PENGELOLAAN DANA SEKOLAH SECARA EFEKTIF DALAM MENGHADAPI EFESIENSI ANGGARAN PENDIDIKAN TAHUN 2026 DI SMAN 4 PALANGKA RAYA

Abstrak

Penelitian ini bertujuan untuk mendeskripsikan pengelolaan dana sekolah secara efektif dalam menghadapi dampak Instruksi Presiden (Inpres) Nomor 1 Tahun 2025 tentang Efisiensi Belanja Negara yang berlanjut pada tahun anggaran 2026 di SMAN 4 Palangka Raya. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi dan wawancara langsung. Hasil penelitian menunjukkan bahwa SMAN 4 Palangka Raya mengelola pembiayaan dari dua sumber utama, yaitu dana BOS/BOSP dari pemerintah pusat dan Biaya Penyelenggaraan Pendidikan (BPP) dari orang tua siswa. Perencanaan anggaran disusun dalam bentuk RAPBS dengan melibatkan berbagai pemangku kepentingan. Sekolah merespons kebijakan efisiensi melalui perencanaan fleksibel, penetapan skala prioritas yang tepat, dan tertib administrasi keuangan.

This study aims to describe effective school fund management in facing the impact of Presidential Instruction (Inpres) Number 1 of 2025 on State Expenditure Efficiency, which continued into the 2026 fiscal year at SMAN 4 Palangka Raya. A qualitative descriptive method was employed with data collection through observation and direct interviews with school principals, vice principals, and administrative staff. The results show that SMAN 4 Palangka Raya manages financing from two main sources: BOS/BOSP funds from the central government and Education Implementation Costs (BPP) from parents. Budget planning is compiled in the RAPBS document involving various stakeholders in a participatory manner. The budget efficiency policy had a direct impact on the reduction of teachers' additional honoraria for activities outside their core teaching duties, as these were reclassified as part of routine responsibilities. Nevertheless, core school operations continued smoothly. The school responds to fiscal pressure through three adaptive strategies: flexible budget planning, appropriate prioritization of needs, and orderly financial administration. This study concludes that consistent application of transparency, accountability, and efficiency principles can sustain educational quality amid budget constraints.