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<http://eprints.uny.ac.id/id/eprint/71152> <http://purl.org/ontology/bibo/abstract> "Fokus penelitian ini adalah Pola manajemen biaya operasional pendidikan kejuruan yang diharapkan dapat sebagian dasar Pemerintah menetapkan pola manajemen biaya operasional SMK.\r\nPenelitian menggunakan metode kualitatif. Data dikumpulkan melalui kaji dokumen keuangan sekolah dan wawancara mendalam kepada pengelola keuangan empat SMK di Yogyakarta. Informan sebanyak 50 orang, terdiri atas enam Dikmen SMK, enam pengawas SMK, enam kepala sekolah, 18 bendahara, enam komite sekolah, enam waka kurikulum, dan enam ketua jurusan.\r\nHasil penelitian adalah sebagai berikut; 1) Manajemen biaya operasional SMK melibatkan pendidikan yg dapat membantu peningkatan mutu sesuai dengan kebutuhan belajar peserta didik. 2) biaya operasional SMK disusun berdasarkan Rencana Kegiatan dan Anggaran Sekolah (RKAS/RAPBS) yang dilakukan secara partisipatif, transparan dan akuntabel; 3) Sumber biaya berasal dari Dinas Pendidikan Pusat sebesar Rp. 500.000,- Dinas Pendidikan Provinsi 255.000,- dan Dinas Kabupaten sebesar Rp. 500.000,- per siswa 4) Return on invesvmen kegiatan siswa sebesar 37% layak dilaksanakan; 5) Evaluasi dan pengendalian manajemen biaya operasional SMK berorientasi pada peningkatan mutu, sesuai dengan kebutuhan peserta didik."^^<http://www.w3.org/2001/XMLSchema#string> .
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