THE ACCOUNTABILITY OF FINANCIAL MANAGEMENTIN REALIZING GOOD GOVERNANCE The Accountability Of Financial Management In Realizing Good Governance At SMPN 2 Purworejo.
THE ACCOUNTABILITY OF FINANCIAL MANAGEMENT
IN REALIZING GOOD GOVERNANCE
AT SMPN 2 PURWOREJO
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting Master Degree of Education
in Educational Management Department
by
Nurindayati
Q. 100.100.228
GRADUATE SCHOOL
MUHAMMADIYAH UNIVERSITY OF SURAKARTA
2013
i
CONSULTANT NOTE
Prof. Dr. Sutama, M.Pd
First Consultant
Subject: Thesis of Nurindayati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Nurindayati
Student number
: Q. 100.100.228
Title
: The Accountability of Financial Management In Realizing
Department
: Educational Management
Good Governance at SMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, December 2012
First Consultant
Prof. Dr. Sutama, M.Pd
ii
CONSULTANT NOTE
Dr. Phil. Dewi Candraningrum, S.Pd., M.Ed
Second Consultant
Subject: Thesis of Nurindayati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Nurindayati
Student number
: Q. 100.100.228
Title
: The Accountability of Financial Management In Realizing
Department
: Educational Management
Good Governance at SMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, December 2012
Second Consultant
Dr. Phil. Dewi Candraningrum, S.Pd., M.Ed
iii
iv
v
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below:
Name
Number
Study Program
Concentration
Thesis Title
: Nurindayati
: Q. 100.100.228
: Master of Education Management
: Management of Education System
: The Accountability of Financial Management In Realizing
Good Governance at SMPN 2 Purworejo
Certify that the thesis which I submit is really the result of my own work,
except the quotations and summaries that everything I have explained the
source, and if later proven or can prove my thesis is the result of plagiarism, then
I am willing if the degree and university diploma given to me will be canceled.
Surakarta, November 2012
The statement maker,
Nurindayati
vi
MOTTO
Look at people under you and do not look at the person above you, because
it would be more feasible for you to realize how lucky you are.
Start giving, so that no thinning property, be forgiving, if you want to honor,
and be humble, so that you rank high.
DEDICATION
I dedicate this thesis to
my family that always pray and support me
vii
ACKNOWLEDGMENT
In the name of Allah, the Most Gracious and the Most Merciful
Alhamdulillah, all praises to Allah for the strengths and His blessing in completing
this thesis. Special appreciation goes to my first advisor, Prof. Dr. Sutama, M.Pd,
for his supervision and constant support. His invaluable help of constructive
comments and suggestions through out the experimental and thesis works have
contributed to the success of this research. My appreciation goes to my second
advisor, Dr. Phil. Dewi Candraningrum, S.Pd, M.Ed, for her support and
knowledge regarding this topic.
I would like to acknowledge the academic and technical support of Rector
of Muhammadiyah University of Surakarta, Prof. Dr. Bambang Setiaji, and also to
Director of Graduate School, Prof. Dr. Khudzaifah Dimyati, M. Hum., and Head of
Educational Management Department, Prof. Dr. Budi Murtiyasa, M. Kom. My
acknowledgement also goes to all the technicians and office staffs of
Muhammadiyah University of Surakarta.
Sincere thanks to the principal, teachers, and students of SMPN 2
Purworejo for their kindness, moral support, and their help during my study.
Thanks for all their information.
Finally, I am deeply and forever indebted to my parents for their love,
support and encouragement through out my entire life.
Surakarta, November 2012
Writer,
Nurindayati
viii
TABLE OF CONTENT
TITLE ....................................................................................................................
i
CONSULTANT NOTE ............................................................................................
ii
THE STATEMENT OF THESIS AUTHENTICITY ......................................................
v
ACCEPTANCE ....................................................................................................... iv
MOTTO AND DEDICATION.................................................................................. vi
ACKNOWLEDGEMENT ........................................................................................ vii
ABSTRACT............................................................................................................ viii
TABLE OF CONTENT ........................................................................................... x
CHAPTER I
INTRODUCTION.....................................................................
