Manajemen keuangan di Madrasah Ibtidaiyah Al-Anwar Pangkalan Banteng Kotawaringin Barat

Saniah, Saniah (2017) Manajemen keuangan di Madrasah Ibtidaiyah Al-Anwar Pangkalan Banteng Kotawaringin Barat. Masters thesis, IAIN Palangka Raya.

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Abstract

Latar belakang penelitian ini adalah bahwakeuangan dalam lembaga pendidikan merupakan hal pentinguntuk kemajuan madrasah, maka perlu dikelola dengan hemat, efektif dan efesien agar pembiayaan madrasahdapat terpenuhi Alasan MI Al-Anwar Pangkalan Banteng Kotawaringin Barat menjadi lokasi penelitian karena salah satu madrasah swasta yang baru berdiri tahun 2013, namun telah mengalami banyak peningkatan, terutama infrastruktur, sarana prasarana, terpenuhinya pembiayaan madrasah setiap tahun Hal inilah yang menarikuntuk diteliti tentang manajemen keuangan di madrasah tersebut

Masalah yang diangkat pada penelitian ini adalah bagaimana perencanaan, pelaksanaan, pelaporan dan pertanggungjawaban keuangannya

Penelitian ini bertujuan mendiskripsikan dan menganalisa perencanaan anggaran, pelaksanaan anggaran, pelaporan dan pertanggungjawaban keuangan MI Al-Anwar Pangkalan Banteng Kotawaringin BaratPenelitian dilakukan menggunakan pendekatan kualitatif deskriptif melalui teknik wawancara, observasi dan dokumentasi Subjek utama dalam penelitian adalah kepala madrasah dan bendahara,sebagai informan adalah komite, yayasan, Tata Usaha

Hasil penelitian mengungkapkan bahwa 1) Perencanaan anggaran (RKAM,RAPBM)dana BOS disusun oleh team, sedangkan RKAM, RAPBM dana SPP siswa belum disusun, namun pemasukan dan pengeluaran anggaran dicatat dan terarsipSumber dana diperoleh dari BOS dan SPP siswa,2) Pelaksanaan anggaran dana BOS sesuairencanadanpelaksanakaan, sedangkandanaiuranSPP siswabelum sesuai rencana anggarandenganpelaksanaan sebab pengeluaran lebihbesardaripada pemasukan, dikarenakan pembayaran SPP siswa berbeda,ada yang rutin bayar setiap bulan, ada yang tidak, ada yang bayar lunas, ada yang tidak karena kesulitan ekonomi, khusus anak yatim piatu dibebaskan dalam pembayaran SPPHonor guru, tenaga pendidik, biaya operasional madrasah lainnya harus dibayarkan setiap bulan Untuk menutupi kekurangan pembiayaan madrasah dibayarkan oleh yayasan dengan menggunakan dana mandiri, karena yayasan belum memiliki dana sendiri 3) Pelaporan keuangan dana BOS dilaporkan setiap semester ke Kankemenag , dana SPP siswa dilaporkan setiap akhir tahun ajaran kepada kepala madrasah diketahui oleh komite dan yayasan,4) Pertanggungjawaban dana BOS kepada Kementerian Agama Kabupaten Bidang Pendidikan Madrasah, dana rutin dilaporkan kepada kepala madrasah diketahui oleh komite dan yayasan

ABSTRACT

The background of this research was that finance in educational institutions was essential for the program of madrasah; it needed to be managed efficiently and effectively so that activities and funding of madrasa can be fulfilled Al-Anwar Islamic Elementary School Pangkalan Banteng Kotawaringin Barat was a research site because it was one of the private Islamic school that was established in 2013, but it had many improvements that have been achieved, especially in infrastructures, facilities, and the fulfillment of school funding for every year It was interesting to study about financial management in the madrasah
The problems of this research were how the planning, implementation, reporting and financial responsibility
The aims of this study were to describe and analyze the planning, implementation, reporting and financial accountability of Al-Anwar Islamic Elementary School Pangkalan Banteng Kotawaringin Barat The research was conducted using descriptive qualitative approach The data collection techniques were interview observation and documentation The main subjects in the study were the head of madrasah and treasurer, the informants were committees, foundations, and administration
The results of the study revealed that 1) budget planning (RKAM, RAPBM) BOS funds were prepared by the team, while RKAM, RAPBM SPP funds have not yet been compiled, but budget revenues and expenditures are recorded and archived Source of funds obtained from BOS and SPP students, 2) Implementation of BOS funding budget according to plan and application, while the tuition fee SPP students not according to the budget plan with the implementation of expenditure was greater than the income, due to the payment of tuition fees are different, there were routine pay every month, some were not, , some were not due to economic difficulties, special orphans were exempted in the payment of tuition fees Honor teachers, educators, and other madrasah operational costs must be paid monthly To cover the shortage of madrasah financing is paid by the foundation using independent funds, because the foundation does not have its own funds3) Financial reporting of BOS funds reported every semester to Kankemenag, SPP fund of students reported at the end of the school year to head of madrasah known by committee and foundation, 4) accountability of BOS funds to the Ministry of Religious Affairs of Madrasah Education Division, routine funds reported to madrasah heads known by committees and foundation

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