Analysis of RKAS Preparation Based on Data-Based Planning

Abstract

This research aims to 1) determine the quality of RKAS preparation based on data-based planning at SDN Bugangan 02 Semarang City. 2) find out the obstacles to analyzing RKAS preparation based on data-based planning at SDN Bugangan 02 Semarang City. This type of research is a qualitative case study. Data collection used in this research took the form of observing activities, interviews and searching for financial documents. This research uses triangulation of sources and methods. Data analysis in three steps: data reduction, presenting data, and drawing conclusions. The results of the research are (1) the suitability of the RKAS preparation for the 2023 LPJ reached 94%, which means it reached the Good criteria. (2) Obstacles faced in implementation include delays in disbursement of BOS funds, inaccurate determination of HPS because there are several budget items that are swollen and there are also budget items that are deficient. The conclusion from the research is that Bugangan 02 State Elementary School, Semarang City has prepared a data-based RKAS well. The author recommends that when preparing the RKAS, especially determining the budget amount for each activity, be more careful so that there are no deficiencies or excesses in its implementation.