IMPLEMENTATION OF SCHOOL FINANCIAL MANAGEMENT PROVIDES EDUCATIONAL FACILITIES AND INFRASTRUCTURE AT THE JUNIOR HIGH SCHOOL (JHS) LEVEL

Implementing financial management in schools plays an important role in providing quality educational facilities and infrastructure. This study aims to understand how implementing financial management in schools meets the needs of educational facilities and infrastructure at the Junior High School (JHS) level. This study uses a qualitative approach with descriptive analysis, and the subjects involved in this study include the principal, school treasurer, vice principal for facilities and infrastructure, and several educators. The main objectives of this study include targeted budget planning, identification of sources of income, and management of procurement of facilities and infrastructure. In addition, the importance of transparency and accountability in budget management is also discussed, accompanied by active participation from stakeholders such as parents and the community. Through continuous evaluation and improvement, it is hoped that effective financial management can build a supportive and ideal learning atmosphere to optimize student development. The results of the study indicate that financial planning and implementation for the provision of facilities in junior high schools are running smoothly. The availability of educational facilities and infrastructure must meet the standards set for Junior High Schools (JHS). Transparency and public accountability are the principles used in financial management.