MUHAMMAD IBNU SOIM: Psikologi Pendidikan

BAB I PERKEMBANGAN PSIKO-FISIK SISWA

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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">BAB I </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PENDAHULUAN</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Kiranya
tidak dapat dipungkiri lagi, bahwa problem-problem yang tercakup dalam
pembahasan <span style="mso-spacerun: yes;"> </span>mengenai perkembangan psiko-fisik
siswa itu adalah sangat luas dan kompleks. Namun, untuk mempermudahkan
persoalan, hal yang luas dan kompleks tersebut dapat juga kita sederhanakan. </span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Kalau
kita sederhanakan, maka problematika yang menyangkut perkembangan psiko-fisik
siswa dapat kita golongkan menjadi pengertian perkembangan, faktor-faktor yang
mempengaruhi perkembangannya, dan sifat-sifat individu pada masa perkembangan.
Berdasarkan latar belakang diatas, maka disini penulis akan menjelaskan makalah
yang berjudul perkembangna psiko-fisik siswa secara mendalam dan secara ringkas
agar mudah untuk dipahami dan mudah untuk dimengerti.</span></div>
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">BAB II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PEMBAHASAN
</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PERKEMBANGAN
PSIKO-FISIK SISWA</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PENGERTIAN
PERKEMBANGAN </span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan adalah
suatu perubahan, perubahan kearah yang lebih maju, lebih dewasa. Secara teknis,
perubahan tersebut biasanya disebut proses. Jadi pada garis besarnya para ahli
sependapat, bahwa perkembangan itu adalah suatu proses. Pendapat dan konsepsi
pada pokoknya dapat kita golongkan menjadi tiga golongan, yaitu:</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Konsepsi-konsepsi para ahli yang mengikuti
aliran asosiasi</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Konsepsi-konsepsi para ahli yang mengikuti
aliran Gestalt dan Neo-Gestalt, dan</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Konsepsi-konsepsi para ahli yang mengikuti
aliran sosiologisme</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Aliran Asosiasi</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Para ahli yang mengikuti aliran Asosiasi berpendapat bahwa pada
hakikatnya perkembangan itu adalah proses Asosiasi. Bagi para ahli yang
mengikuti aliran ini yang primer adalah bagian-bagian, bagian-bagian ada lebih
dulu, sedangkan keseluruhan ada lebih kemudian. Bagian-bagian itu terikat satu
sama lain menjadi satu keseluruhan oleh asosiasi.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Salah seorang tokoh aliran asosiasi ini yang terkenal adalah John Locke.
Locke berpendapat bahwa permulaannya jiwa anak itu adalah bersih seperti kertas
putih, yang kemudian sedikit demi sedikit terisi oleh pengalaman atau empiri.
Dalam hal ini Locke membedakan adanya dua macam pengalaman, yaitu:</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pengalaman
luar, yaitu pengalaman yang diperoleh dengan melalui panca indera, yang
menimbulkan “sensasi”.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pengalaman
dalam, yaitu pengalaman mengenai keadaan dan kegiatan batin sendiri, yang
menimbulkan “reflexions”</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Psikologi Gestalt</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pengikut-pengikut
aliran ini mengemukakan konsepsi yang berlawanan dengan konsepsi yang
dikemukakan para ahli yang mengikuti aliran asosiasi. Bagi para ahli yang
mengikuti aliran Gestalt, perkembangan itu adalah keseluruhan, sedangkan bagian-bagian
adalah sekunder, bagian-bagian hanya mempunyai arti sebagai bagian daripada
keseluruhan dalam hubungan fungsional dengan bagian-bagian yang lain,
keseluruhan ada terlebih dahulu baru disusul oleh bagian-bagiannya.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Aliran Sosiologis</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Para ahli mengikuti
aliran sosiologis menganggap bahwa perkembangan adalah proses sosialisasi. Anak
manusia mula-mula bersifat a-sosial (barang kali untuk tepatnya dapat disebut
pra-sosial) yang kemudian dalam perkembangannya sedikit demi sedikit
disosialisasikan. Salah seorang ahli yang mempunya konsepsi demikian itu yang
cukup terkenal dan besar pengaruhnya adalah James Mark Baldwin (1864-1934).</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Baldwin berendapat,
bahwa setidak-tidaknya ada dua macam peniruan, yaitu:</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Nondeliberate
imitation</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Deliberate
imitation<b style="mso-bidi-font-weight: normal;"> </b></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">    
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PERKEMBANGAN
PSIKO-FISIK SISWA</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Sebagian ahli
menganggap perkembangan sebagai proses yang berbeda dari pertumbuhan. Menurut
mereka, berkembang itu tidak sama dengan tumbuh, begitupun sebaliknya.
