Analysis of Education Costs at SMK Pacet, Mojokerto Regency

Erwin Yulianto

Erwin Yulianto Universitas KH. Abdul Chalim, Indonesia

Keywords: Efficiency in Fund Allocation, Transparency in School Financial Reporting, Internal and External Supervision, BOS, BPOPP, SPP Funds, Accountability in Financial Management

Abstract

Workforce competition is a consequence of globalisation, so that the Vocational High School (SMK) is required to prepare trained workers as best as possible in order to compete in the world of work. The financial management practices in educational institutions are studied in practice, such as at SMK Pacet, Mojokerto Regency, where the number of students in 2021/2022 was 325 students and increased to 358 students in the 2023/2024 academic year. With descriptive qualitative research, data were collected through interviews, documentation, and financial document analysis, i.e., RKAS and LPJ. Funding for SMK Pacet comes mainly from three industries, BOS, BPOPP, and SPP. These funds go to operational costs, infrastructure, teacher salaries and student support programs based on budget plans. Enrollment continues to grow steadily, with challenges and opportunities to maximize fund efficiency and financial transparency reporting. The study urges consolidation of internal.