School Financial Planning

INTRODUCTION School financial management is an activity that affects the welfare and prosperity of the formal institution. This is stated in Law No 20 of 2003 on the National Education System which states that education is a shared responsibility between the government and the community. Because the financial position is very important in achieving the goals of education itself. The existence of clear and precise financial management will affect school operations and education, therefore the management of school financial management is very important because it classifies the needs that exist in schools. School financial management can be said to be effective if it can meet the principles of effectiveness in order to achieve the objectives of the institution concerned. School financial management is said to fulfill the principle of effectiveness if the school can manage finances to finance activities in order to achieve the goals of the institution concerned and qualitative results in accordance with the plan that has been set. Effectiveness here emphasizes more on qualitative outcomes, where financial management can be said to effectively meet the principles of effectiveness if the activities carried out can manage finances to finance activities or activities in order to achieve the goals of the institution concerned with the outcomenya in accordance with the plan that has been set. Financial management must be managed properly, because it is related to the relationship in the implementation of school activities, so that the management of funds can be applied professionally and honestly. School financial management has actually been implemented well, but the level of implementation differs from one school to another. The diversity of school financial management issues depends on the physical condition of the school, the geographical condition of the school and the image of the school. Schools that are in high demand by the community are much different from schools that are less attractive to the community, because schools must be able to accommodate all the activities that are increasingly demanded by the community. RESEARCH METHODOLOGY 1. Place and Time of Research The research was conducted on Friday, May 07, 2021, located at SMP 58 Capung with consideration: 2. a. The school has implemented School-Based Management. b. The Principal makes it easy to obtain permits. c. The school has sufficient data or information for research purposes. Form of Research In this study using a descriptive qualitative research form. Djam'an Satori (2011: 23) reveals that qualitative research is conducted because researchers want to explore non-quantifiable phenomena that are descriptive in nature such as the process of a work step, the formula of a recipe, notions of a diverse concept, characteristics of goods and services, images, styles, procedures of a culture, physical models of an artifact and so on. 3. Data Source In this research, the data sources used by researchers are sources/informants, as well as documents and archives. 4. Sampling Technique Sampling was conducted on a non-probability basis (non-random selection) using purposive sampling method. 5. Data Collection Technique Data is the most important part of a study, because with data researchers can find out the results of the study. In this study, data was obtained from various sources with data collection techniques carried out, namely through observation, documentation, and interviews. 6. Data Analysis Technique According to Sugiyono (2009: 335-336), data analysis is the process of systematically searching and compiling data obtained from interviews, observations, and documentation, by organizing data into categories, breaking it down into units, synthesizing, compiling into patterns, choosing which ones are important and which ones will be studied, and making conclusions so that they are easily understood by themselves and others. In this research, the data analysis technique used is an interactive model of analysis. RESULTS AND DISCUSSION 1. School Financial Planning Planning is an effort to determine where an organization will go in the future and how to get there. Planning can be said to be the most important function among other management functions. Good school financial planning is a major factor in achieving an educational goal that has been set with other components. As for school financial planning, it covers at least two activities, namely the preparation of school financial budgets and the implementation of school expenditure revenue budget plans (RAPBS). In the RAPBS preparation procedure, schools can start by planning the sources of funds, namely identifying sources of funds and inventorying activity or program plans. At this identification and inventory stage, needs are grouped based on routine and incidental needs. In preparing the RAPBS, the source of funds must be taken into account because it affects the school's ability to finance programs or activities. Funding sources are BOS funds and committee funds. According to Fatah (Rekasari. M. H. 2020: 85) the source of school funds can be obtained through parents, central government, private local government, the business world and alumni. Likewise according to Anwar (Rekasari. M. H. 2020: 85) identifying school financial resources is part of the stages in the budgeting process. RAPBS is a document that serves as a guideline for school principals and teachers and employees in implementing programs or activities. Before it is approved, the school revenue and expenditure budget plan (RAPBS) document is prepared in a customized working paper format and approved by the principal. The preparation of a good RAPBS must fulfill the general principles that apply. Related to these principles, there are three things included in it, namely: (1) the principle of division of authority and responsibility, (2) the principle of stakeholder involvement, and (3) the principle of determining programs based on a priority scale. Seen from the first perspective, namely, the principle of division of authority and responsibility, the school in preparing RAPBS implements this principle in which there is a division of authority and responsibility from the principal to the vice principal in the field of curriculum, student affairs, infrastructure and public relations. The