PENGGUNAAN ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) DALAM PEMBANGUNAN SMA NEGERI 1 SUTERA DI KABUPATEN PESISIR SELATAN SESUAI UNDANG – UNDANG NOMOR 20 TAHUN 2003 TENTANG SISTEM PENDIDIKAN NASIONAL

Abstract

Budget of the State is a list / detailed explanation state revenues and expenditures within a certain period is generally one year, for the construction of schools still have some problems that constrain the smooth disbursement of funds. The formulation of the problem in this research are: 1) .Bagaimanakah state budget in SMA Negeri 1 Sutera Development in the South Coastal District. 2). What are the obstacles encountered by business Suteradi SMA Negeri1 South Coastal District in the disbursement of State Budget Funds for Development. 3). Are efforts made by the manager of SMA Negeri 1 Sutera South Coastal District in overcoming the disbursement of State Budget Funds for Development. to answer the following question authors have used socio-juridical research method is descriptive and use of primary data and secondary data sources. data collection techniques of study documents and interviews. Analysis of the data used is the analysis of qualitative data. Based on the results of the study concluded: 1). Budget implementation in the construction of SMA Negeri 1 Sutera in the southern coastal district conducted by the Special Allocation Fund, the School Operational Assistance, Block Grand, and self-management which in the melt of the Centre. 2). Constraints conducted by the manager of SMA Negeri 1 Sutera undisciplined financial reporting, budget planning is not ripe, the constraints in the implementation of goods and services and the lack of members in the technical team pembagunan. 3). Efforts are being made to overcome the obstacles to upgrading the quality of work and school in order to always be in the disbursement of funds for the construction of new classrooms and eliminate various problem for the disbursement of funds in the budget revenue and expenditure.

Keywords: Budget, Education, Education System