Analisis Pengelolaan Administrasi Keuangan Sekolah Tinjauan terhadap Kemampuan SDM dengan Rangkap Jabatan pada MI Cigintung Kabupaten Bandung Barat
Abstract
Penelitian ini fokus pada pengelolaan administrasi keuangan sekolah dengan tujuan mengidentifikasi, praktik, dan potensi perbaikan guna meningkatkan efisiensi dan transparansi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Hasil penelitian menunjukkan bahwa perencanaan melalui Rencana Kerja Madrasah (RKM) di MI Cigintung digunakan untuk menyusun rencana anggaran pembiayaan tahunan. Pengelolaan pembiayaan pendidikan diselaraskan dengan RKM, dan MI Cigintung secara rutin mengevaluasi pembiayaan setiap 6 bulan, dilanjutkan dengan penyusunan Laporan Pertanggungjawaban (LPJ). Meskipun partisipasi anggota guru terlibat dalam perencanaan dan pengawasan anggaran, penyusunan hingga pelaporan dilakukan oleh seseorang yang merangkap jabatan sebagai guru dan bendahara. Berdasarkan hasil penelitian berdasarkan kondisi MI Cigintung mengarahkan peneliti untuk mengusulkan solusi yang mempertimbangkan keterbatasan sumber daya manusia dan kendala finansial. Saran yang diusulkan meliputi pelatihan dan pemberdayaan guru, pembagian tugas yang jelas dan bijaksana kepada guru-guru, pemantauan rutin dan rapat secara periodik, lebih transparansi lagi mengenai keuangan kepada warga sekolah, dan kreativitas dalam pengelolaan keuangan.
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