PEMBANGUNAN RUANG KELAS DI SEKOLAH DASAR (KAJIAN DARI ASPEK PEMBIAYAAN)

Abstract

This research aims to analyze the financing scheme for the construction of elementary school classrooms in Bandung Regency. The availability of comfortable classrooms greatly influences the smooth running of the educational process. This research uses a qualitative method with a case study approach. Data collection was carried out using in-depth interviews and documentation studies at elementary schools in Bandung Regency that received financial assistance to build classrooms for three consecutive years. This research data analysis was carried out in three main steps, namely data reduction, data display and data verification. Research findings are grouped into three categories, namely classroom construction financing schemes, grant fund management, and financial reporting constraints. Grant funds cannot meet all needs because they are not included in the funding regulations, causing schools to have to be creative and innovative to meet these funding shortfalls. Apart from that, it supports good reporting as a form of school accountability. Financial managers need to be given training on preparing financial reports well and in accordance with the rules.