A. Research Background......................................................
1
B. Research Focus................................................................
4
D. Benefits of Research........................................................
5
C. Research Objectives ........................................................
E. Key words ........................................................................
CHAPTER II
1
UNDERLYING THEORY...........................................................
A. Financial Management Accountability............................
5
6
8
8
B. Good Governance of Financial Management ................. 11
C. School Financial Management ........................................ 13
D. School Financial Management in Achieving Good
Governance ..................................................................... 14
E. Previous Research ........................................................... 16
CHAPTER III
RESEARCH METHOD ............................................................. 20
A. Type and Design of Research .......................................... 20
B. Research Location ........................................................... 20
C. The Role of Researcher ................................................... 20
D. Data Sources and Resource Persons ............................... 21
E. Data Collection Techniques............................................. 22
F. Data Analysis .................................................................. 22
ix
G. Data Validity .................................................................... 23
CHAPTER IV
DATA DESCRIPTION AND FINDING....................................... 24
A. Data Description.............................................................. 24
1. The Accountability of The School Financial Budget
Plan In Realizing Good Governance at SMPN 2
Purworejo .................................................................. 24
2. The Accountability of The School Financial
Realization at SMPN 2 Purworejo.............................. 29
3. The Accountability of The School Financial Report
In Realizing The Good Governance at SMPN 2
Purworejo .................................................................. 32
B. Findings ........................................................................... 35
CHAPTER V
DISCUSSION AND PROPOSITION .......................................... 39
A.
Discussion ....................................................................... 39
1. The Accountability of The School Financial
Budget Plan In Realizing Good Governance at
SMPN 2 Purworejo..................................................... 39
2. The Accountability of The School Financial
Realization at SMPN 2 Purworejo.............................. 42
3. The Accountability of The School Financial
Report In Realizing The Good Governance at
CHAPTER VI
SMPN 2 Purworejo..................................................... 46
B.
Proposition ...................................................................... 50
A.
Conclusion ...................................................................... 51
CLOSING ................................................................................. 51
B.
C.
Educational Implication .................................................. 53
Recommendation ............................................................ 53
REFERENCES ....................................................................................................... 54
APPENDIX ........................................................................................................... 56
x
ABSTRACT
Nurindayati. Q. 100.100.228. Accountability of School Financial Management at
SMPN 2 Purworejo. Thesis. Graduate School. Muhammadiyah University of
Surakarta. 2012.
There were three objectives of this study. The first was to describe the
accountability of the school financial budget plan in realizing good governance at
SMPN 2 Purworejo. The second is to elaborate the accountability of the school
financial realization at SMPN 2 Purworejo. And finally, this study aimed to
decribe the accountability of the school financial report in realizing the good
governance at SMPN 2 Purworejo.
It was a qualitative research using ethnography design. Methods of data
collection used interviews, observations, and documentation. Data analysis was
started by collecting data, reducing data, presenting data, and drawing
conclusion. Test of data validity used credibility, transferability, confirmability,
and dependability.
The findings suggested that the financial budget planning of SMPN 2
Purworejo used the principle of accountability. This was indicated by the budget
plan drawn up should be reported to public through plenary meetings /
committees. Planning involved many parties including the eight teams taking into
account the needs of the school. Compilation process was done by identifying
the activities, resources, and also drew up proposals. The compilation format
was in accordance with specific guidelines (the circular of Department of
Education and Culture. Realization of school finance in SMPN 2 Purworejo was
made accountable as indicated by the realization process in accordance with the
clear procedures and information management systems. Disbursement of fund
was done after the principal signed the liquefaction blank, in which each
realization activity was reported by completing physical evidence such as receipt
and bill. The result of realization was also informed through the notice board and
also the plenum. This made the citizens and residents also believed to the school
in organizing the education with good financial management. The school
financial statement at SMPN 2 Purworejo was done by showing the principle of
accountability. It was seen from the financial report in the form of a portfolio
that was completed by the supporting data as evidence of school shopping
activities such as General Cash Book, Subsidiary Ledger, Bank Ledgers, receipts /
notes and so forth. Treasurer, who prepared financial statement was honest and
transparent with each quarterly financial statements reported to Department of
Education and Culture of Purworejo. The report was informed through school
bulletin and also parents meeting.