Perkembangan ialah proses perubahan kualitatif yang mengacu pada mutu fungsi
organ-organ jasmaniah, bukan organ-organ jasmaniahnya itu sendiri. Dengan kata
lain, penekanan arti perkembangan itu terletak pada penyempurnaan fungsi
psikologis yang disandang oleh organ-organ fisik. Perkembangan akan berlanjut
terus hingga manusia mengakhiru hayatnya. Sementara itu, pertumbuhan hanya
sampai manusia mencapai kematangan fisik.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Selanjutnya,
pembahasan mengenai perkembangan ranah-ranah psiko-fisik pada bagian ini akan
mefokuskan pada proses-proses perkembangan yang dipandang memiliki keterkaitan
langsung dengan kegiatan belajar siswa. Proses-proses perkembangan tersebut
meliputi:</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan motor (<i style="mso-bidi-font-style: normal;">motor development</i>)</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
kognitif (<i style="mso-bidi-font-style: normal;">cognitir development</i>)</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
sosial dan moral (<i style="mso-bidi-font-style: normal;">social and moral
development</i>)</span></div>
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<br /></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
motor (fisik) siswa</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Dalam psikologi,
kata <i style="mso-bidi-font-style: normal;">motor </i>digunakan sebagai istilah
yang menunjukkan pada hal, keadaan, dan kegiatan yang melibatkan otot-otot dan
gerakan-gerakannya, juga kelenjar-kelenjar dan sekresinya (pengeluaran
cairan/getah). Motor dapat pula dipahami sebagai segala keadaan yang
meningkatkan atau menghasilkan stimulasi/rangsangan terhadap kegiatan
organ-organ fisik.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Ada empat faktor
yang yang mendorong kelanjutan perkembangan <i style="mso-bidi-font-style: normal;">motor
skills </i>anak yang juga memungkinkan campur tangan orang tua dan guru dalam
mengarahkannya, yaitu:</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pertama</span></i><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">, pertumbuhan dan perkembangan sistem syaraf (<i style="mso-bidi-font-style: normal;">nervous system</i>). Sistem syaraf adalah
organ halus dalam tubuh yang terdiri atas struktur jaringan serabut syaraf yang
sangat halus yang berpusat di <i style="mso-bidi-font-style: normal;">central
nervous system. </i>Pertumbuhan syaraf dan perkembangan kemampuannya membuat
intelegensi (kecerdasan) anak meningkat dan mendorong timbulnya pola-pola
tingkah laku baru. Semakin baik perkembangan kemampuan sistem syaraf seorang
anak akan semakin baik dan beraneka ragam pula pola-pola tingkah laku yang
dimilikinnya. Namun uniknya, berbeda dengan organ tubuh lainnya, organ system
apabila rusak tak dapat diganti atau tumbuh lagi.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Kedua</span></i><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">, pertumbuhan otot-otot. Otot adalah jaringan sel yang
dapat berubah memanjang dan juga sekaligus merupakan unit atau kesatuan sel
yang memiliki daya mengkerut. Di antara fungsi-fungsi pokoknya ialah sebagai
pengikat organ-organ lainnya dan sebagai jaringan pembuluh yang
mendistribusikan sari makanan (Reber, 1988). Peningkatan <i style="mso-bidi-font-style: normal;">tonus </i>(tegangan otot) anak dapat menimbulkan perubahan dan
peningkatan aneka ragam kemampuan dan kekuatan jasmaniny. Perubahan ini tampak
sangat jelas pada anak yang sehat dari tahun ke tahun dengan semakin banyaknya
keterlibatan anak tersebut dalam permainan yang bermacam-macam atau dalam
membuat kerajinan tangan semakin meningkat kualitasnya dari masa kemasa.</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Ketiga</span></i><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">, perkembangan dan perubahan fungsi kelenjar-kelenjar
endokrin (<i style="mso-bidi-font-style: normal;">endocrine glands</i>). Kelenjar
adalah alat tubuah yang menghasilkan cairan atau getah, seperti kelenjar
keringat. Selanjutnya, kelenjar endokrin secara umum merupakan kelenjar dalam
tubuh yang memproduksi hormon yang disalurkan ke seluruh bagian dalam tubuh
melalui aliran darah.</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Keempat</span></i><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">, perubahan struktur jasmani. Semakin meningkat usia anak
akan semakin meningkat pula ukuran tinggi dan bobot serta proporsi
(perbandingan bagian) tubuh pada umumnya. Perubahan jasmani ini akan banyak
berpengaruh terhadap perkembangan kemampuan dan kecakapan <i style="mso-bidi-font-style: normal;">motor skills</i> anak. Kecepatan berlari, kecepatan bergerak,
kecermatan menyalin pelajaran, dan sebagainnya akan meningkat seiring dengan
proses penyempuenaan struktur jasmani siswa.</span></div>
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<br /></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
kognitif siswa</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Sebagian besar
psikolog terutama kognitivis (ahli psikologi kognitif) berkeyakinan bahwa proses
perkembangan kognitif manusia mulai berlangsung sejak ia baru lahir. Bekal
