Manajemen Pengelolaan Anggaran Pendidikan

Abstract

Budget management within the educational ecosystem serves as the primary driving force in transforming financial resources into a stimulus for improving learning quality. This study aims to dissect in depth the educational budget management cycle, which encompasses the mechanisms of planning, execution, reporting, accountability, as well as the oversight and examination systems. The method employed in this study is a literature review (library research) using a descriptive-analytical approach. The results of the study indicate that budget management is not merely an ordinary administrative recording instrument, but rather a unified and interconnected strategic ecosystem. The implementation of sound governance is characterized by participatory planning based on the real needs of students (needs-based budgeting) through the RKAS, disciplined budget execution, the integration of reporting based on a digital platform (ARKAS), and the enforcement of dualistic accountability (both departmental and public). The safeguarding of this cycle is reinforced by the synergy between preventive-continuous internal oversight and repressive-evaluative external examination. The comprehensive integration of this budget cycle is an absolute prerequisite for building public trust and establishing educational institutions that are clean, independent, and of high quality.