EVALUASI IMPLEMENTASI KEBIJAKAN SISTEM E-BUDGETING DI SMA NEGERI WILAYAH I JAKARTA SELATAN

Setiawati, . (2023) EVALUASI IMPLEMENTASI KEBIJAKAN SISTEM E-BUDGETING DI SMA NEGERI WILAYAH I JAKARTA SELATAN. Doktor thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Sistem elektronik penganggaran sekolah yang sudah berjalan di DKI Jakarta, bertujuan memudahkan pengelolaan keuangan baik dalam perencanaan, penganggaran, maupun pelaporan keuangan sekolah. Selama ini belum dilakukan evaluasi secara sistematik. Oleh karena itu penelitian tentang evaluasi implementasi sistem penganggaran berbasis e-Budgeting di sekolah mencakup: 1) komunikasi dalam implementasi; 2) sumber daya yang terlibat; 3) dukungan tim; dan 4) struktur birokrasi terkait dilakukan. Penelitian menggunakan metode evaluasi kualitatif dengan model George C Edward III. Data dikumpulkan melalui observasi, wawancara tim pengelola keuangan sekolah yaitu kepala sekolah, wakil, kepala Tata Usaha dan operator, pengawas serta pihak Dinas, Sudin Wilayah 1 DKI Jakarta, dan studi dokumentasi terhadap proses penyusunan anggaran dan pelaporan serta melakukan studi perbandingan terkait pengelolaan keuangan. Penelitian menemukan: (1) Peraturan Gubernur tidak memiliki kebijakan yang menjelaskan tentang kriteria pengelola keuangan sekolah. Tim pengelola belum dibentuk melalui surat tugas dari Kepala Dinas atau Suku Dinas melainkan disusun oleh kepala sekolah; (2) Penyusunan Rencana dan Anggaran Biaya Kegiatan Sekolah tidak berdasarkan kebutuhan dan kemampuan sekolah, tetapi berdasarkan jumlah uang BOP dan BOS berdasarkan jumlah siswa yang terdaftar; (3) Tim penyusun RKAS tidak bekerja secara profesional sehingga belum memenuhi unsur kewajaran dan akuntabilitas, sehingga berdampak pada pengelolaan sekolah secara keseluruhan. Kata kunci: evaluasi, implementasi, kebijakan, e-budgeting******************The school e-budgeting system that has been running in DKI Jakarta aims to facilitate financial management both in planning, budgeting and reporting school finances. During this period, a systematic evaluation has not been carried out. Therefore, research on evaluating the implementation of e-Budgeting-based budgeting systems in schools includes; 1) communication in implementation; 2) the resources involved; 3) team support; and 4) related bureaucratic structures are carried out. The research uses a qualitative evaluation method with the George C Edward III model. Data was collected through observation, interviews with the school's financial management team, namely the school principal, deputy, head of Administration and operators, supervisors and DKI Jakarta Regional 1 Sub- Department, and a documentation study of the budgeting and reporting process, as well as conducting a reporting study related to financial management. The research found: (1) Governor Regulations and School Assignment Letters were made without policies explaining the criteria for managing school finances, the management team has not been formed through an assignment letter from the Head of Service or Sub-Department but instead is prepared by the school principal; (2) The preparation of the Plan and Budget for the Cost of School Activities is not based on the needs and abilities of the school, but based on the amount of BOP and BOS money based on the number of students enrolled; 3) The RKAS drafting team did not work professionally so that it did not fulfill the elements of fairness and accountability so that it had an impact on the management of the school as a whole. Keywords; evaluation, implementation, policy, e-budgeting

Item Type:	Thesis (Doktor)
Additional Information:	1). Prof. Dr. Nurhattati Fuad, M.Pd ; 2). Dr. Matin, M.Pd
Subjects:	Pendidikan > Pendidikan Pendidikan > Teori, Penelitian Pendidikan
Divisions:	PASCASARJANA > S3 Manajemen Pendidikan
Depositing User:	Users 18149 not found.
Date Deposited:	14 Sep 2023 04:42
Last Modified:	14 Sep 2023 04:42
URI:	http://repository.unj.ac.id/id/eprint/38952

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