PROSEDUR PENYUSUNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH (RAPBS) DI SD NEGERI 014 TUNAS JAYA KECAMATAN TEMPULING KABUPATEN INDRAGIRI HILIR

Abstract

The purpose of this study was to determine the procedures and constraints that occur in the preparation of the school income and expenditure budget plan (RAPBS) at SD Negeri 014 Karya Tunas Jaya, Tempuling District, Indragiri Hilir Regency. The type of research used is descriptive research with a qualitative approach. The process of preparing the RAPBS at SD Negeri 014 Tempuling District includes; identification of activities or needs to be implemented during the budget period; identification of sources of funds; Formulate a budget in a format that has been approved and used by SD Negeri 014 Tempuling District, Propose a draft that has been prepared by the principal and teachers to the school committee; revise the proposed budget; The school is assisted by the School Committee in conducting socialization to all parents and guardians of students; and finally make sufficient revisions and endorsements. Sources of education budget at SD Negeri 014 Tempuling District are funds from the government and BOS funds.