authority given is to carry out coordination tasks, namely asking the teachers to make proposals for needs or programs / activities in one fiscal year. However, the division of authority and responsibility in the preparation of the RAPBS is still limited to verbal and has not been institutionalized in the form of written documents as outlined in school policies or regulations. The second principle is stakeholder involvement. In preparing the RAPBS, the school involved the School Committee, parents, teachers and administrative staff. This step shows that the School as an educational institution realizes the importance of the role and contribution of other parties in achieving progress, both as parties involved in the learning process and as supervisors of school operations. This is in line with Tampubolon's opinion (Rekasari. M. H. 2020: 86) which states that in principle, the preparation of RAPBS must involve the principal, teachers, school committee, administrative staff, and the school community. A similar statement was conveyed by Amri (Rekasari. M. H. 2020: 86) in a journal entitled "Management of school operational assistance funds in remote schools" explaining that the RAKS prepared and made by schools involves teachers, administrative staff and school committees. Finally, the principle of determining programs based on a priority scale. The principle of determining the programs that will be included in the draft RAPBS proposal is based on the level of urgency. In preparing the RAPBS, schools prioritize programs related to the learning process. At school, subject teachers are asked to compile a list of proposed needs or programs/activities coordinated by the Vice Principal for Curriculum to determine which needs or programs/activities should be prioritized and prioritized. According to Mustari (Rekasari. M. H. 2020: 87) in preparing the budget, schools should carefully prioritize the expenditure of funds in line with the school development plan. Likewise, according to Muhaimin (Rekasari. M. H. 2020: 87) that in preparing the plan must be based on the priority scale of its implementation. 2. Implementation of School Financial Management The implementation of school financial management is based on the work program and budget that has been made, the management of these funds is carried out by the treasurer and supervised by the principal, while for certain assistance a special team is formed to manage these funds. If there are changes in the implementation of the budget or work program, the principal immediately makes a policy and announces it to all interested parties by stating the reasons for the changes implemented. As accountability for the implementation of fund management, the treasurer is required to make daily, monthly and annual financial reports (Fatimah, et al. 2008: 134). 3. School Financial Accountability In addition, the accountability of school financial management as stipulated in Permendikbud No.8 of 2020 concerning technical guidelines for the use of school operational assistance funds (BOS) states that education funding is the joint responsibility of the government, local governments and the community. The Permendikbud explicitly forces school administrators to be able to prepare performance accountability reports that state that education funds have been managed efficiently and fairly, and reported transparently. School financial receipts and expenditures must be reported and accounted for routinely in accordance with applicable regulations. Reporting and accountability of budgets originating from parents and the community are carried out in detail and transparently to parents or school committees, while reporting and accountability of budgets originating from the government are carried out in detail and transparently to the board of teachers, school staff, the surrounding community, and publish openly to the public (Rekasari. M. H. 2020: 89-90). 4. Effectiveness of School Financial Management Mulyono (Fauziyyah. N. A, et al. 2018: 21) suggests that cost is a decisive element in the budgeting mechanism. Determination of costs will affect the level of efficiency and effectiveness of activities in an organization that will achieve a certain goal. Activities carried out at low cost and the results are of good quality can be said to be carried out efficiently and effectively. Based on the explanation above, it can be concluded that effectiveness is a measure stating that how far the target or goal has been achieved, which is then followed up in the use of the right target budget. Effectiveness here emphasizes more on qualitative outcomes, where financial management can be said to be effective in meeting the principles of effectiveness if the activities carried out can manage finances to finance activities or activities in order to achieve the objectives of the institution concerned with the outcome in accordance with the predetermined plan. This is in line with what is stated in the Technical Guidelines for BOS SMK, which states that education units manage funds professionally by applying the principles of efficiency, effectiveness, accountability, and transparency. School financial management according to Fatimah, et al (2008: 134-135) can be seen from various aspects, namely in terms of input, process, and output. a. In terms of Input School financial management can be viewed from the suitability of the work program to the needs of schools and stakeholders as well as the acceptance of school revenue sources. When viewed from the suitability of the work program with the needs of schools and stakeholders, it can be said that financial management has been effective because the preparation of the work program has been adjusted to the curriculum and the needs of schools and stakeholders. b. In terms of Process School financial management can be said to be ineffective when viewed from the implementation of school financial management. This is because in its implementation there are several parts that carry out activities that are not their responsibility. However, the division of tasks, authority, and responsibility has actually been arranged properly and clearly for each part. Meanwhile, in overcoming the changes that occur, it can be said to be quite effective because it does not require a major overhaul. c. In terms of Output School financial management can be seen from several things, namely reporting time, the cost of organizing financial management, and the quality of information provided. When viewed from the reporting time and the cost of organizing fund management, it can be said that fund management is quite effective because reporting is on time and the cost of managing school finances is relatively cheap. 