Efektifitas dan Efesiensi Pengelolaan Keuangan Sekolah: Studi Manajemen Akuntansi di Kota Jambi

Abstract

This study aims to evaluate the effectiveness and efficiency of school financial management through an accounting management approach in Jambi City. The primary focus of this research is the utilization of School Operational Assistance (BOS) funds, which reflects the principles of transparency, accountability, and efficiency. A mixed-methods research design with a descriptive approach was employed. Data were collected through questionnaires, interviews, and document analysis in several elementary and secondary schools. The findings indicate that most schools have implemented accounting principles in their financial management. However, weaknesses remain in budget planning and the use of information technology. Limited human resources and the lack of training are also identified as major challenges. This study recommends strengthening human resource capacity, optimizing the use of digital financial information systems, and enhancing supervision by local governments to achieve more effective and efficient school financial management.