PROSEDUR PERENCANAAN PENGANGGARAN ANGGARAN PENDIDIKAN PADA TINGKAT SATUAN PENDIDIKAN DAN TINGKAT WILAYAH

Abstract

Educational budgeting is a strategic instrument that determines the operational effectiveness and equitable distribution of educational service quality. This study aims to analyze educational budgeting planning procedures at the educational unit and regional levels, and to identify operational constraints and their strategic solutions. This study uses a qualitative approach with descriptive methods. Data were collected through in-depth interviews with school principals, treasurers, and Education Office officials, supported by policy documentation studies and School Budget Activity Reports (RKAS). Data analysis was conducted interactively through data reduction, data presentation, and conclusion drawing. The results show that budgeting at the educational unit level focuses on a bottom-up approach based on the Education Report and School Self-Evaluation, which are incorporated into the RKAS through an integrated application (ARKAS). Meanwhile, regional-level budgeting functions to integrate school proposals into the Regional Government Work Plan (RKPD) and the Regional Budget (APBD) to ensure equitable resource allocation. The main constraints identified include limited human resource capacity for school financial management, the lack of synchronization between the educational calendar schedule and the regional budget cycle, and dynamic regulatory changes. Recommended strategic solutions include continuously strengthening human resource capacity through technical assistance, accelerating the digital integration of the financial system, and harmonizing local regulations to ensure timely disbursement of funds. This study concludes that education budgeting must be transformed from a