Strategi Pengelolaan Keuangan Lembaga Pendidikan yang Transparan di SD Negeri 136 Kota Palembang

Abstract

This study aims to analyze transparent financial management strategies at SD Negeri 136 in Palembang, examine the application of transparency principles in the management of school funds, and identify the factors that support and hinder the achievement of effective, accountable, and transparent financial management. School financial management is a crucial aspect in supporting educational quality as it relates to the planning, implementation, monitoring, and accountability of educational fund usage. Issues that still frequently arise in educational financial management include weak transparency, limited human resources, and suboptimal utilization of information technology within the school’s financial administration system. This study employs a qualitative approach using the case study method. Data collection techniques include interviews, observations, and documentation. Data analysis involves the stages of data collection, data condensation, data presentation, as well as drawing conclusions and verification. The results of the study indicate that financial management at SD Negeri 136 in Palembang has been carried out systematically through the preparation of the RKAS, budget implementation in accordance with procedures, internal and external oversight, and transparent financial reporting to relevant parties. The school has also utilized digital technology through the ARKAS application to support the effectiveness and accuracy of financial administration. Transparency in financial management is achieved through open financial reporting, the involvement of school committees, and regular evaluations of budget utilization. However, several obstacles remain, such as internet connectivity issues and technical limitations in the online reporting system. This study concludes that transparent financial management strategies can enhance accountability, the effective use of funds, and public trust in educational institutions.