Optimization of Primary School Income Budget

Sugeng Suyatno, Muhammad Kristiawan, Yessi Fitriani


This study aimed at determining the optimization of primary school income and cost budget. This study used descriptive qualitative method by applying observation, interview, and documentation as instrument on school financial management. The research sample was 12 people. Data were analyzed applying data reduction, data presentation, and data verification. The results showed that it needs optimization of school fund to overcome 1) less mature and detailed planning in preparing the school work budget plan for one year; 2) no establishing transparency in managing school finances, evaluating and reporting accountably; 3) need adding infrastructure.


Optimization, Budget Income, Expenses Budget.

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