moral dasar perkembangan manusia, yakni kapasitas motor dan kapasitas sensori
seperti yang telah diuraikan di muka, ternyata sampai batas tertentu, juga
dipengaruhi oleh aktivitas ranah kognitif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
sosial dan moral siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Dalam proses-proses perkembangan lainnya,
proses perkembangan sosial dan moral siswa juga selalu berkaitan dengan proses
belajar. Konsekuensinnya, kualitas proses belajar (khususnya belajar sosial) siswa
tersebut, baik dilingkungan sekolah dan keluarga maupun dilingkungan yang lebih
luas. Ini bermakna bahwa proses belajar itu amat menentukan kemampuan siswa
dalam bersikap dan berperilaku sosial yang selaras dengan norma dan moral
agama, moral tradisi, moral hukum, dan norma moral yang lainnya yang berlaku
dalam masyarakat siswa yang bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Tokoh-tokoh psikologi telah banyak melakukan
penelitian dan pengkajian perkembangan sosial anak-anak usia sekolah dasar dan
menengah dengan penekanan khusus pada perkembangan moralitas mereka. Maksudnya,
setiap perkembangan sosial anak selalu dihubungkan dengan perkembangan perilaku
moral, yakni perilaku baik dan buruk menurut norma-norma yang berlaku dalam
masyarakat.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">FAKTOR-FAKTOR
YANG MEMPENGARUHI PERKEMBANGAN</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Persoalan mengenai
faktor-faktor apakah yang mempengaruhi perkembangan itu, atau kalau dirumuskan
lebih luas hal-hal apakah yang memungkinkan perkembangan itu, juga dijawab oleh
para ahli dengan jawaban yang bermacam-macam sekali. Pendapat yang bermacam-macam
itu pada pokoknya dapat digolongkan menjadi tiga golongan, yaitu:</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pendapat ahli-ahli yang mengikuti aliran
Nativisme</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pendapat ahli-ahli yang mengikuti aliran
Empirisme</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Pendapat ahli-ahli yang mengikuti aliran
Konvergensi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Nativisme</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Para ahli yang mengakui
aliran Nativisme berpendapat, bahwa perkembangan individu itu semata-mata
ditentukan oleh faktor-faktor yang dibawa sejak lahir (natus artinya lahir),
jadi perkembangan individu itu semata-mata tergantung kepada dasar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Empirisme</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Para ahli yang mengikuti pendirian Empirisme mempunyai pendapat yang
langsung bertentangan dengan pendapat ahli Nativisme. Kalau pengikut aliran
Nativisme berpendapat bahwa perkembangan itu semata-mata tergantung pada faktor
dasar, maka pengikut-pengikut aliran Empirisme berpendapat bahwa perkembangan
itu semata-mata tergantung pada faktor lingkungan, sedangkan dasar tidak
memainkan peranan sama sekali.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Konvergensi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Nyatalah kedua pendirian yang baru saja dikemukakan itu kedua-duanya
ekstrim, tidak dapat dipertahankan. Karena itu adalah sudah sewajarnya kalau
diusahakan adanya pendirian yang dapat mengatasi keberatsebelahan itu. Paham
yang dianggap mengatasi keberatsebelahan itu ialah paham konvergensi, yang
biasannya dirumuskan secara baik untuk pertama kalinnya oleh W. Stern.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-tab-count: 1;">            </span>Paham konvergensi ini berpendapat,
bahwa di dalam perkembangan individu itu baik dasar atau pembawaan maupun
lingkungan memainkan peranan penting.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-tab-count: 1;">            </span>Suatu pengupasan hal yang sama itu,
tetapi dari sudut yang agak berbeda adalah apa yang dikemukakan oleh Langeved.
Langeved secara fenomenologis mencoba menemukan hal-hal apakah memungkinkan
perkembangan anak itu menjadi orang dewasa, dan dia menemukan hal-hal yang
berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Justru
karena anak itu adalah makhluk hidup (makhluk biologis) maka dia berkembang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Bahwa
anak itu pada waktu masih sangat muda adalah sangat tidak berdaya, dan adalah
suatu keniscayaan bahwa dia perlu berkembang menjadi lebih berdaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Bahwa
kecuali kebutuhan-kebutuhan biologis anak memerlukan adannya perasaan aman,
karena itu perlu adanya pertolongan atau perlindungan dari orang yang mendidik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Bahwa
dalam perkembanganya anak tidak pasif menerima pengaruh dari luar semata-mata,
melainkan ia juga aktif mencari dan menemukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">SIFAT
ANAK-ANAK PADA MASA PERKEMBANGAN</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Anak-anak didik
kita selama masa perkembangannya itu mempunnyai kehidupan yang tidak statis,
melainkan dinamis, dan pendidikan yang diberikan kepada mereka haruslah
disesuaikan dengan keadaan kejiwaan anak-anak didik kita pada masa tertentu
dalam perkembangan mereka.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-tab-count: 1;">      </span>Sudah
