The Financial Management of Early Childhood Education (PAUD): An Analytical Study of Funding Sources, RAPBS Preparation, and Financial Accountability

Nadya Dwie Islami; Nabila Iffatul Maula; Shifa Galuh Chandraningtyas; Khoirun Nisa; Asqia Viani; Fahmi

doi:10.61987/jemr.v5i3.2134

Authors

Nadya Dwie Islami Universitas Islam Negeri Raden Fatah Palembang
Nabila Iffatul Maula Universitas Islam Negeri Raden Fatah Palembang
Shifa Galuh Chandraningtyas Universitas Islam Negeri Raden Fatah Palembang
Khoirun Nisa Universitas Islam Negeri Raden Fatah Palembang
Asqia Viani Universitas Islam Negeri Raden Fatah Palembang
Fahmi Universitas Islam Negeri Raden Fatah Palembang

DOI:

https://doi.org/10.61987/jemr.v5i3.2134

Keywords:

Financial Management, Early Childhood Education, Transparency, Accountability

Abstract

Financial management in Early Childhood Education (PAUD) institutions is essential for ensuring sustainability and improving educational quality. However, challenges such as limited funding, weak financial administration, and lack of transparency are still common. This study aims to analyze the financial management cycle in PAUD, including funding sources, budgeting (RAPBS), implementation, and accountability. This research uses a qualitative approach with a library research method, drawing data from books, journals, and relevant documents. Data were analyzed using descriptive qualitative techniques. The findings indicate that effective financial management must be based on principles of transparency, accountability, efficiency, effectiveness, and participation. A systematic budgeting process, proper financial administration, and transparent reporting enhance public trust and institutional sustainability. Therefore, improving managerial competence and adopting adaptive financial systems are necessary to optimize financial governance in PAUD institutions.

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