Principles of Management of Operational Assistance for the Implementation of Early Childhood Islamic Education (BOP PAUD) at Kindergarten Plus Ma'arif Padang Panjang
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Keywords:
Operational Assistance Fund for the Provision of Islamic Early Childhood Education (BOP PIAUD); Financial Management; Islamic Early Childhood Education Management; Accountability; Transparency.Abstract
This study aims to analyze the implementation of the management principles of the Operational Assistance Fund for the Provision of Islamic Early Childhood Education (BOP PIAUD) at TK Plus Ma’arif Padang Panjang. The research focuses on five key management principles: flexibility, effectiveness, efficiency, accountability, and transparency. A qualitative approach with a phenomenological design was employed to gain an in-depth understanding of the management practices of the BOP PIAUD fund. Data were collected through interviews, observations, and documentation. The primary data sources consisted of the BOP management team, while secondary data were obtained from teachers and the school committee. The findings reveal that the principle of flexibility is reflected in the preparation of the School Activity and Budget Plan (RKAS), which is based on the analysis of school quality reports and institutional needs while involving various stakeholders. Effectiveness is demonstrated through the establishment of a BOP management team that optimizes fund utilization according to institutional priorities and objectives. Efficiency is achieved by utilizing digital applications, such as SIPLah and NCM, in planning, fund utilization, and financial reporting, thereby reducing time, costs, and administrative efforts. Accountability is ensured through timely financial reporting in accordance with established regulations, whereas transparency is maintained by providing public access to financial information through written reports, school information boards, and communication with parents and the community. The implementation of these five principles supports effective, efficient, accountable, and transparent financial management, thereby strengthening institutional governance in Islamic Early Childhood Education.
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