barang tentu tidak ada orang yang menyangkal, bahwa perkembangan itu merupakan
hal yang kontinu, akan tetapi untuk dapat lebih mudah memahami dan
mempersoalkannya biasannya orang menggambarkan perkembangan itu dalam fase-fase
atau periode-periode tertentu. Masalah periodesasi ini biasannya juga merupakan
masalah yang banyak diperbincang kan oleh para ahli, pendapat mereka mengenai
dasar-dasar mengapa perlu dilakukan periodesasi itu juga bermacam-macam, akan
tetapi umumnya para ahli sependapat bahwa periodesasi itu dasarnya lebih
bersifat tekhnis daripada konsepsional.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">    
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PERKEMBANGAN
KOGNITIF SISWA</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Istilah “<i style="mso-bidi-font-style: normal;">cognitiv” </i>berasal dari kata <i style="mso-bidi-font-style: normal;">kognition </i>yang padanannya knowing,
berarti mengetahui. Dalam arti luas, <i style="mso-bidi-font-style: normal;">cognition
</i>(kognisi) ialah perolehan, penataan, dan penggunaan pengetahuan (Neisser,
1976). Dalam perkembangan selanjutnya istilah kognitif menjadi populer sebagai
salah satu dominan atau wilayah/ranah psikologis manusia yang meliputi setiap
perilaku mental yang berhubungan dengan pemahaman, pertimbangan, pengolahan informasi,
pemecahan masalah, kesengajaan, dan keyakinan. Ranah kejiwaan yang berpusat di
otak ini jga berhubungan dengan konasi (kehendak) dan efeksi (perasaan) yang
bertalian dengan ranah rasa (Chaplin, 1972).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-tab-count: 1;">      </span>Menurut
para ahli psikologi kognitif, pendayagunaan kapasitas ranah kognitif manusia
sudah mulai berjalan sejak manusia itu mulai mendaya gunakan kapasitas motor
dan sensorinya. Hanya, cara dan intensitas pendaya gunaan kapasitas ranah
kognitif tersebut tentu masih belum jelas benar. Argumen yang dikemukakan para
ahli mengenai hal ini antara lain ialah bahwa kapasitas sensori dan jasmani
seorang bayi yang baru lahir tidak mungkin dapat diaktifkan tanpa aktivitas
pengendalian sel-sel otak bayi tersebut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Tahap sensori motor</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Selama perkembangan
dalam periode sensori motor yang berlangsung sejak anak lahir sampai usia 2
tahun, intelegensi yang dimiliki anak tersebut masih berbentuk primitif dalam
arti masih didasarkan pada perilaku terbuka. Meskipun primitir dan terkesan
intelegensi dasar yang amat berarti karena ia menjadi fondasi untuk tipe-tipe
intelegensi tertentu yang akan dimiliki anak tersebut kelak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Tahap pra-operasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Perkembangan
kognitif pra-operasional terjadi dalam diri anak ketika berumur 2 sampai 7
tahun. Perkembangan ini bermula pada saat anak telah memiliki penguasaan
sempurna mengenai object permanen. Artinnya, anak tersebut sudah memiliki
kesadaran akan tetap eksisnya, suatu benda yang harus ada atau biasa ada,
walaupun benda tersebut seudah ditinggalkan atau sudah tak dilihat dan tak
didengar lagi. Jadi eksistensi benda tersebut berbeda dengan sensori-motori,
tidak lagi bergantung pada pengamatannya belaka. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Tahap konkret-operasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Berakhirnya tahap
perkembangan pra-operasional tidak berarti berakhirnya pula tahap berpikir
intuitif yakni berfikir dengan mengendalikan ilham seperti yang telah di
contohkan diatas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Dalam
konkret-operasional yang berlangsung hingga usia menjelang remaja, anak
memperoleh tambahan kemampuan yang disebut <i style="mso-bidi-font-style: normal;">system
of operations </i>anak memperolah tambahan kemampuan yang disebut berpikir ini
berfaedah bagi anak untuk mengkoordinasikan pemikiran dan idenya dengan
peristiwa tertentu kedalam sistem pemikirannya sendiri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Tahap formal-operasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Dalam tahap
perkembangan formal-operasional, anak yang sudah menjelang atau sudah menginjak
masa remaja, yakni usia 11 sampai 15 tahun, akan dapat mengatasi masalah
keterbatasan pemikiran konkret-operasional. </span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">DAFTAR
PUSTAKA</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Muhibbin
Syah, <i style="mso-bidi-font-style: normal;">Psikologi Belajar, </i>(Jakarta:
Rajawali Pers, 2012).</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Muhibbin
Syah, <i style="mso-bidi-font-style: normal;">Psikologi Pendidikan: Dengan
Pendekatan Baru, </i>(Jakarta: Remaja Rosda Karya, 2011).</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">Sumadi
Suryabrata, <i style="mso-bidi-font-style: normal;">Psikologi Pendidikan, </i>(Jakarta:
RajaGrafindo Persada, 2002).</span></div>
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BAB I PERKEMBANGAN PSIKO-FISIK SISWA

BAB I PENDAHULUAN Kiranya tidak dapat dipungkiri lagi, bahwa problem-problem yang tercakup dalam pembahasan mengenai per...

