Financial Management Literation in Education Institutions

Gusnardi Gusnardi, Suarman Suarman, Ainil Huda


This study aims to analyze the level of financial literacy and the level of financial management of financial managers in particular the management of School Operational Cost (BOS) funds at Pekanbaru 40 Junior High Schools. The data in the study of primary data in the form of questionnaires and secondary data sourced from financial statement data BOS SMP 40 Pekanbaru. Sampling with saturated sampling technique where all populations are sampled because of the relatively small population. The data analysis technique used is quantitative descriptive analysis with the help of the SPSS (Statistical Package for Social Science) program. The results showed that the level of financial literacy of BOS fund managers in SMP Negeri 40 Pekanbaru was classified as high because it was in the Suff Literate category, the level of management of BOS funds in SMP Negeri 40 Pekanbaru was also in the very high category. Of the 4 BOS fund management indicators, the BOS fund supervision indicator is the indicator that dominates the highest value of the 3 (three) other indicators with an average value reaching 10. This proves that the supervision of BOS funds in SMP Negeri 40 Pekanbaru has been done very well.

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