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d. Number of Effective Lesson Hours
Number of effective hours are the number of time allocation of the school for doing teaching and learning process effectively.
According to the data of lesson planning, detail of effective week, and academic calendar in which it can be seen the details of the number of
effective lesson hours of each levels. The table below shows the details of effective time allocation according to the data had been obtained.
Table 8. Details of effective lesson hours
Classes Number of
lesson hours in a
weekclass Number of
lesson hours in a week Level
Number of Effective
Weeks Number of
effective lesson hours
X 50
400 33
13.200 XI
50 400
33 13.200
XII 53
424 21
8.904
Total 153
1224 87
35.304
Source: Data of SMA N 1 Kota Mungkid that had been processed
e. Financial Management Policy
1 Planning and and Budgeting
The process of financial management in SMA N 1 Kota Mungkid starts from the process of planning and estimating which
includes in School Work Plan and Budget RKAS. School Work Plan and Budget RKAS is arranged depending on general
meeting among the teachers, school employees and commitee to discuss things to do in the upcoming year. Then, it is planned and
re-arranged by those who concerned in it: Principal, Treasurer, Vice Principal and School Commitee, to fulfill school needs.
2 Implementing and Managing
There are two treasurers in SMA N 1 Kota Mungkid who deal with implementing school budget. First is commitee treasurer
whose duty is to manage the fund from community students‟ parents while the second is BOS treasurer whose duty is to manage
the fund from government BOS PUSAT, BOSDA, APBD and APBN. Following table is the funding source that is received by
SMA N 1 Kota Mungkid according to the information written on RKAS.
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Table 9. School Funding Sources of SMA N 1 Kota Mungkid Academic year 20141015
No Funding sources
Total Proportion
1 School Commitee
a. Educational funding minus BOS funding
- 183 students x Rp 0.00 Free of Charge Rp 0,00
- 309 students x Rp 35,000.00 x 12 months Rp 129.780.000,00
- 258 students x Rp 60,500.00 x 12 months Rp 187.308.000,00
- 1 student x Rp 80.000,00 x 12 months Rp 960.000,00
b. Donation for School Development Class X = 255 students x Rp 2,500,000
Rp 637.500.000,00 Class X Repeater = 1 student x Rp 225,000
Rp 225.000,00 Class XI = 247 students x Rp 225,000
Rp 55.575.000,00 Class XII = 248 students x Rp 200,000
Rp 49.600.000,00 Total income from Commitee
Rp 1.060.948.000,00 56,38
2 Government assistance
a. BOS Pusat Rp 751.000.000,00
b. BOS KabupatenKota Rp 69.960.500,00
Total income from Government Rp 820.960.500,00
43,62
Total income Rp 1.881.908.500,00
100
Source: RKAS of SMA N 1 Kota Mungkid in Academic Year 20142015
Funding sources proportions = x 100
3 Reporting and Accountability
Reporting is done by arranging the realisation of the school budget in the form of report. Reporting is in the form of Letters of
Responsibility SPJ that is arranged in accordance with RKAS. SPJ is made by every organizers of the funding sources, which will
be reported to the government as funding resources obtained.
B. Data Analysis
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