BAB I PENGELOLAAN ADMINISTRASI DAN PEMBIAYAAN KEUANGAN

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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjvGpFc7znVnMK1FIh-EupWtFAHZaXL9VoQcVoO_EXU-VC0_KBLFt-UwR96wkBhucrUmAaYEpyRuQ__i6wTvYtZyFVdBDWmVsFcKwAI4Ow1urq22VvjzvJXn5LIjKwUCM2MlAY_HlfKSP4/s1600/5380_100787686601735_100000115118658_19967_2957269_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjvGpFc7znVnMK1FIh-EupWtFAHZaXL9VoQcVoO_EXU-VC0_KBLFt-UwR96wkBhucrUmAaYEpyRuQ__i6wTvYtZyFVdBDWmVsFcKwAI4Ow1urq22VvjzvJXn5LIjKwUCM2MlAY_HlfKSP4/s320/5380_100787686601735_100000115118658_19967_2957269_n.jpg" width="320" /></a></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">BAB I</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PENDAHULUAN</span></b></div>
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<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; text-indent: 1.0cm;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam penyeleggaraan
pendidikan, keuangan dan pembiayaan merupakan potensi yang sangat menentukan
dan merupakan bagian yang tak terpisahkan dalam kajian administrasi
dan manajemenpendidikan. Komponen pembiayaan dan keuangan pada tingat
satuan pendidikan merupakn komponen produksi yang menentukan proses
terlaksananya kegiatan-kegiatan proses belajar-mengajar di sekolah bersama
komponen-komponen lain. Dengan kata lain, setiap kegiatan yang dilakukan
sekolah memerlukan biaya, baik disadari maupun tidak.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Komponen keuangan dan pembiayaan ini perlu dikelola
sebaik-baiknya agar dana yang adadapat dimanfaatan secara optimal untuk
menunjang tercapainya tujuan pendidikan. Hal ini penting, terutama dalam rangka
implementasi Manajemen Berbasis Sekolah, yang memberikan kewenangan sekolah
untuk mencari dan memanfaatkan berbagai sumber dana sesuai dengan keperluan
sekolah. Disebabkan pada umumnya dunia pendidikan selalu dihadapkan pada
masalah keterbatasan dana. Apalagi dalam berbagai kondisi pereokonomian dunia
yang sedag dilanda krisis.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[1]</span></sup></span></span></sup></span></a></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Berdasarkan pemikiran di atas, pengelolaan keuangan
pendidikan lebih difokuskan dalam proses merencanakan alokasi secara teliti dan
penuh perhitungan serta mengawasi pelaksanaan dana, bakbiaya operasional
maupun biaya kapital, disertai bukti-bukti secara administratif dan fisik
(material) sesuai dengan dana yang dikeluarkan.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">BAB II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PEMBAHASAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PENGELOLAAN
ADMINISTRASI DAN PEMBIAYAAN KEUANGAN</span></b></div>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">PENGERTIAN ADMINISTRASI KEUANGAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Administrasi keuangan sekolah adalah langkah
pengolahan keuangan sekolah mulai dari penerimaan sampai dengan bagaimana
mempertanggungjawabkan keuangan yang digunakan secara obyektif dan sistematis.
Langkah tersebut sangat penting sekali diperhatikan, karena masalah pembiayaan
adalah menjadi sarana vital bagi mati hidupnya suatu organisasi sekolah.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[2]</span></sup></span></span></sup></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Selain itu Mulyono, berpendapat bahwa administrasi
keuangan sekolah adalah seluruh proses kegiatan yang direncanakan dan
dilaksanakan atau diusahakan secara sengaja dan sungguh-sungguh, serta
pembinaan secara kontinu terhadap biaya operasional sekolah sehingga kegiatan
pendidikan lebih efektif dan efisien serta membantu pencapaian tujuan
pendidikan.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[3]</span></sup></span></span></sup></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Unsur biaya adalah hal yang menentukan dalam mekanisme
penganggaran. Penentu biaya sangat mempengaruhi tingkat efektivitas dan
efisiensi lembaga atau organisasi dalam mencapai tujuan tertentu. Kegiatan yang
dilaksanakan dengan biaya yang rendah dan hasilnya mempunyai kualitas yang
baik, maka kegiatan tersebut dapat dikatakan sebagai kegiatan yang dilaksanakan
secara efektif dan efisien.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dari beberapa pengertian di atas dapat disimpulkan
bahwa administrasi keuangan adalah sebuah analisis terhadap sumber-sumber
pendapatan  dan penggunaan biaya yang diperuntukkan sebagai
pengelolaan pendidikan secara efektif dan efisien dalam rangka mencapai tujuan
yang telah ditentukan.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[4]</span></sup></span></span></sup></span></a></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">KONSEP DASAR ADMINISTRASI KEUANGAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Sebelum kita memaparkan tentang keuangan
pendidikan, sebaiknya kita memahami bahwa pendidikan merupakan salah satu
sektor yang sangat penting dan menentukan pembangunan suatu bangsa. Menurut J.
Hallak (1969) dalam Analisis Biaya Pendidikan biaya dalam arti yang umum yaitu
dalam bentuk moneter/uang. Sementara STEPPES, biro perencanaan, Depdikbud
(1989) menyatakan bahwa konsep biaya dalam pendidikan terdiri dari seluruh
biaya yang dikeluarkan dan dimanfaatkan dalam penyelenggaraan pendidikan baik
oleh pemerintah, perorangan dan masyarakat untuk mndapatkan pendidikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam kaitan ini Zymelman (1975) dengan jelas
mengatakan bahwa pembiayaan pendidikan tidak hanya menyangkut analisis
sumber-sumber dana, tetapi juga menyangkut penggunaan dana-dana itu secara
efisien. Makin efisien sistem pendidikan, semakin kecil dana yang diperlukan
untuk pencapaian tujuan-tujuan pendidikan itu. Oleh karena itu dengan
pengelolaan dana secara baik akan membantu meningkatkan efisiensi
penyelenggaraan pendidikan. Artinya dengan anggaran yang tersedia dapat
mencapaitujuan pendidikan yang lebih produktif, efektif, efisien dan relevan
antara kebutuhan di bidang pendidikan dengan pembangunan dan masyarakat (<i>link
and match</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Ketersediaan dana merupakan salah satu syarat untuk
dapat dilakukannya berbagai kegiatan pendidikan. Bersama-sama dengan
unsur-unsur adminitrasi pendidikan lainnya, seperti manusia/personil,
fasilitas, dan teknologi pendidikan, dana berfungsi untuk kemudian menghasilkan
keluaran tertentu yang menunjang keberhasilan tujuan penyelenggaraan
pendidikan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Apabila dana yang diperlukan sudah cukup tersedia,
maka dituntut adanya pengelolaan yang cermat terhadap sumber-sumber dana.
