Metodologi Penyusunan Standar Pembiayaan Pendidikan Analisis Komponen Biaya, Kebutuhan Satuan Pendidikan, dan Implementasinya dalam Manajemen Keuangan Sekolah

Abstract

This study discusses the methodology for developing educational financing standards as an essential basis for financial management in educational institutions. The main objectives of this study are to explain the concept of educational financing, systematically analyze financial needs, and outline the methodological steps in formulating financing standards in accordance with national regulations. The study uses a qualitative-descriptive approach by reviewing various literature, government regulations, and previous research results related to cost components, financing principles, and financing implementation in educational institutions. The results of the discussion indicate that educational financing standards consist of three main components: investment costs, perssonnel costs, and operational costs. These three components serve as guidelines for educational institutions to allocate budgets effectively, efficiently, and accountably. The analysis of financial needs was found to be a crucial stage in determining the realistic nature of the financing plan in educational institutions. Furthermore, the study also highlights obstacles in the implementation of post-decentralization financing, such as delays in fund allocation, budget discrepancies, and limited flexibility in fund use. In conclusion, developing educational financing standards requires a systematic, accurate, and needs-based methodology for the institution to achieve sustainable quality of educational services.