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This study was aimed at describing educational finance management at high schools in Malang, East Java Indonesia. The focuses of this study were (1) the educational fun raising sources, (2) the educational activities and budgetting plan, (3) Budget Expenses and Finalization, and (4) Financing Report. This study employed descriptive qualitative approach with Multi-sites Study Design. Subjects of this study were three High Schools in Malang, East Java, Indonesia. Data were collected by using observation, interview, and documentation and analized interactively (Miles and Huberman, 1984) by using Modified Analytic Induction (Bogdan and Biklen, 1982). Results of this Study revealed that (1) The main and potential sources of public high school financing was the government in the School Operational Assistance Program, parents in the tuition fees scheme, public donations, Company Social Responsibilities Program, and Sponsors, (2) The school activities and budgetting plan includes the planning of activities and details of the budget in the form of the so-called RKAS (AnnualSchool Activities and Budgetting Plan), (3) The budget expences was strictly guided by the principal, done according to the principal's leadership style, and governed by general government regulations, and each school regulations, (4) The financing report must have been managed by project leaders to be reported to the school treasurers and principals and by the school management to be reported to financing sources.

Educational Financing Management in Public High School: A Multi-sites Study of Three Public Senior High Shools in Malang)