Artinya selain memikirkan berapa jumlah dana yang mencukupi kebutuhan
pendidikan, perlu pula dipikirkan dana itu diperoleh.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Secara sederhana pengelolaan dana pendidikan itu
mencakup 2 aspek, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dimensi penerimaan atau sumber dana</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dimensi pengeluaran atau alokasi dana.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.15pt; text-align: justify; text-indent: 21.85pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dimensi penerimaan
antara lain bersumber dari: penerimaan umum pemerintah, penerimaan khusus
pemerintah yang diperuntukkan bagi pendidikan, iuran sekolah, dan
sumbangan-sumbangan masyarakat. Sedangkan dimensi pengeluaran meliputi:
pengeluaran modal/kapital atau anggaran pembangunan (<i>Capital
outlay/ependiture).</i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.15pt; text-align: justify; text-indent: 21.85pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Berdasarkan uraian di
atas, pengelolaan keuangan pendidikan lebih difokuskan dalam proses
merencanakan alokasi secara teliti dan penuh perhitungan, serta mengawasi
pelaksanaan penggunaan dana, baik untuk biaya operasional maupun biaya kapital,
disertai bukti-bukti secara administratif dan fisik (material) sesuai dengan
dana yang dikeluarkan.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[5]</span></sup></span></span></sup></span></a></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">SUMBER KEUANGAN PENDIDIKAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Sumber
penerimaan pendidikan meliputi sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Hasil penerimaan pemerintah umum</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Yang termasuk ke
dalam golongan ini yaitu semua penerimaan pemerintah dari pajak, pajak
pendidikan dari perusahaan-perusahaan, dan iuran-iuran pembangunan daerah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Penerimaan pemerintah khusus untuk pendidikan</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Yang termasuk dalam
golongan ini adalah antara lain bantuan atau pinjaman luar negeri, seperti
bantuan dari Badan Internasional PBB (UNICEP atau UNESCO), pinjaman bank dunia.
Bantuan yang bersumber dari luar negeri ini mencakup bantuan teknik dan bantuan
modal berupa pinjaman dan hibah. Dana yang diperoleh khusus untuk pendidikan
ini diberikan kepada pendidikan dasar, menengah, pendidikan tinggi, dan
pendidikan luar sekolah. Di samping itu juga diperlukan untuk kegiatan
perencanaan pendidikan, kegiatan penelitian, pengelolaan pendidikan, dan
beasiswa untuk belajar di luar negeri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Iuran sekolah</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Termasuk dalam
golongan ini adalah sumbangan pembinaan pendidikan (SPP) atau BP3, yaitu
bantuan dana yang diterima dari peserta didik atau orang tua siswa pada setiap
bulan yang di setorkan ke kantor dinas pendidikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Sumbangan-sumbangan sukarela dari masyarakat</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Termasuk dalam
golongan ini adalah sumbangan-sumbangan swasta, perorangan atau keluarga,
badan-badan sukarela dan kelompok. Sumbangan perorangan atau keluarga siswa
tidak hanya dalam bentuk uang, tetapi juga tanah, tenaga dan bahan bangunan
untuk mendirikan sekolah.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[6]</span></sup></span></span></sup></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"> </span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">JENIS-JENIS PENGELUARAN
PENDIDIKAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dimensi
alokasi secara garis besar digolongakn ke dalam dua jenis pengeluaran, yaitu
pengeluaran rutin yang sufatnya berulang (<i>recurrent expenditure)</i> atau
aktiva lancar dan pengeluaran kapital/modal (<i>capital expenditure</i>) atau
aktiva tetap. Pengeluaran rutin atau berulang adalah biaya yang digunakan
secara berkala dalam suatu masa tertentu (bulanan atau tahunan) seperti gaji
guru, gaji pengelola, upah pegawai,, pembelian bahan-bahan ATK, biaya
pemeliharaan gedung, halaman sekolah, dan dana-dana operasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dana
yang dipergunakan dalam kegiatan rutin ini memrlukan pengelolaan yang baik,
terutama bagi lembaga pendidikan swasta (swadana) atau tidak terdapat bantuan
pemerintah. Untuk ini perlu dikuasai prinsip-prinsip pengelolaan kas,
pengelolaan utang, dan pengelolaan barang/ fasilitas. Pengelolaan kas terutama
menyangkut hal-hal sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Penentuan jumlah uang tunai kas yang diperlukan agar
tidak berlebihan dan juga tidak terlampau kecil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pengendalian aliran-aliran uang tunai, baik yang masuk
ke sekolah maupun yang dikeluarkan oleh sekolah. Sedangkan pengelolaan utang
menyangkut syarat-syarat dan sanksi-sanksi yang dikenakan jika meminjam dana
dari pihak luar baik jangka panjang ataupun janga pendek. Dalam hal ini perlu
diperhitungkan masak-masak berapa jumlah uang yang layak/rasional untuk
diinventarisasikan dalam pendidikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Demikian
pula dengan biaya modal atau aktiva tetap yang dipergunakan untuk mendirikan
bangunan sekolah, pembelian tanah, sarana pendidikan lainnnya, kantin,
poliklinik, sarana olah raga(<i>sport hall</i>) yang relatif besar, memerlukan
