ANALISIS RASIO EFEKTIVITAS REALISASI ANGGARAN PROGRAM PENDIDIKAN DI SMP NEGERI 1 MARDINDING KABUPATEN KARO

Authors

  • Efri Elsridayani Purba Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Santo Thomas
  • Lamtiur Lidia Gultom Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Santo Thomas
  • Mei Veronika Sri Endang Siagian Program Studi Manajemen Universitas Katolik Santo Thomas Medan
  • Ayu Teresia Hutauruk Program Studi Manajemen Universitas Katolik Santo Thomas Medan

Keywords:

Budget implementation, effectiveness, educational programs, schools

Abstract

Managing an effective education budget is crucial for ensuring optimal educational program implementation at the school level. This study aims to analyze the utilization of the education budget as a basis for assessing the effectiveness of educational program execution at SMP Negeri 1 Mardinding, Karo Regency. Employing a descriptive quantitative approach, data were collected through document analysis of School Budget Execution Reports (LRA), Education Department Financial Reports, and the Regional Budget (APBD) of Karo Regency for the 2023–2024 period. The findings reveal a progressive improvement in budget execution effectiveness over the analyzed period. In the first semester of 2023, the budget effectiveness ratio was 87.92% (categorized as "moderately effective"), which rose to 97.18% ("effective") in the second semester. In 2024, the effectiveness ratio remained consistently high at 99.71% in the first semester and 99.00% in the second semester, both falling into the "effective" category. This positive trend indicates enhanced capacity in financial planning, implementation, and reporting. Consequently, maintaining transparent budget allocation and continuous monitoring is recommended to sustain educational program success.  Keywords: Budget implementation, effectiveness, educational programs, school financial management.

References

Badan Pusat Statistik (BPS). (2025). Statistik Pendidikan Kabupaten Karo 2025.

Bruns, B., Filmer, D., & Patrinos, H. A. (2021). Making Schools Work: New Evidence on Accountability Reforms. Washington, D.C.: The World Bank.

Mahmudi. (2020). Manajemen Keuangan Daerah. Jakarta: Salemba Empat.

Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi.

Noviyanti, L., & Mulyani, S. (2020). Determinants of budget realization in education sector: Evidence from Indonesia. Journal of Accounting and Public Policy, 39(1), 1-18.

Peraturan Menteri Dalam Negeri No. 21 Tahun 2011 tentang Pedoman Pengelolaan Keuangan Daerah.

Peraturan Menteri Keuangan No. 143/PMK.02/2020 tentang Pengukuran dan Evaluasi Kinerja Anggaran.

Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.

Sari, D., & Widodo, T. (2021). Implementasi kebijakan anggaran pendidikan dan dampaknya terhadap mutu pendidikan. Jurnal Ekonomi dan Kebijakan Publik, 15(2), 45-60.

Scheerens, J. (2016). Educational effectiveness and ineffectiveness: A critical review of the knowledge base.

Sumenge, A. S. (2023). Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan Pembangunan Daerah (BAPPEDA) Minahasa Selatan. Jurnal EMBA, 1(3), 74-81.

Downloads

Published

2026-10-22

Issue

Volume 5 Nomor 2 Oktober 2026

Section

Articles