Key words: accountability, management, finance, good governance
xi
ABSTRAK
Nurindayati. Q. 100.100.228 Akuntabilitas Pengelolaan Keuangan Dalam
Perwujudan Good Governance di SMPN 2 Purworejo. Tesis. Program
Pascasarjana. Universitas Muhammadiyah Surakarta. 2012.
Tujuan Penelitian ini adalah untuk mendeskripsikan (1) akuntabilitas
perencanaan anggaran keuangan sekolah dalam mewujudkan good governance
di SMPN 2 Purworejo. (2) akuntabilitas realisasi keuangan sekolah dalam
mewujudkan good governance di SMPN 2 Purworejo. (3) akuntabilitas pelaporan
keuangan sekolah dalam mewujudkan good governance di SMPN 2 Purworejo.
Jenis Penelitian ini adalah kualitatif dan menggunakan desain etnografi.
Subjek utama penelitian adalah kepala sekolah, guru, dan siswa di SMPN 2
Purworejo. Metode pengumpulan data menggunakan wawancara, observasi,
dan dokumentasi. Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi
data, (3) display data, dan (4) penarikan kesimpulan. Uji keabsahan data
menggunakan kredibilitas, tranferabilitas, konfirmabilitas dan dependabilitas.
Hasil Penelitian ini adalah (1). Perencanaan anggaran keuangan SMPN 2
Purworejo menggunakan prinsip akuntabilitas. Hal ini ditunjukkan dengan
rencana anggaran yang disusun dipertanggungjawabkan di depan publik melalui
rapat pleno/komite. Proses penyusunannya dilakukan dengan melakukan
identifikasi kegiatan, sumber dana, dan juga menyusun usulan rencana. Format
penyusunannya sudah sesuai dengan panduan khusus yaitu surat edaran dinas P
dan K. Hal ini menunjukkan good governance untuk kriteria aturan hukum (rule
of law), dimana perencanaan anggaran yang dilakukan oleh pihak sekolah, sesuai
dengan yang formatnya yang dikelauarkan oleh dinas P dan K Kabupaten
Purworejo. (2) Realisasi keuangan sekolah di SMPN 2 Purworejo dilakukan secara
akuntabel yang ditunjukkan dengan proses realisasi yang sesuai dengan prosedur
dan sistem informasi manajemen yang jelas. Pencairan dana dilakukan setelah
kepala sekolah menandatangani blangko pencairan, dimana setiap kegiatan
realisasi dilaporkan dengan mneyertakan bukti fisik seperti kwitansi dan juga
nota pembelian. Hasil realisasi juga diinformasikan melalui papan pengumuman
dan juga melalui rapat pleno. (3) Pelaporan keuangan sekolah di SMPN 2
Purworejo dilakukan dengan menunjukkan prinsip akuntabilitas. Hal ini terlihat
dari laporan keuangan yang berbentuk portofolio yang dilengkapi dengan data
pendukung sebagai bukti dari kegiatan belanja sekolah seperti buku kas umum,
buku pembantu kas, buku pembantu bank, kwitansi/nota dan lain sebagainya.
Bendahara yang menyusun laporan keuangan bersikap jujur dan transparan
dimana setiap tiga bulan sekali lapoan keuangan dilaporkan kepada Dinas
Pendidikan dan Kebudayaan Kabupten Purworejo, diinformasikan mellaui display
papan pengumuman dan juga melalui rapat wali murid.
