SEPTRATA, RAHMAT DIKY (2022) Penerapan Akuntansi dan Pelaporan Dana Bantuan Operasional Sekolah SMAN 1 Baso pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Salah satu anggaran APBN untuk lembaga pendidikan mulai dari tingkat sekolah dasar sampai dengan sekolah menengah atas dan sederajat adalah Dana Bantuan Operasional Sekolah. Dalam beberapa tahun terakhir, terjadi peningkatan APBN untuk alokasi anggaran dana BOS. Pada tahun 2020 juga terjadi wabah pandemi Corona Virus Disease 2019 (Covid-19) yang melanda Indonesia dan mengakibatkan terjadinya perubahan dalam APBN. Penelitian ini bertujuan untuk meninjau penerapan penganggaran, pelaksanaan, dan pelaporan dana bantuan operasional sekolah di SMAN 1 Baso pada masa pandemi Covid-19. Jenis penelitian yang digunakan yaitu penelitian kualitatif dengan metode studi kepustakaan dengan cara mengumpulkan sejumlah buku dan literatur. Lebih lanjut, penulis juga menggunakan metode studi dokumentasi dengan menelaah dan mengobservasi data laporan pertanggungjawaban dana BOS SMAN 1 BASO. Selain itu, penulis juga menggunakan metode studi lapangan dengan cara melakukan wawancara dengan bendahara dana BOS. Hasil tinjauan dari penelitian ini menunjukan bahwa penganggaran, pelaksanaan, dan pelaporan dana BOS di SMAN 1 Baso pada tahun 2020 dan 2021 telah sesuai dengan petunjuk teknis (juknis) dan aturan yang berlaku pada tahun yang bersangkutan. Adanya pandemi Covid-19 tidak mengubah terhadap mekanisme dan alokasi penganggaran, pelaksanaan, dan pelaporan dana BOS di SMAN 1 Baso. / One of the APBN budgets for educational institutions ranging from elementary school to high school and equivalent is the School Operational Assistance Fund. In recent years, there has been an increase in the state budget for the budget allocation for BOS funds. In 2020 there was also an outbreak of the Corona Virus Disease 2019 (Covid-19) pandemic that hit Indonesia and resulted in changes in the state budget. This study aims to review the implementation of budgeting, implementation, and reporting of school operational assistance funds at SMAN 1 Baso during the Covid-19 pandemic. The type of research used is qualitative research with literature study method by collecting a number of books and literature. Furthermore, the author also uses the documentation study method by examining and observing the data on the accountability report on the BOS funds of SMAN 1 BASO. In addition, the author also uses a field study method by conducting interviews with the treasurer of BOS funds. The results of the review of this study indicate that the budgeting, implementation, and reporting of BOS funds at SMAN 1 Baso in 2020 and 2021 have been in accordance with technical instructions (juknis) and the rules that apply in the year concerned. The existence of the Covid-19 pandemic has not changed the mechanism and allocation of budgeting, implementation, and reporting of BOS funds at SMAN 1 Baso.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | BOS funds, budgeting, implementation, reporting, Covid-19, dana BOS, penganggaran, pelaksanaan, pelaporan, Covid-19 |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Aug 2023 01:32 |
| Last Modified: | 10 Aug 2023 01:32 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1866 |
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