Effectiveness of Implementation of Education Financing Principles at SDN Kaligangsa 1 Tegal City

Abstract

This study aims to illustrate the effectiveness of the application of education financing principles at SDN Kaligangsa 1 Tegal City. The research method used is a qualitative approach with a type of descriptive research using a case study design. Data collection is done through interviews, observation, and documentation. The results showed that the effective application of education financing principles (fairness, efficiency, transparency, and public accountability) was carried out, marked by the achievement of indicators, namely The management of the education budget at SDN Kaligangsa 1 Tegal City is very fair and provides equal opportunities to all students regardless of socioeconomic status. The cost of education is adjusted to the ability of the surrounding community. The purpose of budget management is to improve student learning outcomes and school competitiveness. Transparency in education financing is very effective, with budget management in accordance with the law and regularly audited financial statements. Financial management accountability is also good, with accurate recording and accountability through semester or annual reports. These principles ensure accountability, transparency, and accountability in school financial management. Data analysis techniques refer to the theory of Miles, Huberman, and Saldana (2014: 12-14) with three stages, namely data condensation, data display, and conclusion drawing. The conclusion of this study is that the implementation of education financing principles at SDN Kaligangsa 1 Tegal City has been running effectively, especially in the aspects of justice, efficiency, transparency, and public accountability. The author's recommendation is the need for regular monitoring and evaluation to ensure the continued effectiveness of the implementation of these education financing principles.