pengelolaan dengan baik.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn7" name="_ftnref7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[7]</span></sup></span></span></sup></span></a></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">    
</span></span></span></b><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">FUNGSI DAN CONTOH TEKNIK PENYUSUNAN ANGGARAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Disamping
memberikan semacam kerangka operasional dalam biaya dan waktu kegiatan yang
dilaksanakan, anggaran berfungsi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dapat dijadikan alat untuk mendelegasikan wewenang
dalam pelaksanaan suatu rencana. Anggaran dirancng dengan mencantumkan
penanggung jawab suatu kegiatan tertentu(penetapan pimpinan proyek). Jadi, jika
anggaran disetujui oleh yang berwenang, maka pendelegasian fungsi itu juga
disetujui</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dapat menjadi alat pengawasan dan penilaian suatu
penampilan (<i>performnce</i>).</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dengan membandingkan pengeluaran
biaya suatu kegiatan dengan alokasi anggaran dan tingkat penggunaannya,
merupakan pedoman sederhana untuk mengetahui sampai dimana tingkat efektifitas
dan efisiensi kegiatan yang bersangkutan. Apabila anggaran dirancang dengan
benar, maka anggaran itu akan menjadi alat pengumpul data tentang hasil dan
besarnya biaya suatu program.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">    
</span></span></span></b><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">CONTOH BENTUK-BENTUK
PENGANGGARAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Bentuk penganggaran butir per butir (<i>line</i> <i>item</i> <i>budget</i>) </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Bentuk ini paling banyak digunakan dan dikateorikan sebagai
yang konvensional dan tradisional. Meskipun memudahkan dalam pengawasan
pengeluaran biaya. Tetapi sistem ini tidak membantu dalalm pengambilan
keputusan seperti dalam mengevaluasi harga dalam hubungannya dengan pancapaian
suatu program. Kelemahan lainnya yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Tidak dapat menunjukkan hubungan antara masukan
program dan pengeluaran,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">tidak dapat berfungsi sebagai bahan pertimbangan dalam
pengambilan keputusan, karena tidak memberikan analisis untung rugi (<i style="mso-bidi-font-style: normal;">cost benefit</i> <i style="mso-bidi-font-style: normal;">analysis</i>) dari berbagai alternatif</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Lebih mengarahkan perhatian pada pembukuan, dan tidak
terhadap tujuan suatu program.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Anggaran program (<i style="mso-bidi-font-style: normal;">program
budget</i>)</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Bentuk ini lebih menekankan pada hasil suatu program
yang telah ditetapkan. Pada anggaran butir per butir program, biaya dihitung berdasarkan
jenis butir(items) yang akan dibeli, sedangkan dalam program biaya dihitung
berdasarkan jenis program. Misalnya dalam anggaran butir per butir disebutkan
“Gaji guru”, sedangkan dalam anggaran program disebutkan “gaji guru untuk
percobaan pengajaran IPA”. Keuntungan bentuk ini antara lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Mengorganisasikan sejumlah besar pengeluaran menjadi
rencana logis dan konkrit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Merangsang perencanaan tahunan ganda dan reevaluasi
periodik dari pelaksanaan rencana</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Menghindari sentrlisasi yang berlebihan, dimana
keputusan menumpuk di tingkat atas.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Anggaran berdasarkan hasil (<i style="mso-bidi-font-style: normal;">parformance budget)</i></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Sesuai dengan artinya anggaran ini menekankan hasil
daripada keterincian alokasi anggaran. Dalam bentuk ini pekerjaan dalam suatu
program dipecah dalam bentuk beban kerja dan unit penampilan yang dapat diukur.
Hasil pengukuran ini dipergunakan untuk menghitung masyukan dana dan tenaga
yang diperlukan untuk mencapai tujuan program. Anggaran berdasarkan hasil ini
merupakan alat manajemen yang dapat mengidentifikasi secara jelas satuan dari
hasil suatu program dan sekaligus merinci butir per butir kegiatan yang harus
dibiayai. Bentuk ini menuntut akuntansi yang teliti dan pemroses data yang
akurat. Hal ini mengakibatkan sistem ini menjadi relatif mahal terutama bagi
lembaga yang kecil/belum berkembang.<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn8" name="_ftnref8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><sup><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">[8]</span></sup></span></span></sup></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">G.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PENGAWASAN KEUANGAN PENDIDIKAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Yang<b> </b>dimaksud
dengan pengawasan keuangan adalah suatu pemeriksaan yang terutama ditujukan
pada masalah keuangan (transaksi, dokumen, buku, daftar, serta laporan), antara
lain untuk memperoleh kepastian bahwa transaksi keuangan dilakukan sesuai
undang-undang, peraturan, keputusan, instruksi untuk menilai kewajaran yang
diberikan oleh laporan keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Sedangkan
proses pengawasan adalah serangkaian tindak dalam melaksanakan pengawasan.
