Implementation Of Web-Based Budgeting System (E-BUDGETING) TO INCREASE ACCOUNTABILITY OF SCHOOL FINANCIAL Management In Jakarta Selatan

Abstract

School financial accountability is the main factor towards indicators of financial management success. The electronic budgeting system makes it easier for the planning and financing process as well as financial reporting by the school management.

The purpose of this study was to identify and analyze the implementation of a web-based budgeting system (e-Budgeting) by schools, from planning, implementation and reporting. In addition, the purpose of this study is to evaluate the preparation of the School Activity Plan and Budget based on the needs and abilities of the school, the discussion is carried out based on deliberation and consensus between schools/madrasahs, school committees and parents of students or the community, as well as fulfilling the elements of administrative order, justice, transparent and accountable and to improve services and quality of education.

The method used is qualitative with triangulation, data obtained from interviews conducted with several school principals and deputy principals and from all school report documents produced.

The results of the research are that the Governor's Regulation and the Governor's Decree that have been made do not yet have the Academy and Feasibility Study Papers; The Formulating Team has not been formed through a letter of assignment by the school principal; In other Governor Regulations, it is still being worked out and compiled by the school principal; the preparation of the School Activity Plan and Budget is not based on the needs and abilities of the school, but is based on the amount of BOP money that the school gets or the nominal amount received based on the number of registered students; the preparation of the RKAS does not involve the school committee, parents of students or the community; the preparation of the RKAS has not met the elements of fairness and transparency; and the uneven quality of education between schools in South Jakarta.