Kata kunci: akuntabilitas, pengelolaan, keuangan, good governance
xii
IN REALIZING GOOD GOVERNANCE
AT SMPN 2 PURWOREJO
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting Master Degree of Education
in Educational Management Department
by
Nurindayati
Q. 100.100.228
GRADUATE SCHOOL
MUHAMMADIYAH UNIVERSITY OF SURAKARTA
2013
i
CONSULTANT NOTE
Prof. Dr. Sutama, M.Pd
First Consultant
Subject: Thesis of Nurindayati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Nurindayati
Student number
: Q. 100.100.228
Title
: The Accountability of Financial Management In Realizing
Department
: Educational Management
Good Governance at SMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, December 2012
First Consultant
Prof. Dr. Sutama, M.Pd
ii
CONSULTANT NOTE
Dr. Phil. Dewi Candraningrum, S.Pd., M.Ed
Second Consultant
Subject: Thesis of Nurindayati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Nurindayati
Student number
: Q. 100.100.228
Title
: The Accountability of Financial Management In Realizing
Department
: Educational Management
Good Governance at SMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, December 2012
Second Consultant
Dr. Phil. Dewi Candraningrum, S.Pd., M.Ed
iii
iv
v
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below:
Name
Number
Study Program
Concentration
Thesis Title
: Nurindayati
: Q. 100.100.228
: Master of Education Management
: Management of Education System
: The Accountability of Financial Management In Realizing
Good Governance at SMPN 2 Purworejo
Certify that the thesis which I submit is really the result of my own work,
except the quotations and summaries that everything I have explained the
source, and if later proven or can prove my thesis is the result of plagiarism, then
I am willing if the degree and university diploma given to me will be canceled.
Surakarta, November 2012
The statement maker,
Nurindayati
vi
MOTTO
Look at people under you and do not look at the person above you, because
it would be more feasible for you to realize how lucky you are.
Start giving, so that no thinning property, be forgiving, if you want to honor,
and be humble, so that you rank high.
DEDICATION
I dedicate this thesis to
my family that always pray and support me
vii
ACKNOWLEDGMENT
In the name of Allah, the Most Gracious and the Most Merciful
Alhamdulillah, all praises to Allah for the strengths and His blessing in completing
this thesis. Special appreciation goes to my first advisor, Prof. Dr. Sutama, M.Pd,
for his supervision and constant support. His invaluable help of constructive
comments and suggestions through out the experimental and thesis works have
contributed to the success of this research. My appreciation goes to my second
advisor, Dr. Phil. Dewi Candraningrum, S.Pd, M.Ed, for her support and
knowledge regarding this topic.
I would like to acknowledge the academic and technical support of Rector
of Muhammadiyah University of Surakarta, Prof. Dr. Bambang Setiaji, and also to
Director of Graduate School, Prof. Dr. Khudzaifah Dimyati, M. Hum., and Head of
Educational Management Department, Prof. Dr. Budi Murtiyasa, M. Kom. My
acknowledgement also goes to all the technicians and office staffs of
Muhammadiyah University of Surakarta.
Sincere thanks to the principal, teachers, and students of SMPN 2
Purworejo for their kindness, moral support, and their help during my study.
Thanks for all their information.
Finally, I am deeply and forever indebted to my parents for their love,
support and encouragement through out my entire life.
Surakarta, November 2012
Writer,
Nurindayati
viii
TABLE OF CONTENT
TITLE ....................................................................................................................
i
CONSULTANT NOTE ............................................................................................
ii
THE STATEMENT OF THESIS AUTHENTICITY ......................................................
v
ACCEPTANCE ....................................................................................................... iv
MOTTO AND DEDICATION.................................................................................. vi
ACKNOWLEDGEMENT ........................................................................................ vii
ABSTRACT............................................................................................................ viii
TABLE OF CONTENT ........................................................................................... x
CHAPTER I
INTRODUCTION.....................................................................
