Moneter : Jurnal Keuangan dan Perbankan
Vol. 14 No. 1 (2026): APRIL

School Financial Planning Based on Stakeholder Participation: A Case Study at SMPN 2 Rumpin

Siti Zulfah Jaelilah (Universitas Ibn Khaldun Bogor)
Endin Mujahidin (Universitas Ibn Khaldun Bogor)
Ahmad Sastra (Universitas Ibn Khaldun Bogor)



Article Info

Publish Date
19 Apr 2026

Abstract

School financial planning is a strategic aspect in supporting the effectiveness of educational implementation. This study aims to analyze the process, mechanisms, and stakeholder participation in financial planning at SMP Negeri 2 Rumpin. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observation, and documentation (RKAS, RAB, BOS reports, meeting minutes). Data were analyzed using an interactive model including data reduction, data display, and conclusion drawing. The findings reveal that financial planning is conducted systematically through stages: needs identification, budgeting preparation, RKAS finalization, and monitoring-evaluation. The participation of principals, treasurers, school committees, and BOS operators is significant; however, teacher and parent involvement needs strengthening. Major challenges include limited funds, uncertainty of BOS disbursement, and financial human resource capacity. This study confirms that transparency, accountability, and deliberative decision-making are key to effective school financial planning

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Journal Info

Abbrev

MONETER

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Moneter: Jurnal Keuangan dan Perbankan mempunyai fokus dalam kajian keuangan dan perbankan , dengan scope sebagai berikut: Dasar-dasar keuangan dan perbankan syariah dan konvensional Bisnis Teknologi ...