TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL MANAGEMENT AT EDUCATIONAL INSTITUTION( YAPENDIK GPIB)
Posted: 27 Feb 2020
Date Written: January 31, 2020
The financial management of a Educational Institution (Yapendik GPIB Makassar ) has implemented accountability and transparency principles. This educational insttitution is the only legal entity that governs all fields of education and public schools that belong to GPIB. The financial statement accountability was still manual/semimanual. Yapendik GPIB manages five schools including: Elementary School(SD Kristen), Junior High School (SMP Protestan), Senior high School (SMA Protestan) and Vocational School (SMK Global Entrepreneur ).
The objectives of this study were to find out: 1) the fund sources of educational institution Yapendik. 2) the implementation of transparency principle on the financial management of Yapendik GPIB, and 3) the implementation of accountability principle on the financial management of educational institution Yapendik GPIB.
This study applied qualitative method. The techniques of data analysis were 1) reduction data, 2) presentation data, and 3) conclusion drawing/verification.
The results showed that: 1) Yapendik GPIB obtained funding from entrance fees, regular church donations, donors, government subsidies (BOS,BKM), student compulsory contributions, , special church collections in the context of the Yapendik anniversary on July 1, educational actions by members of the congregation, SPP, friends of Yapendik. 2)The use of the transparency of Yapendik GPIB is sufficiently well demonstrated by the existence of public trust in the organizers of the Institutional education. 3) Yapendik GPIB has implemented accountability in financial management periodically,every month,every quarter which is then summarized in annual reporting.
Keywords: Transparency, Accountability, Financial Management, Educational Institution
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