ANALYSIS OF SCHOOL BUDGET CONTROL BASED ON THE BREAK-EVEN POINT APPROACH TO MINIMIZE OPERATIONAL DEFICITS

Abstract

This research is motivated by the high risk of operational deficits and monthly liquidity constraints at MTs Bodronoyo Jiwan Madiun. The main problem stems from the uncertainty and fluctuations in monthly student tuition payments, exacerbated by delays in the disbursement of School Operational Assistance (BOS) funds. This financial situation is further compromised by the implementation of a very conventional budget control system without accurate mapping of the cost structure. This research aims to describe the mechanism for identifying the separation of fixed and variable costs, analyze the actual impact of fluctuations in tuition revenue on cash flow, and formulate a Break Even Point (BEP) formula as a preventive control instrument. The research method used is descriptive qualitative. Data collection was conducted through a triangulation approach, which included in-depth interviews, direct observation, and documentation analysis of cash flow statements and the School Operational Assistance (RKAM). The results revealed that the madrasah's fixed costs reached Rp10,000,000 per month, while variable costs amounted to Rp4,000,000 per month. By achieving a total real combined income of Rp32,250,000 per month, the contribution margin calculation is Rp483,000 per student. Based on the BEP formula, the operational break-even point is at the threshold of 21 students per class. This calculation serves as a threshold instrument and managerial guideline for madrasah principals in reducing variable expenses to maintain cash stability.

Keywords Break-Even Point, Budget Control, Liquidity, Operational Costs, Financial Management.