AKBAR, MUHAMMAD FAIRUZI BARIQ (2022) Tinjauan Atas Pengelolaan Dana Bantuan Operasional Sekolah Di Sekolah Dasar Negeri 01 Mejayan, Kecamatan Mejayan, Kabupaten Madiun Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Dalam penyusunan laporan hasil penelitian atas laporan keuangan Dana Bantuan Operasional Sekolah (BOS) harus memenuhi standar pengelolaan keuangan negara yang baik. Pengelolaan Dana Bantuan Operasional Sekolah (BOS) adalah pengelolaan anggaran yang digunakan untuk mendukung belanja nonpersonalia pada satuan pendidikan dasar hingga menengah sebagai bagian dari program wajib belajar dan dapat digunakan untuk mendanai berbagai kegiatan sesuai peraturan perundang-undangan yang berlaku. Pengelolaan dana BOS memiliki peranan penting karena berkaitan dengan kelancaran kegiatan belajar mengajar di salah satu sekolah daerah Kabupaten Madiun. Tujuan dari penulisan Karya Tulis Tugas Akhir ini adalah berfungsi untuk mengetahui efektivitas pengelolaan dana BOS yang dilakukan SDN 01 Mejayan sehingga dapat mencerminkan pengelolaan keungan negara yang baik. Metode penulisan yang digunakan ialah deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa SDN 01 Mejayan dalam pengelolaan dana BOS sudah sesuai dengan Peraturan Menteri Pendidikan dan Kebudayaan (Permendikbud) Nomor 8 tahun 2020. Kata kunci: / In preparing the research report on the financial statements of the School Operational Assistance Fund (BOS) must meet the standards of good state financial management. School Operational Assistance Fund (BOS) management is a budget management that is used to support nonpersonalia expenditures in primary to secondary education units as part of the compulsory education program and can be used to fund various activities in accordance with applicable laws and regulations. Bos fund management has an important role because it is related to the smooth running of teaching and learning activities in one of the regional schools in Madiun Regency. The purpose of writing this Final Project Paper is to determine the effectiveness of BOS fund management carried out by SDN 01 Mejayan so that it can reflect good state financial management. The writing method used is descriptive qualitative. The data collection techniques used are interviews and literature studies. The results of this study show that SDN 01 Mejayan in the management of BOS funds is in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) Number 8 of 2020.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Management, School Operational Assistance Funds, Effectiveness, Pengelolaan, Dana Bantuan Operasional Sekolah, efektivitas |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Sep 2023 08:03 |
| Last Modified: | 11 Sep 2023 08:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1973 |
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