Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMAN 1 Jetis Kabupaten Bantul

HIDAYATUN, NUR ARIFAH (2022) Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMAN 1 Jetis Kabupaten Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi covid 19 yang melanda Indonesia membawa dampak yang cukup signifikan bagi keuangan negara. Dampak tersebut berupa penurunan penerimaan negara yang sangat drastis hingga kenaikan belanja yang sangat tinggi. Oleh karenanya, pemerintah melakukan langkah refocusing anggaran guna mengatasi dampak tersebut, yakni dengan refocusing TKDD. Dalam refocusing TKDD, salah satu anggaran yang terdampak adalah Dana Alokasi Khusus Non Fisik, khususnya Dana Bantuan Operasional Sekolah (Dana BOS). Alokasi Dana BOS mengalami penurunan akibat refocusing tersebut, sehingga sekolah harus melakukan pengoptimalan penggunaan Dana BOS. Akan tetapi, masih terdapat banyak permasalahan yang terjadi dalam pengelolaan Dana BOS oleh sekolah. Berdasarkan hal tersebut, maka perlu dilakukan penelitian mengenai pengelolaan Dana BOS guna mengetahui kesesuaian prosedur pengelolaan serta permasalahan dalam pengelolaan. Setelah dilakukan observasi dan wawancara terhadap salah satu sekolah di Kabupaten Bantul, yakni SMAN 1 Jetis, didapatkan hasil bahwa prosedur pengelolaannya sudah sesuai dengan petunjuk teknis pengelolaan Dana BOS yang berlaku. Meski demikian, terdapat permasalahan seperti rangkap jabatan guru dengan bendahara BOS, penyerapan dana yang kurang optimal, hingga kurang meratanya realisasi anggaran setiap bulannya./ COVID-19 pandemic that hit Indonesia's finances had a significant impact on the country. The impact is in the form of a very drastic decrease in state revenues to a very high increase in spending. Therefore, the government took steps to refocus the budget to overcome this impact, namely by refocusing TKDD. In refocusing TKDD, one of the budgets provided is the Non-Physical Special Allocation Fund, in particular the School Operational Assistance Fund (BOS). The allocation of BOS Funds has decreased due to the refocusing, so schools must optimize the use of BOS Funds. However, there are still many problems that occur in the management of the BOS Fund by schools. Based on this, it is necessary to conduct research on the management of BOS Funds in order to find out management procedures, problems in management, and how to optimize the use of BOS Funds. After observing and interviewing one of the schools in Bantul Regency, namely SMAN 1 Jetis, it was found that the management procedures were in accordance with the applicable technical instructions for managing the BOS Fund. However, there are still problems such as concurrent teacher positions with the BOS treasurer, less than optimal absorption of funds, and the lack of budget realization every month.

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