Along with the demands of an autonomous environment, it has an impact on the condition of schools that are increasingly competitive. Good management of education costs optimizes school functions to be more efficient and effective so as to improve school performance, quality and competitiveness. The results of the author's observations by observing several complaints from educators in designing activity programs to improve the quality of education require critical educational activities for educators and principals about education finance management. By using the workshop method, it is hoped that the objectives of this PKM activity are (1) providing knowledge to educators in preparing programs according to the education budget and (2) Providing skills in managing education budgets. This activity is designed offline whenever possible in the Meeting Hall at SDN 004 Bontang City and online if participants from outside Bontang City are not possible (during the COVID-19 Pandemic) to be carried out using the Zoom application.  The methods used are explanatory methods, demonstrations and practices by means of seeding and questioning. The implementation of activities is carried out by providing material on strategic management of program preparation. The expected result in this training is that all skilled educators develop a program of activities with the preparation of the right budget

This study aims to describe the implementation and evaluation of budget allocation policies for high school and vocational education in Kutai Kartanegara Regency and what obstacles are faced by the government in the education budget allocation policy. This study uses a qualitative approach with the policy evaluation method Context, Input, Process, Product (CIPP) model. Data collection in the study involved ten participants consisting of the Head of the Education and Culture Office of East Kalimantan, Member of Commission IV of the DPRD of East Kalimantan Province. Principal of SMAN 1 Tenggarong, Principal of SMAN 2 Tenggarong, Principal of SMAN 3 Kota Bangun, Principal of SMAN 2 Tenggarong Seberang, Principal of SMAN 1 Muara Badak, Principal of SMKN 3 Tenggarong, Principal of SMKN 1 Tenggarong Seberang, and Principal of SMKN 2 Sebulu. Data collection methods are observation, interviews, and documentation. The process of data analysis was carried out through the stages of reduction, presentation, and conclusion drawing as well as analysis of the evaluation of the CIPP model. The results of this study indicate that: (1) The implementation of the education budget allocation policy in Kutai Kartanegara Regency is carried out by the East Kalimantan Provincial Government through the Department of Education and Culture by allocating a budget for the education sector of Rp 2.1 trillion. The budget is used by the Department of Education and culture with 2 expenditure compositions, namely direct expenditure, and indirect expenditure; (2) Based on the evaluation, decisions can be formulated into 4, namely: decisions on planning, decisions on procedures, decisions on implementation and decisions on follow-up; (3) The obstacle faced is the limited number of activity items, especially the existence of policies that regulate budget proposals for schools which must be based on the number of students. This causes delays and delays in the construction and development of schools that have a shortage of students.