https://ojs.ubesco.com/index.php/jpeb/issue/feed 2025-02-27T16:47:55+00:00 Open Journal Systems https://ojs.ubesco.com/index.php/jpeb/article/view/666 2025-02-02T06:26:15+00:00 Feby Galih Saputra febygalih12@gmail.com Sri Rahayuningsih srirahayuningsih@untag-sby.ac.id

<p>Manajemen keuangan berbasis anggaran memainkan peran penting dalam mendukung efisiensi pengeluaran operasional dan kualitas layanan pendidikan. Penelitian ini bertujuan menganalisis penerapan strategi tersebut di SMA Muhammadiyah 2 Sidoarjo, dengan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa penyusunan Rencana Kegiatan dan Anggaran Sekolah (RKAS) dilakukan secara transparan dan melibatkan berbagai pihak. Efisiensi anggaran tercapai melalui digitalisasi, pengawasan ketat, dan audit berkala. Kendala seperti ketidakpastian pemasukan dan kebutuhan mendadak berhasil diatasi dengan strategi adaptif, termasuk penggunaan dana cadangan. Temuan ini mengindikasikan bahwa penerapan manajemen keuangan berbasis anggaran mampu meningkatkan efisiensi operasional, kualitas pendidikan, serta akuntabilitas keuangan sekolah. Penelitian ini merekomendasikan penguatan sistem informasi keuangan, pelatihan staf, dan evaluasi rutin untuk meningkatkan efektivitas strategi.</p> <p><em>Budget-based financial management plays a crucial role in supporting operational expenditure efficiency and the quality of educational services. This study aims to analyze the implementation of this strategy at SMA Muhammadiyah 2 Sidoarjo, using a qualitative descriptive approach. Data was collected through interviews, observations, and document studies, and then analyzed using descriptive methods. The results showed that the preparation of the School Activity and Budget Plan (RKAS) was carried out transparently and involved various parties. 1 Budget efficiency was achieved through digitalization, strict supervision, and periodic audits. Challenges such as uncertainty in income and sudden needs were overcome with adaptive strategies, including the use of reserve funds. These findings indicate that the implementation of budget-based financial management is able to improve operational efficiency, the quality of education, and the school's financial accountability. This study recommends strengthening the financial information system, staff training, and regular evaluation to improve the effectiveness of the strategy.&nbsp;&nbsp; </em></p>

2025-02-27T00:00:00+00:00 Hak Cipta (c) 2025 Jurnal Penelitian Ekonomi dan Bisnis