Latar belakang Penelitian ini yaitu bahwasannya keuangan dalam lembaga pendidikan merupakan hal yang sangat urgen dalam kemajuan dan pembiayaan sekolah, maka perlu dikelola dengan hemat, efektif dan efisien agar aktifitas dan kegiatan operasional sekolah, sarana dan prasarana serta fasilitas sekolah dapat dibiayai. SMA Muhammadiyah I Palangka Raya menjadi lokasi penelitian karena sekolah swasta, telah mengalami banyak kemajuan, ini yang menarik untuk diteliti tentang manajemen keuangan di sekolah tersebut.
Masalah yang diangkat pada penelitian ini adalah bagaimana penggalian sumber dana, perencanaan dan pelaksanaan anggaran keuangan serta pertanggung jawaban keuangannya.
Penelitian ini bertujuan mendeskripsikan serta menganalisa sumber-sumber dana, perencanaan, pelaksanaan Anggaran dan pertanggung jawaban keuangan sekolah di SMA Muhammadiyah I Palangka Raya.
Penelitian dilakukan dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi/pengamatan ke lapangan dan studi dokumentasi. Dengan subjek utama adalah kepala sekolah dan bendahara, dan sebagai informan adalah, ketua komite, kepala Dikdasmen wilayah Kal-Teng, wakil kepala sekolah, kepala tata usaha, para guru, siswa, dan orang tua siswa
Hasil penelitian ini mengungkapkan bahwa 1) sumber dana yang di peroleh sekolah berasal dari pemerintah berupa dana BOS pusat dan daerah, iuran SPP para siswa, dan bantuan donator, instansi, sponsor dan infaq para simpatisan Muhammadiyah yang sifatnya tidak mengikat, 2) Rencana Anggaran Pendapatan dan Belanja Sekolah di susun oleh team dan di sahkan kepala sekolah dan komitesekolah 3) Pelaksanaan anggaran keuangan sekolah digunakan sesuai dengan rencana yang telah dianggarkan dalam RAPBS oleh bendahara dengan efektif dan efisien, amanah, dan bertanggungjawab, 3) Pertanggungjawaban keuangan sekolah dilaporkan kepada direktorat pembinaan SMA (BOS pusat), Dinas pendidikan dan kebudayaan provinsi (tembusan kota/daerah) dan Majelis Dikdasmen untuk dana dari SPP para siswa, 4) sekolah menerapkan manajemen Islami, dimana orang-orang yang mengelola adalah para pekerja keras, jujur dan amanah.
English
The background of the study is the financial in educational institutions is very vital in the progress and school funding, it needs to be managed with saving, effective and efficient so the activities and operations of schools, infrastructure and school facilities can be financed. SMA Muhammadiyah I Palangkaraya research areas as schools are private schools that lack of funding from the government, but it has been a lot of progress, it is interesting to study about financial management at the school.
The issue raised in this study is how to dig the source of funds, financial budget planning and execution as well as its financial accountability. The study aimed to describe and analyze the sources of funding, planning, budget implementation and financial accountability of schools in SMA Muhammadiyah I Palangkaraya.
The study was conducted by using descriptive qualitative approach, data were collected through interviews, observation / observation to the field and study the documentation. With the main subject is the principal and treasurer, and as infroman is, the committee's chairman, chief Dikdasmen territories Kal-Teng, vice-principals, heads of administration, teachers, students, and parents
The results of the study revealed that 1) the sources of fund raising obtained by institution were derived from from the government in the form of BOS both national and regional; contribution of school fee from students, and other financial aids from various parties, both donators, agencies, sponsorships and charity of Muhammadiyah members with non-binding nature, 2) the plan of school budget was arranged by the team consisting of the school principal and all staffs legalized and by Dikdasmen Council of MuhammadiyahPalangka Raya Branch, 3) the realization of school financial budget is used in accordance with the plans that have been budgeted in the budget with the approval of the school principal and leadership assembly Dikdasmen by the treasurers effectively and efficiently, trustworthy and accountable, and 3) Accountability school finances was reported to the directorate of coaching high school (BOS center), the Office of education and culture of the province (copies cities / regions) and to the Assembly Dikdasmen for funds from SPP students , 4) The school has applied Islamic management, where the people involved in managing ate those who are hardworkers, honest and trustworthy