Application of Accounting Principles to Improve the Quality of Fund Management at Mambaul Huda Tunjungrejo Pati Elementary School

Improving the quality of fund management is essential in educational institutions, especially to meet and ensure students' needs for quality learning. Therefore, MI Mambaul Huda Tunjungrejo Margoyoso Pati optimizes its fund management system by applying accounting principles. This study aims to identify in depth the application of accounting principles to improve the quality of educational fund management at MI Mambaul Huda Tunjungrejo Margoyoso Pati effectively and efficiently. This study uses a qualitative approach with a case study method. The results of this study indicate that MI Mambaul Huda has significant government funding for operations and encourages highly accountable and transparent accounting practices. The optimization of educational fund management must be classified in detail to measure the cost efficiency per unit or per student and ensure that the budget allocation truly supports quality improvement and meets the learning process needs of students at the madrasah. The principles of educational accounting are applied to facilitate the fund management process, including the principles of historical cost accounting, revenue recognition, matching, consistency, and full/complete disclosure, so that financial reports can serve as parameters in quality control and evaluation based on an approach of fund management efficiency to achieve educational goals.