SUMBER DANA PENDIDIKAN BERDASARKAN PERATURAN PERUNDANG-UNDANGAN DI INDONESIA

Abstrak

Education is the right of all nations that has been regulated in laws and regulations. This study aims to understand how to describe the sources of funding for education in Indonesia. This research uses a qualitative approach, namely the literature study method. This method is used to obtain information about the source of funding for education. The results of the study show that education financing management has three stages, namely the financial planning (budgeting), implementation (accounting) and evaluation or evaluation (auditing) stages. Educational costs are in the form of money and in the form of opportunity costs which become potential income for students to complete their studies. So that the basic concept of financing is classified into the overall cost of education (total cost) and the unit cost per student (unit cost).