5. Supporting Factors for School Financial Management According to Hidayat. R, et al. (2019: 103) Factors supporting the success of the management of school operational assistance funds, namely everything that provides support in the form of policies, good cooperation, in the form of material support, in the form of contributions of ideas, support in the form of energy, etc. The success of a program cannot be separated from the support of all sectors so that its implementation will be younger towards the desired success. The success of a program cannot be separated from the support of all sectors so that its implementation will be younger towards the desired success. So that the more positive support obtained in the implementation of the program, the greater the opportunity to achieve success. The management of school operational assistance funds is also strongly influenced by supporting factors to realize the planned goals. The supporting factors are: 1) Government support by socializing the management of BOS funds and providing technical guidelines for the management of school operational assistance funds, 2) This form of cooperation is well established by the managers with all teachers and the school committee, 3) Motivation and determination from all school parties to advance the quality of education, 4) Good principal performance. 6. Factors inhibiting school financial management According to Hidayat. R, et al. (2019: 104) In school financial management, there will be things that can hinder the successful implementation of the school operational assistance program, as mentioned above, that one of the things that can make a policy not run well is that the policy in its implementation does not pay attention to technical issues, this can be proven where in the regulations contained in the technical guidelines for the management of BOS funds, schools are not given the freedom to use the operational assistance funds according to school needs, such as for example schools are not allowed to carry out heavy repairs and the construction of new buildings using BOS funds. This has become one of the inhibiting factors in achieving the planned objective of improving the quality of education. Apart from that, in the management of school operational assistance funds, there is also a lack of availability of auxiliary sources (time, money and human resources), for the time problem that becomes a problem, namely when the disbursement of school operational assistance funds often experiences delays so that it will have an impact on school programs that cannot run according to what has been planned, then the problems that occur with money / budget, namely where the school operational assistance budget received by certain schools, especially underdeveloped schools, is not proportional to the needs of the school so that the development that occurs is not effective and not comprehensive in nature and this has an impact on the success that is not maximized in accordance with the planned objectives. The determination of the budget for the operational assistance program (BOS) obtained by schools receiving BOS funds is determined by the number of students, the more students a school has, the larger the budget obtained, and conversely, the fewer students a school has, the smaller the BOS budget received. In this case, in accordance with the theory above, it can be said that the stipulated policy contains many holes. CONCLUSIONS AND SUGGESTIONS 1. Summary School financial management can be said to be effective if it can meet the principles of effectiveness in order to achieve the objectives of the institution concerned. School financial management is said to fulfill the principle of effectiveness if the school can organize finances to finance activities in order to achieve the objectives of the institution concerned and qualitative results in accordance with the predetermined plan. School financial planning includes at least two activities, namely the preparation of the school financial budget and the implementation of the school budget plan (RAPBS). In the preparation of the school financial budget, what schools need to do is plan the sources of funds, namely by identifying sources of funds and inventorying activity plans. Meanwhile, RAPBS is a document that serves as a guideline for school principals, teachers and staff in implementing programs or activities. The preparation of a good RAPBS must fulfill the general principles that apply. Related to these principles, there are three things included in it, namely: (1) the principle of division of authority and responsibility, (2) the principle of stakeholder involvement, and (3) the principle of determining programs based on a priority scale. 2. Advice To realize the effectiveness of school financial management, it is necessary to know the supporting and inhibiting factors of school financial management. Basically, the success of a program cannot be separated from the support of all parties, including the government, school principal, school committee, parents, teachers, and the surrounding community. So that in its implementation, the school institution will be easier to achieve the desired success. LITERATURE Fauziyyah. N. A, et al. (2018). Analysis of the Effectiveness of School Operational Assistance Funds (BOS) in State Vocational High Schools (SMKN) in Bandung City. Journal of Accounting and Finance Education, 6 (1), 21-28. Fatimah, et al. (2008). Effectiveness of Education Fund Management in the Framework of SchoolBased Management Implementation. Journal of MIIPS, 7 (2), 129-137. Hidayat. R, et al. (2019). The Effectiveness of School Operational Assistance (BOS) Fund Management in Improving Educational Facilities and Infrastructure (Study at SDN 44 Mande, Bima City). Journal of Public Administration Science, 7 (2), 93-107. Rekasari. M. H. (2020). The Effectiveness of School Financial Management (Evaluative Study at SMA Negeri 7 South Bengkulu). Journal of Education Managers, 14 (2), 83-91.