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Record W7165940985 · doi:10.30872/bedu.v5i2.4573

ANALYSIS OF BUDGET DISTRIBUTION IMBALANCE BETWEEN QUARTERS AT HIGH SCHOOL GOTONG ROYONG KOTA BANGUN: IMPACT ON FINANCIAL MANAGEMENT

2024· article· W7165940985 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueBEduManageRs Journal Borneo Educational Management and Research Journal · 2024
Typearticle
Language
FieldBusiness, Management and Accounting
TopicFinancial Literacy and Behavior
Canadian institutionsnot available
Fundersnot available
KeywordsFinancial managementCapital expenditureInvestment (military)Distribution (mathematics)Quarter (Canadian coin)Capital (architecture)Operating budgetFinancial analysis

Abstract

fetched live from OpenAlex

Effective budget management is essential for the smooth operation and development of an educational institution. This study aims to analyze the imbalance of budget distribution between quarters at SMA Gotong Royong Kota Bangun in fiscal year 2024, and evaluate its impact on financial management and school operations. Using a qualitative descriptive approach, data were collected through budget documents and interviews with financial managers and school principals. The results showed that there was a striking imbalance in budget distribution between quarters. The budget, which totaled IDR 72,128,000, was dominated by personnel expenditure (81.52%), with limited allocations for capital expenditure (4.62%) and facility maintenance (9.24%). Quarter III saw an unplanned surge in the budget, while Quarter II saw a significant decrease, especially in the allocation for capital expenditure and maintenance. Factors causing this imbalance include inadequate budget planning, limited funds at the beginning of the year, and sudden changes in needs. As a result, schools experienced operational disruptions, such as limited infrastructure development and minimal investment in technology. This budget imbalance also reduces the efficiency of school financial management. Based on these findings, it is recommended that SMA Gotong Royong Kota Bangun conduct more thorough and equitable budget planning between quarters, taking into account long-term needs and facility development. Increased allocations for capital expenditure and facility maintenance also need to be considered so that financial management is more efficient and supports the quality of education in a sustainable manner.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.009
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Research integrity, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.548
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0090.000
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0080.008
Science and technology studies0.0030.001
Scholarly communication0.0070.003
Open science0.0020.001
Research integrity0.0000.003
Insufficient payload (model declined to judge)0.0040.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.019
GPT teacher head0.337
Teacher spread0.318 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it