Langkah-langkah pengawasan baik fungsional maupun melekat(pengawasan atasan
langsung) menurut Stoner (1987):</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo5; text-align: justify; text-indent: -22.65pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Penetapan beberapa
jenis standar/patokan yang dipergunakan berupa ukuran kuantitas, kualitas,
biaya dan waktu</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo5; text-align: justify; text-indent: -22.65pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Membandingkan atau
mengukur kenyataan yang sebenarnya terhadap standar</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo5; text-align: justify; text-indent: -22.65pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Mengidentifikasi
penyimpangan dan sekaligus pengambilan koreksi.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">H.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span></b><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">CARA
MEMPERTANGGUNGJAWABKAN KEUANGAN</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Beberapa
prinsip yang dujadikan pegangan yang dijadikan pegangan dalam kegiatan
mempertanggungjawabkan keuangan yang dilakukan oleh atasan langsung meliputi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Diusahakan secara singkat dan dilaksanakan pada setiap
akhir pekan.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Periksa terlebih dahulubuku kas umum dalam hubungannya
dengan buku yang lain setiap akhir bulan.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Diperingatkan kepada bendaharawan mengenai: pengiriman
SPJ(surat pertanggung jawaban) bulanan, penyetoran MPO/PPn</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Diperiksa pengurusan barang inventaris dan penyimpanan
dokumen pertinggal keuangan sewaktu-waktu.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Diadakan pemeriksaan kas dengan menyusun berita acara
pemeriksaan kas setiap akhir triwulan secara teratur</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Atasan langsung bendaharawan bertanggung jawab atas
kerugian keuangan negara.</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>

<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;">DAFTAR PUSTAKA</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 243.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-tab-count: 1;">                                                                                 </span></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;">Burhanuddin,<span class="apple-converted-space"> </span><i>Analisis
Administrasi dan Kepemimpinan Pendidikan</i>, ( Jakarta: Bumi Aksara, 1994).</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"></span></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;">E. Mulyasa,<span class="apple-converted-space"> </span><i>Manajemen
Berbasis Sekolah; Konsep, Strategi, dan Implementasi</i>, (Bandung: Remaja
Rosdakarya, 2002).</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"></span></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;">Mulyono,<span class="apple-converted-space">  </span><i>Konsep
Pembiayaan Pendidikan,<span class="apple-converted-space"> </span></i>(Yogyakarta:
Ar-Ruzz Media, 2010).</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"></span></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<span style="height: 2px; left: 0px; margin-left: -1px; margin-top: 15px; mso-ignore: vglayout; position: absolute; width: 60px; z-index: 251658240;"><img height="2" src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtmlclip1\01\clip_image001.gif" width="60" /></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"><span style="mso-spacerun: yes;">                </span>,<span class="apple-converted-space"> </span><i>Manajemen Administrasi &
Organisasi Pendidikan</i>, (Yogyakarta: Ar-Ruzz Media,<span style="mso-spacerun: yes;">  </span>2009).</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"></span></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: 36.0pt; tab-stops: 104.85pt; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Tim
Dosen Administrasi Pendidikan, <i>Pengelolaan Pendidikan, </i>(Bandung:
Universitas Pendidikan Indonesia, 2003).</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt; mso-themecolor: text1;"></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div style="mso-element: footnote-list;">
<br clear="all" />

<div class="MsoFootnoteText" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><sup><span style="color: black; mso-themecolor: text1;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">[1]</span></sup></span></span></span></sup></span></a><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">
<span style="background: white;">E. Mulyasa,<span class="apple-converted-space"> </span><i>Manajemen
Berbasis Sekolah; Konsep, Strategi, dan Implementasi</i>, (Bandung: Remaja
Rosdakarya, 2002), hal. 47-48.</span></span></div>
</div>
<div id="ftn2" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><sup><span style="color: black; mso-themecolor: text1;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">[2]</span></sup></span></span></span></sup></span></a><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">
<span style="background: white;">Burhanuddin,<span class="apple-converted-space"> </span><i>Analisis
Administrasi dan Kepemimpinan Pendidikan</i>, ( Jakarta: Bumi Aksara, 1994),
hlm. 59.</span></span></div>
</div>
<div id="ftn3" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><sup><span style="color: black; mso-themecolor: text1;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">[3]</span></sup></span></span></span></sup></span></a><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">
<span style="background: white;">Mulyono,<span class="apple-converted-space"> </span><i>Manajemen
Administrasi & Organisasi Pendidikan</i>, (Yogyakarta: Ar-Ruzz Media, <span style="mso-spacerun: yes;"> </span>2009), hlm. 181.</span></span></div>
</div>
<div id="ftn4" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><sup><span style="color: black; mso-themecolor: text1;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">[4]</span></sup></span></span></span></sup></span></a><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">
<span style="background: white;">Mulyono,<span class="apple-converted-space"> </span><i>Konsep
Pembiayaan Pendidikan,<span class="apple-converted-space"> </span></i>(Yogyakarta:
Ar-Ruzz Media, 2010), hlm. 78.</span></span></div>
</div>
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<div class="MsoFootnoteText" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><sup><span style="color: black; mso-themecolor: text1;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><sup><span style="color: black; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">[5]</span></sup></span></span></span></sup></span></a><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">
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Dosen Administrasi Pendidikan, <i>Pengelolaan Pendidikan,</i>(Bandung:
Universitas Pendidikan Indonesia, 2003), hal. 133-134.</span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"></span></div>
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