Financing management is the most important activity in implementing
education. Limited incoming funds require every stakeholder in every madrasah
to carry out financial management activities for education financing. Whether it's
preparation, bookkeeping, or even auditing the budget in order to achieve the
desired goals.
The focus of this research is the budgeting process, accounting process
and auditing process at MIS Ahlusunnah Wal Jama'ah, MIS Shiratul Jannah, MIS
Darul Ulum, South Barito Regency, Central Kalimantan. Meanwhile, the aim of
the research is to describe the budgeting process, accounting process and
auditing process at MIS Ahlusunnah Wal Jama'ah, MIS Shiratul Jannah, MIS
Darul Ulum, South Barito Regency, Central Kalimantan.
This type of research is field research with a qualitative approach. The
subjects of this research were the madrasa head and madrasa treasurer. The
object of the research is education financing management at MIS Ahlusunnah Wal
Jama'ah, MIS Shiratul Jannah, MIS Darul Ulum, South Barito Regency, Central
Kalimantan. Data collection techniques include observation, interviews and
documentation.
The results of this research show: (1) budgeting for these three madrasas
is by identifying needs by stakeholders. Identify the source, namely BOS funds.
Then, it is stated in the Madrasah Budget Activity Plan and then ratified, (2) the
accounting for these three madrasas is in the form of receipts, every fund received
is recorded and then recapitulated by the treasurer, and in accordance with the
acceptance and bookkeeping procedures. Expenditures are recorded in the cash
book and then summarized and contain records of expenditure according to type
of expenditure, and expenditure allocation for routine and non-routine costs. 3)
Auditing at these three madrasahs includes internal (madrasah heads) and
external (Barsel Regency Ministry of Religion) audits with examination of
evidence of detailed income and expenditure, carried out at least once a semester
(BOS fund accountability report