ANALISIS PENGELOLAAN DANA ALOKASI KHUSUS BANTUAN OPERASIONAL PAUD DI TK ISLAM BINA INSANI

Abstract

This research aimed to find out how the financial management of special funding assistance at Bina Insani Islamic Kindergarten. This also intended to find out the internal financial management which exist at the Bina Insani Islamic Kindergarten. This research is descriptive research and used qualitative approach. The data was collected by using documentary techniques, interviews and observations. Data analysis technique in this rsearch included collecting, reducing and presenting data until its conclusion could be drawn. The analysis focused on the use of special funding assistance for school operations. As the results, this research found that the management of financial assistance has been generally carried out in accordance with the pre-determined regulations. However, the further improvements need to be considered on accountability after the usage of aid funds in order to make the planned goals running well. In the Bina Insani Islamic Kindergarten, the internal financial management could be implemented well due to the funding management from the special allocation funds. Therefore, the school expenditures were taken from the funds. Furthermore, the funding management needs to be improved in terms of financial management.
Keywords: PAUD, DAK non-physical, donation management