A. Research Background......................................................
1
B. Research Focus................................................................
4
D. Benefits of Research........................................................
5
C. Research Objectives ........................................................
E. Key words ........................................................................
CHAPTER II
1
UNDERLYING THEORY...........................................................
A. Financial Management Accountability............................
5
6
8
8
B. Good Governance of Financial Management ................. 11
C. School Financial Management ........................................ 13
D. School Financial Management in Achieving Good
Governance ..................................................................... 14
E. Previous Research ........................................................... 16
CHAPTER III
RESEARCH METHOD ............................................................. 20
A. Type and Design of Research .......................................... 20
B. Research Location ........................................................... 20
C. The Role of Researcher ................................................... 20
D. Data Sources and Resource Persons ............................... 21
E. Data Collection Techniques............................................. 22
F. Data Analysis .................................................................. 22
ix
G. Data Validity .................................................................... 23
CHAPTER IV
DATA DESCRIPTION AND FINDING....................................... 24
A. Data Description.............................................................. 24
1. The Accountability of The School Financial Budget
Plan In Realizing Good Governance at SMPN 2
Purworejo .................................................................. 24
2. The Accountability of The School Financial
Realization at SMPN 2 Purworejo.............................. 29
3. The Accountability of The School Financial Report
In Realizing The Good Governance at SMPN 2
Purworejo .................................................................. 32
B. Findings ........................................................................... 35
CHAPTER V
DISCUSSION AND PROPOSITION .......................................... 39
A.
Discussion ....................................................................... 39
1. The Accountability of The School Financial
Budget Plan In Realizing Good Governance at
SMPN 2 Purworejo..................................................... 39
2. The Accountability of The School Financial
Realization at SMPN 2 Purworejo.............................. 42
3. The Accountability of The School Financial
Report In Realizing The Good Governance at
CHAPTER VI
SMPN 2 Purworejo..................................................... 46
B.
Proposition ...................................................................... 50
A.
Conclusion ...................................................................... 51
CLOSING ................................................................................. 51
B.
C.
Educational Implication .................................................. 53
Recommendation ............................................................ 53
REFERENCES ....................................................................................................... 54
APPENDIX ........................................................................................................... 56
x
ABSTRACT
Nurindayati. Q. 100.100.228. Accountability of School Financial Management at
SMPN 2 Purworejo. Thesis. Graduate School. Muhammadiyah University of
Surakarta. 2012.
There were three objectives of this study. The first was to describe the
accountability of the school financial budget plan in realizing good governance at
SMPN 2 Purworejo. The second is to elaborate the accountability of the school
financial realization at SMPN 2 Purworejo. And finally, this study aimed to
decribe the accountability of the school financial report in realizing the good
governance at SMPN 2 Purworejo.
It was a qualitative research using ethnography design. Methods of data
collection used interviews, observations, and documentation. Data analysis was
started by collecting data, reducing data, presenting data, and drawing
conclusion. Test of data validity used credibility, transferability, confirmability,
and dependability.
The findings suggested that the financial budget planning of SMPN 2
Purworejo used the principle of accountability. This was indicated by the budget
plan drawn up should be reported to public through plenary meetings /
committees. Planning involved many parties including the eight teams taking into
account the needs of the school. Compilation process was done by identifying
the activities, resources, and also drew up proposals. The compilation format
was in accordance with specific guidelines (the circular of Department of
Education and Culture. Realization of school finance in SMPN 2 Purworejo was
made accountable as indicated by the realization process in accordance with the
clear procedures and information management systems. Disbursement of fund
was done after the principal signed the liquefaction blank, in which each
realization activity was reported by completing physical evidence such as receipt
and bill. The result of realization was also informed through the notice board and
also the plenum. This made the citizens and residents also believed to the school
in organizing the education with good financial management. The school
financial statement at SMPN 2 Purworejo was done by showing the principle of
accountability. It was seen from the financial report in the form of a portfolio
that was completed by the supporting data as evidence of school shopping
activities such as General Cash Book, Subsidiary Ledger, Bank Ledgers, receipts /
notes and so forth. Treasurer, who prepared financial statement was honest and
transparent with each quarterly financial statements reported to Department of
Education and Culture of Purworejo. The report was informed through school
bulletin and also parents meeting.
