769 International Journal of Progressive Sciences and Technologies (IJPSAT) ISSN: 2509-0119. © 2020 International Journals of Sciences and High Technologies http://ijpsat.ijsht-journals.org Vol. 20 No. 1 April 2020, pp. 221-226 Corresponding Author: Sugeng Suyatno 221 Optimization of Primary School Income Budget Sugeng Suyatno 1 , Muhammad Kristiawan 2 , Yessi Fitriani 3 1 SD Negeri 11 Selat Penuguan, 2 Universitas Bengkulu, 3 Universitas PGRI Palembang Abstract – This study aimed at determining the optimization of primary school income and cost budget. This study used descriptive qualitative method by applying observation, interview, and documentation as instrument on school financial management. The research sample was 12 people. Data were analyzed applying data reduction, data presentation, and data verification. The results showed that it needs optimization of school fund to overcome 1) less mature and detailed planning in preparing the school work budget plan for one year; 2) no establishing transparency in managing school finances, evaluating and reporting accountably; 3) need adding infrastructure. Keywords – Optimization, Budget Income, Expenses Budget. I. INTRODUCTION This research was motivated by a joint meeting on 28 May 2018, in the Pulau Rimau after the distribution of School Operational Assistance funds with verification and validation of usage and reporting every quarter, and researchers directly participated as School Operators in SD Negeri 23 Pulau Rimau in the reporting. In routine activities, by seeing and experiencing as a school operator, they are aware of the various problems faced by diverse schools. The point is that the greater the funds received by the school, the more complicated the financial management will be. For this reason, we describe there are three problems faced by schools 1) school financial management; 2) transparent managerial principal; 3) school infrastructure utilization. From the results of the description of the above problems, researchers have a framework to express the problems above which are essentially in the management of education funding in the form of money. As a material for consideration, researchers describe the assumptions found in 23 Elementary Schools of Pulau Rimau, as school data. In accordance with the above background the researchers took the initiative to express at least minimize accurate and accountable school financial reports and therefore bravely gave the title of the research "Optimization of Primary School Income Budgeting" so that this research could run well, we needed collaboration with relevant parties such SD Negeri 23 Pulau Rimau, and other related areas. Geographically 23 Primary Schools of Pulau Rimau are located -2.6073 degrees latitude, and 104.4102 degrees longitude according to satellite data on the layout, located in the Purwodadi Village, formerly of the Transmigration Area, in the placement of 1989/ 1990. 1990 was still under the auspices of Transmigration under the name of SD VII Transmigration Placement Unit VIII, with existing vehicles tackled (the boat was given a diesel engine). The distance between the location of the school and the Pulau Rimau sub- district is approximately 60 km, and to the city the distance is 120 km, for the communication process is very difficult to