Amalan pengurusan kewangan sekolah Guru Besar sekolah-sekolah kebangsaan

Abstract

This qualitative study aims to examine how the headmaster’s financial management practices in the National Schools in the Districts of Kota Tinggi, Johor. This study also examines the practices, problems, weaknesses and suggestions of the headmaster in term of school financial management. The sample of this study consisted of six headmasters from six respective primary schools in the District of Kota Tinggi, Johor which been selected based on financial audits performance in 2010. Study’s exploration is using a set of qualitative interview protocol designed to explore the financial management practices by the school headmaster. Generally, based on the interviews with six headmasters found that their schools' financial management is based on the right rules of financial management. In addition, Interviews with headmasters, researchers had found the problems and weaknesses exist in the school financial management which is due to the following factors ie. Weaknesses in internal controls, delegation of financial management to the assistant administrator in total, the headmaster do not understand the financial procedures, lack of training and expertise and do not have enough time to manage financial management. Researchers also presenting few suggestions to the education concerned as a guide to improve the weaknesses that exist and to enhance the performance of headmasters against school financial management practices to be more efficient and in order.