O Financiamento da Educação Infantil nos municípios da região do Jalapão – Tocantins: (in)capacidades e desigualdades no atendimento da meta 1 do PNE/PME

The article presents the results of a study on the financing of early childhood education in municipalities in the region of Jalapão - Tocantins. The same came from the following question: how is the financing of early childhood education in the municipalities of the region of Jalapão/TO for the universalization and fulfillment of Goal 1 of the PNE/PME? As a general objective, we sought to understand the educational financing policy of the municipalities in the Jalapão region for the universalization of early childhood education in compliance with Target 1 of the PNE/PME. This is a qualitative research, having as a time frame the period from 2015 to 2019 and a spatial focus on the eight municipalities in that region. The results showed the difficulties and dependence of municipalities on collaborative actions by federated entities, especially resources from FUNDEB, showing several incapacities to universalize early childhood education and overcome educational inequalities.

CONCEPTUAL MODEL OF QUALITY-BASED EDUCATION FINANCING MANAGEMENT IN MODERN PESANTREN

Penelitian ini bertujuan untuk mengidentifikasi model konseptual manajemen pembiayaan pendidikan berbasis mutu di pesantren modern. Penelitian ini menggunakan metode multikasus karena ada dua lokus penelitian, yaitu Pesantren Daarut Tauhiid Bandung dan Pesantren Modern Sahid Bogor. Adapun teknik pengumpulan data dilakukan dengan cara wawancara. Sedangkan teknik analisis adalah analisis lintas kasus. Hasil penelitian menunjukkan bahwa model konseptual manajemen pembiayaan pendidikan berbasis mutu di pesantren modern dilakukan mulai dari perencanaan, pengorganisasian, pelaksanaan, pengawasan, pertanggungjawaban, dan perbaikan berkelanjutan pembiayaan pendidikan. Perencanaan pembiayaan pendidikan berpedoman pada tiga hal, yaitu rencana pengembangan yayasan, rencana strategis (renstra) yayasan, dan program kerja pesantren. Pengorganisasian pembiayaan pendidikan secara struktural terdapat pembagian tugas antara pengelola dan pengawas internal pembiayaan. Dalam melaksanakan pembiayaan pendidikan, para pengelola pembiayaan secara konsisten berpedoman pada prinsip-prinsip pencatatan penerimaan dan pengeluaran keuangan. Sedangkan dalam pengawasan pembiayaan pendidikan, audit internal dilakukan secara berkala. Pertanggungjawaban pembiayaan pendidikan diwujudkan dengan pelaporan penggunaan pembiayaan yang tepat waktu, akurat, transparan, dan akuntabel. Perbaikan berkelanjutan pembiayaan pendidikan dilakukan dengan dua tahap, yaitu bulanan dan tahunan. Dengan demikian, model konseptual manajemen pembiayaan pendidikan berbasis mutu di kedua pesantren modern dilakukan secara komprehensif-integral. The purpose of this study was to identify the conceptual model of quality-based educational financing management in modern pesantren (Islamic boarding school). This study used a multi-case method because there were two research locations, namely the Pesantren Daarut Tauhiid in Bandung and the Pesantren Modern Sahid in Bogor. The data collection techniques was taken by interview and the analysis technique used a cross-case analysis. The results showed that the conceptual model of quality-based educational financing management in modern pesantren was carried out starting from planning, organizing, implementing, monitoring, accountability, and continuous improvement of educational financing. Educational financing planning was guided by three points, namely the foundation’s development plan, the foundation’s strategic plan (renstra), and the pesantren’s work program. In educational financing organization, structurally, there was a division of tasks between the manager and the financing internal supervisor. Educational financing implementation was consistently guided by the principles of recording financial income and expenditure. Educational financing was supervised by conducting internal audit regularly. Educational financing accountability was performed by reporting the use of financing timely, accurate, transparent, and accountable. Continuous improvement of educational financing was carried out monthly and annually. To conclude, conceptual model of quality based-education financing management at both pesantren is implemented comprehensively and integrally.

O "problema nacional": a história de uma emenda que transformou o financiamento da educação no Brasil

O presente trabalho, construído como um estudo exploratório, teve como base a pesquisa junto aos Anais e Diários da Assembléia Nacional Constituinte de 1933-1934, a consulta aos Decretos editados pelo Governo Provisório de Vargas (1931-1934) e o levantamento bibliográfico pertinente, com o objetivo de fornecer subsídios para a compreensão do processo de efetivação das propostas relacionadas ao financiamento e à instituição da vinculação de verbas para a educação, originada na Constituição de 1934. As raízes se encontram no final dos anos 20 e especialmente na década de 1930, com a luta dos Pioneiros da Educação Nova. De certa forma, o "semeador" foi o professor, médico e constituinte Miguel Couto, autor de uma emenda constitucional que mudaria a história do financiamento à educação no Brasil. Palavras-chave: verbas para a educação; financiamento da educação; pioneiros de 1932; Assembléia Nacional Constituinte de 1933-1934. Abstract This exploratory paper aims to offer elements for understanding the process of approval of the proposals related to financing and earmarking resources in favor of public education, established for the first time by the 1934 Constitution. It is based on the analysis of the Annals and the daily Gazette of the 1933-1934 National Constituent Assembly, as well as the decrees of Vargas's provisional government (1931-1934) and the concerning literature. Historical information reveals that those achievements had their roots in the Pioneers of New Education movement, in the 1920's and 1930's. One of its most outstanding members, Miguel Couto, a renowned physician and professor, deputy at the Assembly, proposed the amendments that changed the history of educational financing in Brazil. Keywords: financial resources in favor of education; educational financing; 1932 Pioneers of New Education; 1933-1934 National Constituent Assembly.