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Abstract
Pelatihan pembuatan laporan pertanggungjawaban keuangan kepala sekolah dasar di Kota Administrasi Jakarta Barat dilaksanakan untuk mengurangi atau bahkan menghilangkan kesalahan-kesalahan yang terjadi pada penyusunan laporan pertanggungjawaban keuangan sehingga tidak terlibat konflik dengan Badan Pemeriksa Keuangan (BPK). Pelatihan ini dilakukan dengan tujuan memberikan wawasan tentang penyusunan dan penulisan Laporan Pertanggungjawaban Keuangan yang baik merujuk pada peraturan yang berlaku. Metode yang digunakan yaitu dengan menggunakan metode kualitatif melalui pendekatan persuasif. metode ini digunakan karena dinilai tepat dalam melakukan analisis situasi dan menemukan permasalahan serta solusi dari permasalahan tersebut. Pelaksanaan Pelatihan pembuatan laporan pertanggungjawaban keuangan kepala sekolah dilaksanakan di Sekolah Dasar Meruya Utara 02 dengan diikuti oleh 12 Sekolah Dasar yang terdiri atas kepala sekolah dan juru bayar sekolah dasar negeri di kota administrasi Jakarta Barat. Hasil pelatihan ini yaitu kepala sekolah dan juru bayar sekolah mengetahui dimana letak kesalahan-kesalahan pada penyusunan laporan pertanggungjawaban keuangan sekolah terkait dengan dana Bantuan Operasional Pendidikan (BOP), dana Biaya Operasional Sekolah (BOS) dan Kartu Jakarta Pintar (KJP) serta memberi pengetahuan terkait panduan penyusunan laporan pertanggungjawaban keuangan sekolah berdasarkan aturan baku pemerintah.
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© 2022 Oleh authors. Lisensi Jurnal Solma, LPPM-Uhamka, Jakarta. Artikel ini bersifat open access yang didistribusikan di bawah syarat dan ketentuan Creative Commons Attribution (CC BY) license. (http://creativecommons.org/licenses/by/4.0/).
References
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References
Al-Dmour, A. H., Abbod, M., & Al Qadi, N. S. (2018). The impact of the quality of financial reporting on non-financial business performance and the role of organizations demographic' attributes (type, size and experience). Academy of Accounting and Financial Studies Journal, 22(1), 1–18.
Azhar, A. W. (2008). Financial Management of Mosques in Kota Setar District : Issues and Challenges. Doctoral Dissertation, Universiti Utara Malaysia. http://etd.uum.edu.my/1247/
BenDavid-Hadar, I. (2016). School finance policy and social justice. International Journal of Educational Development, 46, 166–174. https://doi.org/10.1016/j.ijedudev.2015.10.003
Changchit, C., Holsapple, C. W., & Madden, D. L. (2001). Supporting managers' internal control evaluations: An expert system and experimental results. Decision Support Systems, 30(4), 437–449. https://doi.org/10.1016/S0167-9236(00)00127-5
Doussy, F., & Doussy, E. (2014). Financial statements and the discharging of financial accountability of ordinary public schools in South Africa. Journal of Governance and Regulation, 3(2), 27–35. https://doi.org/10.22495/jgr_v3_i4_p3
Financial accountability at schools : challenges and implications Mgadla Xaba and Dumisane Ngubane. (n.d.).
Francis, U., & Samuel, S. (2015). Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria. Research Journal of Finance and Accounting, 6(20), 141–149. https://www.researchgate.net/profile/Francis_Udeh/publication/307863146_Adoption_of_IPSAS_and_the_Quality_of_Public_Sector_Financial_Reporting_in_Nigeria/links/57cfb3fd08ae83b374623e42.pdf
Hamzah, M. Z., & Ihsanul, F. (2007). IMAR.pdf. The Indonesia Management and Accounting Research, 6(2).
Jokipii, A. (2010). Determinants and consequences of internal control in firms: A contingency theory based analysis. Journal of Management and Governance, 14(2), 115–144. https://doi.org/10.1007/s10997-009-9085-x
Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N. (2013). Do fund managers perceive environmental information useful? An empirical study from Malaysia. Journal of Cleaner Production, 52, 281–288. https://doi.org/10.1016/j.jclepro.2013.02.038
Nishitani, K. (2009). An empirical study of the initial adoption of ISO 14001 in Japanese manufacturing firms. Ecological Economics, 68(3), 669–679. https://doi.org/10.1016/j.ecolecon.2008.05.023
Phyliters, M., Mulwa, A. S., & Kyalo, D. N. (2018). Financial Management for Effective Schools : Bridging Theory and Practice through Competency Development among Secondary School Principals in Kitui County , Kenya ”. Www.Ijern.Com, 6(11), 1–18. www.ijern.com
Rice, J. K., Monk, D. H., & Zhang, J. (2010). School finance: An overview. International Encyclopedia of Education, 222–228. https://doi.org/10.1016/B978-0-08-044894-7.01241-0
Unicef. (2007). A Human Rights-Based Approach to Education for All. In Practice.
Wisdom, O., Damilola, E., & Opeyemi, A. (2017). Public sector accounting standards and quality of financial reporting: A case of Ogun state government administration in Nigeria. Business and Management Research Journal, 7(7), 76–81. http://resjournals.com/journals/research-in-business-and-management.html