PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH BERBASIS TOTAL QUALITY MANAGEMENT (TQM)

Abstract

Budget Implementation of School Based on Total Quality Management (TQM). The
education system is expressed as a civilizing process learners that lasts a lifetime. Educational
institutions are not able to manage the change, will be missed. Because this is in line with the
paradigm shift in the organization of the ‘market oriented’ to ‘resources oriented’, then that could be
taken is to reorganize its resources in order to survive in the long-term competitiveness. One
appropriate way is to implement Total Quality Management. Providing education and finance contained
in budgets (Budget School) is integral. The essence of interest budgets, presumably not a matter of
profit and loss, but how the educational needs in schools can be fulfilled. This paper will discuss the
implementation of TQM-based budgets with a view across the indicators are customer focus,
continuous improvement, management comitment to quality, and employee empowerment.