The validity of regional autonomy very influences to the system of
educational budgeting in respective Junior High School. Although the government
had budgeted 20% from Regional Budgeting Revenue Plan for Educational Fund,
however it can behave as the trigger of the potential to financial deviation in
Junior High School, by reason of the weakness of supervisory towards the use of
Regional Budgeting Revenue Plan. Every fund withdrawing of which is purposed
to the students by the part of school, it makes the part of parents not comprehend
about the use of that fund. The potential of deviation can came from the fund
collection of which is conducted during the registration of new students and older
grade students periodically of which is determined by each school and the
responsibility report of fund use conducted by the part of school is lack of
transparency towards all of students’ parent, thus it tends to emerge any potential
of financial deviation. The part of school has to become transparent towards the
fund use of educational activities, in addition of Educational Institution should
optimize the supervisory towards the financial implementation of school and give
the firm punishment towards the persons who conduct financial deviation in
Junior High School.