IMPLEMENTASI PENGANGGARAN PENDIDIKAN DALAM MENDUKUNG EFEKTIVITAS PROGRAM PEMBELAJARAN
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Abstract
This study aims to analyze the implementation of educational budgeting in supporting the effectiveness of learning programs at Yayasan Iqro Pasar Kemis. Educational budgeting is a crucial aspect of educational management, playing a key role in providing facilities and infrastructure, as well as improving the quality of the teaching and learning process. The study employed a qualitative approach using interviews, observation, and documentation. Interviews were conducted to obtain perspectives from the principal, teachers, and administrative staff regarding the planning and execution of the budget. Observations were used to assess the relationship between budget utilization and the condition of educational facilities, while documentation was analyzed to examine written evidence related to budget allocation and realization. This combination of methods allowed for an in-depth analysis of the budgeting implementation in educational practice. The results indicate that educational budgeting at Yayasan Iqro Pasar Kemis has been systematically planned and involves various stakeholders. The budget is allocated to meet academic needs, such as books, teaching aids, and classroom facilities, as well as non-academic needs, including facility maintenance and administrative activities. However, some challenges were identified, including delays in fund disbursement, differences in priority between academic and non-academic needs, and limited training in financial management for staff. These findings highlight technical obstacles that may affect the optimal use of the budget. In conclusion, despite these technical challenges, the implementation of educational budgeting at Yayasan Iqro Pasar Kemis has significantly contributed to the effectiveness of learning. This contribution is reflected in the adequate provision of learning facilities and the improvement of the learning process quality. Therefore, well-planned and participatory budgeting proves to support the success of educational programs substantially
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