<![CDATA[This study aims to describe and analyze the roles of budgeting quality and the competence of financial personnel in supporting school financial performance. In practice, financial management in educational institutions frequently faces issues regarding budget efficiency and the limited capabilities of financial staff, most of whom lack an educational background in accounting or finance. This research employs a qualitative approach using a case study or phenomenological design across schools of various levels. Data collection was conducted through in-depth interviews, participant observation, and a review of school financial accountability reports. Data analysis utilized the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings indicate that poor budgeting quality characterized by inaccurate budget estimates and minimal stakeholder involvement combined with insufficient financial personnel competence, leads to inefficient budget utilization and delays in financial accountability reporting. Based on these results, the study recommends strengthening budgeting governance based on unit cost standards and empowering financial personnel through periodic certification and technical mentoring.]]>
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