ANALISIS PERAN KOMITE SEKOLAH DALAM BUDGETING CONTROL DI MA BURHANUL ABRAR

Nur Azizah




Abstract

This research aims to analyze the role of the school committee in budgeting control at MA(S) Burhanul Abrar, with a specific focus on the preparation of the School Budget and Revenue Plan (RAPBS) and the School Activity and Budget Plan (RKAS). The research method used is descriptive qualitative, with data collection through interviews, observations, and documentation. The results of the study indicate that the school committee at MA(S) Burhanul Abrar is actively involved in the preparation of RAPBS and RKAS, starting from the planning stage to the evaluation of budget implementation. This involvement of the school committee has been proven to enhance transparency and accountability in the management of school funds. Additionally, the supervisory role played by the school committee is effective in monitoring the use of funds regularly and ensuring that educational objectives are achieved. This research concludes that the involvement of the school committee in the preparation of RAPBS and RKAS is a significant step in ensuring transparent, accountable, and effective management of school funds. By addressing existing challenges, the role of the school committee can be further optimized to support the educational success at MA(S) Burhanul Abrar.

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