pOLEH
TESIS
Oleh:
BUDI SRI SUPENI
NIM: S431202027
FAKULTAS EKONOMI
UNIVERSITAS SEBELAS MARET
SURAKARTA
2015
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ABSTRAK
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ABSTRACT
BUDI SRI
SUPENI
NIM:S431202027
This study aims to determine how the management RKAS in SMAN 5 Madiun and
whether there are differences in the realization of the budget with the budget
plan in the management RKAS in SMAN 5 Madiun. Management description
RKAS in SMAN 5 Madiun can be seen from the data collecting RKAS prepared
by schools as well as the results of interviews with school stakeholders. As a
measurement standard in the management of RKAS is PP No. 19 2005 on
National Education Standard.
Based on the results of the study data showed that the preparation RKAS in
SMAN
5 Madiun not comply with the Regulation No. 19 2005, the growing use of
budget resources every year both from the state budget, the budget Tk. I,
budget Tk. II and the school committee. Budget management priority is
widely used in academic and school facilities and infrastructure.
Researchers found no difference in the management report RKAS
realization budget. However found indications of irregularities in the
management of RKAS which is not in accordance with the allocation,
budgeting double, as well as the expenditure budget with no fair value.
This is contrary to the UU No. 17 2003 on State Finance Government and
PP No. 48 2008 on Management Education Fund. Efforts to increase
transparency and accountability in the management RKAS in SMAN 5 Madiun
needs to be done by involving the participation of school stakeholders.
RKAS must reflect the will and expectation along with the school community
and in its management should be transparent and accountable.
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TESIS INI KUPERSEMBAHKAN KEPADA :
dan semangat.
kubanggakan.
seperjuanganku
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MOTTO
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KATA PENGANTAR
rahmat, karunia dan hidayah Nya peneliti dapat menyelesaikan tesis ini. Tesis
dengan judul “Analisis Laporan Realisasi Anggaran Dalam Rencana Kegiatan dan
Peneliti menyadari bahwa dalam penulisan Tesis ini bukan hasil dari jerih
payah sendiri, akan tetapi banyak pihak yang telah membantu. Pada kesempatan
ini peneliti ingin menyampaikan rasa terima kasih yang tulus kepada semua pihak
yang telah membantu baik secara langsung maupun tidak langsung hingga
kepada :
3. Prof. Dr. Ir. Ahmad Yunus, M.S., selaku Direktur Program Pascasarjana
4. Dr. Wisnu Untoro, M.S., selaku Dekan Fakultas Ekonomi Universitas Sebelas
Maret.
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5. Dr. Payamta, M.Si., CPA, Ak,. Selaku Ketua Program Studi Magister
telah meluangkan waktu dan pikiran, serta memotivasi penulis dalam penyusun
antesis.
Peneliti
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DAFTAR ISI
Halaman
HALAMAN JUDUL................................................................................................ i
ABSTRAK……. .................................................................................................... ii
HALAMAN PERSETUJUAN............................................................................... iv
A. Anggaran ....................................................................................5
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D. Sumber Anggaran Sekolah..........................................................11
E. Instrumen Penelitian...................................................................23
BAB IV PEMBAHASAN.................................................................................27
A. Kesimpulan ................................................................................ 49
B. Saran............................................................................................51
LAMPIRAN ...........................................................................................................55
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DAFTAR TABEL
Halaman
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DAFTAR LAMPIRAN
Halaman
Lampiran 1 Rencana Kegiatan Dan Anggaran Sekolah (RKAS)
Tahun Pelajaran 2015/2016 …………………………………………… 55
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