Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia

Research Article

School Financial Governance Practice

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  • @INPROCEEDINGS{10.4108/eai.3-8-2021.2315144,
        author={Sri  Rahayu and Yudi  Yudi and Rahayu  Rahayu},
        title={School Financial Governance Practice},
        proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia},
        publisher={EAI},
        proceedings_a={LEPALISSHE},
        year={2022},
        month={1},
        keywords={schools; financial governance; participation; accountability; transparency},
        doi={10.4108/eai.3-8-2021.2315144}
    }
    
  • Sri Rahayu
    Yudi Yudi
    Rahayu Rahayu
    Year: 2022
    School Financial Governance Practice
    LEPALISSHE
    EAI
    DOI: 10.4108/eai.3-8-2021.2315144
Sri Rahayu1,*, Yudi Yudi1, Rahayu Rahayu1
  • 1: Accounting Department, Universitas Jambi Jalan Raya Jambi Muaro Bulian km. 15, Mendalo Darat, 36361, Jambi, Indonesia
*Contact email: sri_rahayu@unja.ac.id

Abstract

This study aims to describe the practice of school financial governance. Three elements of financial governance are participation, accountability, and transparency. Qualitative data analysis was used to analyze the data of this study. Questionnaires, interviews collected data, and focus group discussions. The participants were teachers, employees and principals of elementary and junior high schools in Jambi City. The results of the study found that school financial management was good. The highest application is on the element of accountability, while the lowest application is on transparency. The causes of the not yet optimal school financial management understanding of parents and the community still need to be improved. Human resources in schools are still limited. In addition, the role of school supervisors also needs to be increased to play an active role in academics and oversee financial aspects.