This study aims to determine the management of education costs at Tk Al-Adabiy Pontianak in 2020/2021. The method used is descriptive qualitative. The research subjects consisted of 2 people, namely the head of the kindergarten and the teacher of Al-Adabiy Pontianak. Data collection techniques used interview and documentation techniques, data collection tools were interview and documentation guides, data analysis techniques used data reduction, data presentation, withdrawal and testing, triangulation of data validity testing. The results showed that (1) the process of receiving tuition fees at Al-Adabiy Kindergarten Pontianak in 2020/2021 came from three sources, namely, the education office and parents; (2) the process of spending education costs at Al-Adabiy Kindergarten Pontianak in the Year 2020/2021, namely from the foundation used to pay for electricity, PDAM, payment for uniforms and registration fees, funds from the education office are allocated for learning activities, educational game tools, activities support such as scales and head circumference, payment of teacher fees, and transportation. Meanwhile, funds from parents were allocated for the purchase of uniforms, study equipment, building fees, tuition fees and infaq for the al-adabiy orphanage; (3) accountability for education in TK Al-Adabiy Pontianak in 2020/2021 to LPJ to the Foundation is carried out by telephone and face to face, accountability for costs to the education office in the form of detailed reports with proof of expenses and income in the form of receipts according to RKAS, LPJ to parents through details SPP.
