TRANSPARANSI PEMBIAYAAN PENDIDIKAN (STUDI KASUS DI SMPN 103 JAKARTA)

ARLEN ORLANDO LUKAS, . (2025) TRANSPARANSI PEMBIAYAAN PENDIDIKAN (STUDI KASUS DI SMPN 103 JAKARTA). Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Transparansi dalam pembiayaan pendidikan merupakan salah satu indikator utama tata kelola sekolah yang baik, karena mencerminkan komitmen terhadap akuntabilitas, partisipasi, dan keterbukaan informasi keuangan. Penelitian ini dilakukan di SMPN 103 Jakarta, sebuah sekolah menengah pertama negeri yang menerapkan praktik transparansi pembiayaan pendidikan sesuai regulasi nasional. Fokus penelitian mencakup empat aspek utama: ketersediaan informasi, aksesibilitas informasi bagi pemangku kepentingan internal dan eksternal, keterlibatan publik dalam perencanaan dan pengawasan keuangan, serta struktur dan efektivitas sistem pelaporan keuangan. Penelitian ini menggunakan pendekatan studi kasus kualitatif melalui wawancara, observasi lapangan, dan analisis dokumen. Data dikumpulkan, direduksi, dan disajikan secara tematik berdasarkan keempat subfokus tersebut. Hasil penelitian menunjukkan bahwa sekolah telah mengambil langkah awal menuju transparansi, terutama dalam bentuk penyampaian informasi fisik, keterlibatan publik yang inklusif, pelaporan via sistem digital, dan komunikasi internal. Namun, masih terdapat tantangan dalam akses eksternal publik secara digital dan integrasi sistem pelaporan dana operasional sekolah. Penelitian ini menyimpulkan bahwa transparansi pendidikan dapat ditingkatkan secara signifikan melalui pemanfaatan teknologi digital, pembentukan forum partisipatif yang terstruktur, serta penguatan penyajian informasi dalam bentuk visual dan naratif. Langkah-langkah ini tidak hanya menunjang kepatuhan administratif, tetapi juga membangun budaya kepercayaan dan akuntabilitas di lingkungan sekolah. ***** The realization of transparent educational financing is one of the key indicators of good school governance, as it reflects the institution’s commitment to accountability, participation, and equitable access to financial information. This study was conducted at SMPN 103 Jakarta, a public junior high school implementing financial transparency practices in accordance with national regulations. The research focused on four main aspects: the availability of financial information, public involvement in financial planning and oversight, the accessibility of information to internal and external stakeholders, and the structure and effectiveness of financial reporting. The study employed a qualitative case study approach through interviews, field observations, and document analysis. Data were collected, reduced, and presented thematically according to each sub-focus. The results indicate that the school has taken steps toward transparency, particularly in physical disclosures and internal communication. However, challenges remain, especially in digital access, participatory inclusiveness, public-friendly reporting, and integrated reporting systems for school operational funds. This research concludes that educational transparency can be significantly improved through the application of digital technology, the establishment of structured forums for public participation, and the enhancement of visual and narrative presentation of financial data. These measures can contribute not only to administrative compliance but also to building a culture of trust and accountability among stakeholders in the school environment.

Item Type:	Thesis (Magister)
Additional Information:	1). Prof. Dr. Nurhattati Fuad, M.Pd. ; 2). Prof. Dr. Rugaiyah, M.Pd.
Subjects:	Pendidikan > Aneka Ragam tentang Pendidikan Manajemen > Pendidikan, Riset Penelitian Bisnis
Divisions:	PASCASARJANA > S2 Manajemen Pendidikan
Depositing User:	Users 31743 not found.
Date Deposited:	06 Jan 2026 02:53
Last Modified:	06 Jan 2026 02:53
URI:	http://repository.unj.ac.id/id/eprint/62931

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