Key words: accountability, management, finance, good governance
xi
ABSTRAK
Nurindayati. Q. 100.100.228 Akuntabilitas Pengelolaan Keuangan Dalam
Perwujudan Good Governance di SMPN 2 Purworejo. Tesis. Program
Pascasarjana. Universitas Muhammadiyah Surakarta. 2012.
Tujuan Penelitian ini adalah untuk mendeskripsikan (1) akuntabilitas
perencanaan anggaran keuangan sekolah dalam mewujudkan good governance
di SMPN 2 Purworejo. (2) akuntabilitas realisasi keuangan sekolah dalam
mewujudkan good governance di SMPN 2 Purworejo. (3) akuntabilitas pelaporan
keuangan sekolah dalam mewujudkan good governance di SMPN 2 Purworejo.
Jenis Penelitian ini adalah kualitatif dan menggunakan desain etnografi.
Subjek utama penelitian adalah kepala sekolah, guru, dan siswa di SMPN 2
Purworejo. Metode pengumpulan data menggunakan wawancara, observasi,
dan dokumentasi. Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi
data, (3) display data, dan (4) penarikan kesimpulan. Uji keabsahan data
menggunakan kredibilitas, tranferabilitas, konfirmabilitas dan dependabilitas.
Hasil Penelitian ini adalah (1). Perencanaan anggaran keuangan SMPN 2
Purworejo menggunakan prinsip akuntabilitas. Hal ini ditunjukkan dengan
rencana anggaran yang disusun dipertanggungjawabkan di depan publik melalui
rapat pleno/komite. Proses penyusunannya dilakukan dengan melakukan
identifikasi kegiatan, sumber dana, dan juga menyusun usulan rencana. Format
penyusunannya sudah sesuai dengan panduan khusus yaitu surat edaran dinas P
dan K. Hal ini menunjukkan good governance untuk kriteria aturan hukum (rule
of law), dimana perencanaan anggaran yang dilakukan oleh pihak sekolah, sesuai
dengan yang formatnya yang dikelauarkan oleh dinas P dan K Kabupaten
Purworejo. (2) Realisasi keuangan sekolah di SMPN 2 Purworejo dilakukan secara
akuntabel yang ditunjukkan dengan proses realisasi yang sesuai dengan prosedur
dan sistem informasi manajemen yang jelas. Pencairan dana dilakukan setelah
kepala sekolah menandatangani blangko pencairan, dimana setiap kegiatan
realisasi dilaporkan dengan mneyertakan bukti fisik seperti kwitansi dan juga
nota pembelian. Hasil realisasi juga diinformasikan melalui papan pengumuman
dan juga melalui rapat pleno. (3) Pelaporan keuangan sekolah di SMPN 2
Purworejo dilakukan dengan menunjukkan prinsip akuntabilitas. Hal ini terlihat
dari laporan keuangan yang berbentuk portofolio yang dilengkapi dengan data
pendukung sebagai bukti dari kegiatan belanja sekolah seperti buku kas umum,
buku pembantu kas, buku pembantu bank, kwitansi/nota dan lain sebagainya.
Bendahara yang menyusun laporan keuangan bersikap jujur dan transparan
dimana setiap tiga bulan sekali lapoan keuangan dilaporkan kepada Dinas
Pendidikan dan Kebudayaan Kabupten Purworejo, diinformasikan mellaui display
papan pengumuman dan juga melalui rapat wali murid.
Kata kunci: akuntabilitas, pengelolaan, keuangan, good governance
xii