SISTEM DAN MEKANISME PENGANGGARAN PENDIDIKAN

Abstract

This study aims to comprehensively analyze the system and mechanisms of educational budgeting, focusing on the shift from conventional practices to digital-based governance in elementary and secondary education units. Grounded in national legal frameworks such as Law Number 20 of 2003 concerning the National Education System and Government Regulation Number 48 of 2008 on Education Funding, educational financing relies on collaborative funding sources involving the central government, regional governments, parents, and the community. Methodologically, this study adopts a qualitative approach utilizing a library research method, gathering data from scientific journals, official regulations, and academic literature. The findings indicate that the budgeting mechanism has evolved through the implementation of the School Activity and Budget Plan Application (ARKAS), which integrates planning, execution, administration, and reporting online. This digital transformation enhances transparency, administrative efficiency, and public accountability. Furthermore, budgeting is structured based on data-driven planning utilizing the Education Report Card (Rapor Pendidikan) to ensure that fund allocations target priority school development needs. Evaluation and supervision are conducted through internal audits, regular monitoring, and result-based accountability to measure the value-added impact on learning quality. In addition to horizontal accountability to the public and government, educational financial management encompasses vertical accountability in an Islamic perspective, emphasizing moral responsibility and trustworthiness. Consequently, a transparent, participatory, and technology-integrated budgeting system ensures optimal financial management and sustainable educational quality.