Analysis of Budget Management Efficiency at The Indonesian International School Yangon

This study analyzes the budget management efficiency at the Indonesian International School Yangon (IISY) and identifies influencing factors. IISY, as part of Indonesia’s soft power diplomacy in Myanmar, faces operational challenges following the 2021 coup, leading to reduced student enrollment and revenue. The research uses a quantitative descriptive approach, analyzing financial and operational data from the 2021-2022 to 2024-2025 academic years. The study employs techniques such as expenditure variance calculation and financial ratio analysis (e.g., Cost per Student Ratio and Personnel Expenditure Ratio). The findings show fluctuating efficiency, with IISY's budget deemed "Inefficient" in the 2022-2023 and 2024-2025 academic years due to negative expenditure variances and a rigid cost structure. Personnel expenses account for over 75% of the budget, and a decline in student numbers exacerbates inefficiency, as fixed costs remain unchanged. External factors, such as national instability, and internal factors, like limited budget flexibility and planning, contribute to this inefficiency. The study recommends improving budget planning accuracy, optimizing non-personnel spending, and increasing student enrollment to enhance operational sustainability.