THE ACCOUNTABILITY OF FINANCIAL MANAGEMENT
IN REALIZING GOOD GOVERNANCE
AT
SMPN 2 PURWOREJO
THESIS
Submitted as a Partial Fulfillment of the Requirements for Getting Master Degree of Education
in Educational Management Department
by Nurindayati Q. 100.100.228
CONSULTANT NOTE
Prof. Dr. Sutama, M.Pd First Consultant
Subject: Thesis of Nurindayati
To : The Director of Graduate School Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name : Nurindayati
Student number : Q. 100.100.228
Department : Educational Management
Title : The Accountability of Financial Management In Realizing Good Governance atSMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of Graduate School, Muhammadiyah University of Surakarta.
CONSULTANT NOTE
Dr. Phil. Dewi Candraningrum, S.Pd., M.Ed Second Consultant
Subject: Thesis of Nurindayati
To : The Director of Graduate School Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name : Nurindayati
Student number : Q. 100.100.228
Department : Educational Management
Title : The Accountability of Financial Management In Realizing Good Governance atSMPN 2 Purworejo
This thesis has been approved to be examined by the board of examiners of Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, December 2012 Second Consultant
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below:
Name :Nurindayati
Number :Q. 100.100.228
Study Program : Master of Education Management Concentration : Management of Education System
Thesis Title : The Accountability of Financial Management In Realizing Good Governance atSMPN 2 Purworejo
Certify that the thesis which I submit is really the result of my own work, except the quotations and summaries that everything I have explained the source, and if later proven or can prove my thesis is the result of plagiarism, then I am willing if the degree and university diploma given to me will be canceled.
Surakarta, November 2012 The statement maker,
MOTTO
Look at people under you and do not look at the person above you, because
it would be more feasible for you to realize how lucky you are.
Start giving, so that no thinning property, be forgiving, if you want to honor,
and be humble, so that you rank high.
DEDICATION
I dedicate this thesis to
ACKNOWLEDGMENT
In the name of Allah, the Most Gracious and the Most Merciful Alhamdulillah, all praises to Allah for the strengths and His blessing in completing this thesis. Special appreciation goes to my first advisor, Prof. Dr. Sutama, M.Pd, for his supervision and constant support. His invaluable help of constructive comments and suggestions through out the experimental and thesis works have contributed to the success of this research. My appreciation goes to my second advisor, Dr. Phil. Dewi Candraningrum, S.Pd, M.Ed, for her support and knowledge regarding this topic.
I would like to acknowledge the academic and technical support of Rector of Muhammadiyah University of Surakarta, Prof. Dr. Bambang Setiaji, and also to Director of Graduate School, Prof. Dr. Khudzaifah Dimyati, M. Hum., and Head of Educational Management Department, Prof. Dr. Budi Murtiyasa, M. Kom. My acknowledgement also goes to all the technicians and office staffs of Muhammadiyah University of Surakarta.
Sincere thanks to the principal, teachers, and students of SMPN 2 Purworejo for their kindness, moral support, and their help during my study. Thanks for all their information.
TABLE OF CONTENT
TITLE... i
CONSULTANT NOTE... ii
ACCEPTANCE... iv
THE STATEMENT OF THESIS AUTHENTICITY... v
MOTTO AND DEDICATION... vi
ACKNOWLEDGEMENT... vii
ABSTRACT... viii
TABLE OF CONTENT ... x
CHAPTER I INTRODUCTION... 1
A. Research Background... 1
B. Research Focus... 4
C. Research Objectives ... 5
D. Benefits of Research... 5
E. Key words ... 6
CHAPTER II UNDERLYING THEORY... 8
A. Financial Management Accountability... 8
B. Good Governance of Financial Management ... 11
C. School Financial Management ... 13
D. School Financial Management in Achieving Good Governance ... 14
E. Previous Research ... 16
CHAPTER III RESEARCH METHOD... 20
A. Type and Design of Research ... 20
B. Research Location ... 20
C. The Role of Researcher ... 20
G. Data Validity ... 23
CHAPTER IV DATA DESCRIPTION AND FINDING... 24
A. Data Description... 24
1. The Accountability of The School Financial Budget Plan In Realizing Good Governance atSMPN 2 Purworejo... 24
2. The Accountability of The School Financial Realization atSMPN 2 Purworejo... 29
3. The Accountability of The School Financial Report In Realizing The Good Governance atSMPN 2 Purworejo... 32
B. Findings ... 35
CHAPTER V DISCUSSION AND PROPOSITION... 39
A. Discussion ... 39
1. The Accountability of The School Financial Budget Plan In Realizing Good Governance at SMPN 2 Purworejo... 39
2. The Accountability of The School Financial Realization atSMPN 2 Purworejo... 42
ABSTRACT
Nurindayati. Q. 100.100.228. Accountability of School Financial Management at SMPN 2 Purworejo. Thesis. Graduate School. Muhammadiyah University of Surakarta. 2012.
There were three objectives of this study. The first was to describe the accountability of the school financial budget plan in realizing good governance at SMPN 2 Purworejo. The second is to elaborate the accountability of the school financial realization at SMPN 2 Purworejo. And finally, this study aimed to decribe the accountability of the school financial report in realizing the good governance atSMPN 2 Purworejo.
It was a qualitative research using ethnography design. Methods of data collection used interviews, observations, and documentation. Data analysis was started by collecting data, reducing data, presenting data, and drawing conclusion. Test of data validity used credibility, transferability, confirmability, and dependability.
ABSTRAK
Nurindayati. Q. 100.100.228 Akuntabilitas Pengelolaan Keuangan Dalam Perwujudan Good Governance di SMPN 2 Purworejo. Tesis. Program Pascasarjana. Universitas Muhammadiyah Surakarta. 2012.
Tujuan Penelitian ini adalah untuk mendeskripsikan (1) akuntabilitas perencanaan anggaran keuangan sekolah dalam mewujudkan good governance di SMPN 2 Purworejo. (2) akuntabilitas realisasi keuangan sekolah dalam mewujudkangood governancediSMPN 2 Purworejo. (3) akuntabilitas pelaporan keuangan sekolah dalam mewujudkangood governancediSMPN 2 Purworejo.
Jenis Penelitian ini adalah kualitatif dan menggunakan desain etnografi. Subjek utama penelitian adalah kepala sekolah, guru, dan siswa di SMPN 2 Purworejo. Metode pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi data, (3) display data, dan (4) penarikan kesimpulan. Uji keabsahan data menggunakan kredibilitas, tranferabilitas, konfirmabilitas dan dependabilitas.
