PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN SEKOLAH MELALUI PENGUATAN KOMPETENSI KEPALA SEKOLAH
Keywords:
school financial management, principal competence, transparency, accountability,, community serviceAbstract
Transparent and accountable school financial management is a fundamental prerequisite for achieving good educational governance. However, many schools still face challenges in financial recording, reporting, and accountability due to limited managerial competence of school administrators, particularly school principals. This Community Service Program (Pengabdian kepada Masyarakat) aims to enhance school principals’ competence in financial management and to improve the system of financial recording and reporting in schools. The methods employed include training, mentoring, and hands-on practice in preparing financial records and financial reports. The results indicate an improvement in principals’ understanding of financial management, better orderliness in financial recording and reporting, as well as increased transparency and accountability of school finances. This program is expected to serve as a sustainable model for strengthening school financial governance.
References
Arwildayanto, Sumar, & Rachman, M. (2020). Manajemen Keuangan Pendidikan. Gorontalo: Ideas Publishing.
Bastian, I. (2019). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.
Kementerian Pendidikan dan Kebudayaan Republik Indonesia. (2024). Petunjuk Teknis Bantuan Operasional Sekolah (BOS) Reguler Tahun 2024. Jakarta: Kemendikbud RI.
Lestari, W., & Hidayat, R. (2022). Literasi Keuangan Kepala Sekolah dalam Pengelolaan Dana Pendidikan. Jurnal Administrasi Pendidikan Indonesia, 13(1), 55–67.
Mulyasa, E. (2021). Manajemen Berbasis Sekolah: Konsep, Strategi, dan Implementasi. Bandung: PT Remaja Rosdakarya.
Otoritas Jasa Keuangan (OJK). (2021). Strategi Nasional Literasi Keuangan Indonesia 2021–2025. Jakarta: OJK.
Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 8 Tahun 2020 tentang Juknis BOS Reguler. (2020). Jakarta: Kemendikbud.
Putri, Rahayu, D., & Anwar, K. (2021). Transparansi Pengelolaan Keuangan Sekolah dalam Meningkatkan Akuntabilitas Publik. Jurnal Akuntabilitas Manajemen Pendidikan, 9(2), 199–210.
Satori, D., & Komariah, A. (2017). Metodologi Penelitian Kualitatif. Bandung: Alfabeta.
Wardokhi, W., Fitri, E. N., & Zena, Z. (2024). Edukasi dan Optimalisasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan. Nanggroe: Jurnal Pengabdian Cendekia, 3(4).
