data through in-depth interviews, observations, and documentation from purposively selected participants: the principal, treasurer, asset officer, teachers, and school committee. Data were analyzed thematically. Findings reveal that transparency is practiced through meeting disseminations, School Activity and Budget Plan Application reporting, and internal involvement. However, detailed document access remains limited, information clarity for non-managers is suboptimal, and technical, human resource, and organizational constraints persist. Despite these limitations, stakeholder trust remains high due to consistent communication and accountable practices. Ultimately, while School Activity and Budget Plan Application significantly enhances structured financial governance, achieving true participatory transparency requires more communicative information delivery and broader stakeholder engagement.

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Journal Info

Abbrev

sosioedukasi

Publisher

Subject

Education Social Sciences Other

Description

urnal sosioedukasi (e-ISSN: 2541-612X, Print ISSN 2086-6135) diterbitkan oleh Fakultas Keguruan dan Ilmu Pendidikan Universitas PGRI Banyuwangi, diterbitkan dua kali setahun pada bulan mei dan november. fokus Scientific Journals of Education and Social. Jurnal sosioedukasi mencakup semua bidang dan ...