Educational Financing Management: Analysis of Sources and Use of Educational Budgets in Elementary Schools

The importance of financing in education brings school principals to try manage the available budget properly. Significant improve quality education. This study aims determine management pattern costs elementary schools Bogor. research method is a case study. Data was collected through interviews and documents on primary financing. analysis using Miles & Huberman model includes (1) data reduction, (2) display, (3) concluding. results illustrate that as much 70% source income for Bogor comes from government, namely form BOS funds, while remaining 30% tuition fees foundation funds private schools. Education Budget pays salaries procures infrastructure, office stationery, student activities, operations. this indicate there still lack attention developing human resources, which indicated by absence an allocation leads competence teachers, staff, students.