Educations for Empowering

Finance and funding is one of the resources that directly support the effectiveness and efficiency of education management. It is more felt again in the implementation of MBS (School-Based Management), which demands the ability of schools to plan, implement and evaluate and be accountable for the management of funds in a transparent manner to the public and government.

In education, finance and financing is a potential that is crucial and integral part in the study of education management. Finance and funding component in a school production is a component that determines the implementation of teaching and learning activities in schools along with other components. In other words every school activities require a fee, be it conscious or unconscious. Financial components and financing need to be managed as well as possible, so that existing funds can be used optimally to support the achievement of educational goals. This is important, especially in the context of MBS, which authorizes the school to seek and utilize various sources of funds in accordance with the needs of each school because the education world in general is always faced with the problem of limited funds, what else in a crisis situation at present.
1. Sources of Finance School
Financial resources and funding in a school can be broadly grouped into three sources, namely:
a.  the government, both central, regional or both, which is general or specific and intended for educational purposes;
b.  parents or learners;
c. community, whether binding or not binding.
With regard to financial acceptance from parents and community emphasized in Act no. 20/2003 on National Education System that because of the limited ability of governments in fulfilling the funding needs of education, responsibility for compliance with education funding is a shared responsibility between government, communities and parents. The dimensions of the cost of routine expenditure meliputin and development costs.
Routine cost is the cost to be incurred from year to year, such as employee salaries (teachers and non teachers), as well as operational costs, maintenance costs of buildings, facilities and teaching tools (consumable goods). While the cost of development, for example, the cost of purchasing or developing land, building construction, repair or rehabilitation of buildings, the addition of furniture, as well as fees or other expenses fatherly items that are not consumables. In the implementation of MBS, financial management component should be implemented properly and carefully starting from the stage of budget preparation, use, until the oversight and accountability in accordance with the provisions applicable to all school funds actually utilized effectively, efficiently, there are no leaks, and free from the disease of corruption, collusion and nepotism.
2. Main Components of Financial Management Covers,
a.    budget procedures;
b.    financial accounting procedures;
c.    learning, warehousing and distribution procedures;
d.    investment procedures; and
e.    examination procedures.
In the implementation of financial management is embracing the principle of separation of duties between functions otorisator, ordonator and treasurer. Otorisator is the official who is authorized to take actions that lead to revenue and expenditure budgets. Ordonator is an officer authorized to perform the test and ordered the payment for any actions taken based on the authorization that has been set. The treasurer is authorized to perform official receipt, storage and expenditure of money or other securities that can be valued by money and are required to make calculations and accountability.
Principal in this case, as a manager, serves as otorisator, and overflowing with functions ordonator to order payment. However, it is not justified because it is obliged to carry out the functions of the treasurer to supervise into. Treasurer, in addition to having the functions of treasurer, is also overflowing with ordonator function to test the right to payment.



3. The principles of accountability Financial Management Education
The use of budget and finance, from any source, whether it be from the government or of society should be based on the general principles of financial management as follows:
a.    Saving, not luxurious, efficient and in accordance with the technical requirements required
b.    Directed and controlled in accordance with the plans, programs / activities.
c.    Open and transparent, in terms of finances and to what agencies will need to be recorded and accounted for and accompanied by evidence of its use.
d.    Wherever possible using the abilities / production in the country as far as it is possible
Implementation of the above financial principles in education, particularly the school environment and harmony between education in families, in schools, schools and in society, then the source of funds for the school, the school was not only derived from the budget and facilities from government or donors still, but from the source and of the three components above
For that school is actually also a need to build an organization of parents that their implementation is done by forming school committees. The committee consists of representatives of guardians of students, community leaders, managers, government representatives and representatives of scientists / scholars outside the school and can also enter the world of business and industry.
Furthermore, the school committee or school assemblies at the beginning of each fiscal year to jointly formulate the budget as a reference for school administrators to implement good financial management.
a. Definition of School Budget
A budget is a plan formulated in the form of dollars within a period or periods, as well as the allocation of resources to each activity section. The budget has an important role in planning, controlling and evaluation of school activities. Then a charge of the program activities in schools should record and report the realization that the budget can be compared to the difference between the budget to the implementation and conduct follow-up for repairs.
There are two main parts of the budget that must be considered in the preparation of budgets, namely:
1. Plan of the source or target revenue / income in one year, including finance sourced from:
a.    contributions of parents,
b.    donations from individuals or organizations,
c.    donations from governments,
d.    from the results of operations
2. Financial plan within one year of use is concerned, all use of school finances in one fiscal year need to be well planned so that school life can work well.
b. School Budget Preparation Steps
One thing to note in the preparation of budgets is a must to apply the principle of a balanced budget, meaning that revenue and expenditure plans should be pursued not happen balanced budget minus revenues. With a balanced budget is the life of the school will be solid and really solid in terms of finance, the centralization of financial management need to be focused on the school treasurer, in order to facilitate financial accountability.
Its compilation should follow the following steps:
a) Inventories of the plan to be implemented
b) Develop plans based on their implementation priorities
c) Determine the work program and course details
d) Establish the need for implementation of the program details
e) Calculate the funds needed
f) Determine the source of funds to finance the plan
The plan after discussion with administrators and school committee, then the next set as the income and expenditure budget of the school (APBS). In each budget prepared to explain whether the budget plan to be implemented is a new or continuation of activities that have been implemented in the previous period with the previously mentioned sources of funding.
In each budget prepared for the activities of the school environment, must contain at least 6 things or information as follows:
1.     Information activity plan: objectives, description of activities planned, the responsible, rsencana new or advanced.
2.     Description of program activities, work programs, program details
3.     Information needs: goods / services required, volume of demand
4.     Data needs the unit price, total cost needed for the entire volume needs
5.     Number of budgets: the budget amount for each program details, program, plan activities, and the total budget for all planned activities
6.     Source of funding: the total sources of funds, each source of funds that support the financing of the program.
c. Realization of School Budget
In the implementation of activities, the amount realized is not the same could happen with the budget plan, can be less or more than was budgeted. This may occur for several reasons:
1. The existence of efficiency or inefficiency of spending
2. The occurrence of savings or waste
3. Implementation of activities that do not match those already programmed
4. The existence of unanticipated price changes
5. Lack of proper budgeting
d. School Financial Accountability
All school finance expenditures from any source should be held responsible, it is a form of transparency in financial management. However, the principles of transparency and fairness in accountability must still be upheld. In regard to financial management, which need to be considered by the treasurer are:
1.     At the end of each fiscal year, bendara must make a financial report to the school committee to be matched with the School Budget
2.     The financial statements must be accompanied by evidence of existing expenditure
3.     Receipts or proof of purchase or proof of receipt and proof of other expenditure
4.     Balance sheet also must be presented for inspection by a team of financial accountability of the school committee

REFERENCES
Mulyasa, School Based Management. 2007. Bandung. Teens Rosda work.
Dimock, ME. Dimock, GO, State Administration. 1992. Jakarta. Rineka Notices.
Sulthon, M. Khusnuridlo, M, School of Management in Global Perspective, 2006, Yogyakarta, laksBang PRESSindo.