This study aims to analyze the model of financing the education unit in the Vocational High School (SMK) in West Sumatra. The objects of this study are 3 SMKN in West Sumatra Province. Method This study uses a quantitative descriptive method that was designed with a case study with the respondents being the principal, vice principal, treasurer, teacher and school committee board in Vocational Schools. Analysis of the educational financing model in research at this SMKN begins with 1) analyzing the sources of financing that enter the SMK, 2) then analyzing the financing model used in the SMK. The results of research related to non-personnel funds that enter SMK in one fiscal year are: School Operational Assistance Funds (BOS) of 38%, Educational Operational Assistance Funds (BOP) 8%, and funds from the Community 54%. Details of financing for each family compared to the costs offered by the SMK directorate tend to show shortages, although varying each family such as the average for SMKN X1 Payakumbuh City as a business management group IDR 3,616,367 should be IDR 4,962,000 deficits of 13,45632.71 or 27.12%, While SMKN X2 Agam Regency represented the SMK of technology and engineering IDR 3,514,179. it should be 8,824,000 deficit 5309820,896 or 60.174%. Then SMK 3 Padang as a family of arts and creative industries Rp. 4,083,745 should be 6,468,000 still a deficit of 2384254, or 36.86%. that the average overall cost for an annual SMKN of IDR 3.738097 should be IDR 6,751,333 less IDR 3,013,236 or 44.63%. 2) Based on the source of cost and analysis submitted related to the education financing model implemented in SMK West Sumatra is the flat grant model.
Volume 12 | Issue 6
Pages: 2057-2064
DOI: 10.5373/JARDCS/V12I6/S20201166