Implementasi Teknologi Informasi dalam Manajemen Pengelolaan Bantuan Operasional Community Learning Center (CLC) Studi Multikasus di CLC SD Cempaka dan CLC SD Ong Yah Ho, Sabah, Malaysia

The Implementation of Information Technology in the Management of Operational Assistance for Community Learning Centers (CLC): A Multiple Case Study at CLC SD Cempaka and CLC SD Ong Yah Ho, Sabah, Malaysia

Penelitian ini mengkaji implementasi sistem keuangan berbasis teknologi informasi dalam pengelolaan bantuan operasional CLC di Sekolah Indonesia Kota Kinabalu (SIKK) dan dua Community Learning Center (CLC) SD yaitu CLC SD Cempaka dan CLC SD Ong Yah Ho di Sabah, Malaysia. Dengan pendekatan kualitatif multikasus, data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi mengenai perencanaan, pencatatan, pelaporan, dan pengawasan keuangan digital. Hasil penelitian menunjukkan bahwa sistem TI memperkuat perencanaan anggaran, meningkatkan akurasi pencatatan real time, serta mempercepat pelaporan. Sistem ini juga meningkatkan efisiensi waktu dan biaya, transparansi, dan akuntabilitas. Namun, masih ada hambatan seperti keterbatasan jaringan internet, beban kerja guru, ketidaksesuaian data peserta didik, lemahnya prosedur transisi personel, dan keterlambatan pencairan dana. Temuan ini menyarankan penguatan infrastruktur digital, percepatan birokrasi pencairan dana, serta pelatihan dan pendampingan berkelanjutan. Penelitian ini juga menekankan pentingnya sinergi lintas sektor dalam mengatasi kendala administratif dan teknis, guna memastikan pengelolaan dana pendidikan yang efektif, inklusif, dan berorientasi pada akuntabilitas jangka panjang.

Kata kunci: sistem keuangan berbasis TI, CLC, SIKK, bantuan operasional, efisiensi, transparansi, akuntabilitas.

This study examines the implementation of an information technology based financial system in the management of operational assistance at Sekolah Indonesia Kota Kinabalu (SIKK) and two primary-level Community Learning Centers (CLCs), namely CLC SD Cempaka and CLC SD Ong Yah Ho in Sabah, Malaysia. Utilizing a qualitative multi case study approach, data were collected through interviews, observations, and document analysis, focusing on digital-based financial planning, recording, reporting, and oversight. The findings indicate that the use of information technology has strengthened budget planning, improved the accuracy of real time financial recording, and accelerated the reporting process. The system has also enhanced time and cost efficiency, transparency, and accountability in financial management. However, challenges remain, including limited internet connectivity, the heavy workload of teachers, inconsistencies in student data, inadequate personnel transition procedures, and delays in fund disbursement. The study recommends strengthening digital infrastructure, accelerating bureaucratic procedures related to fund disbursement, and providing continuous training and mentoring. It also underscores the importance of cross sectoral collaboration in addressing administrative and technical challenges to ensure effective, inclusive, and accountable management of education funding in the long term.

Keywords: technology based financial system, CLC, SIKK, operational assistance, efficiency, transparency, accountability.