MENENTUKAN ALOKASI ANGGARAN PENDIDIKAN DAN MENYUSUN ANGGARAN PENDAPATAN DAN BELANJA UNIT KERJA
Keywords:
Education budget allocation, work unit budgeting, and strategic financial planningAbstract
Optimizing the allocation of the education budget is essential to ensure the effectiveness and sustainability of the education system at all levels. This study examines the strategic allocation of the education budget and the preparation of a structured revenue and expenditure budget for work units. Using a qualitative descriptive approach, this study provides a holistic perspective on how financial management in educational institutions is planned, implemented, monitored, and evaluated. The research findings confirm that allocating at least 20% of the State Budget (APBN), as mandated by the 1945 Constitution, is essential to meet both tangible and intangible educational needs. An effective management strategy must prioritize systematic planning, encourage transparency and accountability, and ensure efficiency in implementation. Periodic evaluation is also important to ensure that funds are used optimally and contribute to improving the quality of education. Through this integrated approach, education budget management significantly supports the achievement of sustainable educational outcomes and institutional progress.
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