Financial Audit to Improve Transparency of Financial Management at Blumbungan 2 State Elementary School
DOI:
https://doi.org/10.65118/exam.v2i3.75Keywords:
Financial auditing, transparency, financial management, elementary school, budget planning, stakeholdersAbstract
This study aims to analyze the role of financial auditing in enhancing transparency in financial management at SDN Blumbungan 2. Observations and interviews were conducted with the school management regarding the implementation of financial audits, budget planning, and transparency in managing school funds. The results show that financial audits conducted regularly (every six months) play a significant role in ensuring that financial management complies with applicable regulations. In addition, well-structured budget planning that involves various stakeholders—such as the principal, school committee, and parents—becomes an important factor in achieving transparency. However, without clear planning, financial management may be carried out arbitrarily and not aligned with the school’s priority needs. This study concludes that financial auditing and structured planning are key factors in improving the effectiveness, efficiency, and transparency of school financial management.
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