Manajemen Keuangan dan Implementasinya dalam Pengelolaan Lembaga Pendidikan
Abstract
Educational financial management is an essential aspect of running educational institutions, as it is directly related to the effectiveness of resource utilization in supporting the educational process. This article aims to examine in depth the concept of educational financial management and its implementation in managing educational institutions through a literature study method. Data sources were obtained from scientific journals, books, and regulations discussing educational financial management. The findings indicate that financial management includes planning, allocation, utilization, supervision, and evaluation of educational funds, all of which must be carried out systematically. Proper implementation of financial management has a significant impact on the quality of educational services, budget efficiency, and institutional transparency. Various challenges were also identified, such as limited funding, low financial management capacity, and suboptimal internal monitoring mechanisms. These findings are expected to contribute to the development of financial management practices in educational institutions.
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