SYAHLAN, IWAN (2022) Analisis Akuntabilitas Pengelolaan Dana Bantuan Operasional (BOS) Pada SMK Negeri 1 Pati Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Dana Bantuan Operasional Sekolah (BOS) merupakan bentuk pemenuhan kewajiban pemerintah di bidang pendidikan. Program Dana BOS dilakukan dengan menggunakan mekanisme pembebanan pada APBN setiap tahunnya yang disalurkan kepada seluruh sekolah di Indonesia. SMK Negeri 1 Pati merupakan salah satu sekolah penerima manfaat Dana BOS tersebut. Dalam beberapa kasus, telah ditemukan pelanggaran atas pengelolaan Dana BOS pada berbagai sekolah di Indonesia. Penelitian ini mengangkat topik pengelolaan Dana BOS bertujuan untuk mengetahui pelaksanaan prinsip akuntabilitas melalui beberapa sumber dokumen perencanaan hingga pelaporan yang telah disusun oleh SMK Negeri 1 Pati. Dokumen tersebut diantaranya Rencana Kegiatan dan Anggaran Sekolah (RKAS) dan Laporan Realisasi Anggaran (LRA). Penelitian ini dilakukan dengan menggunakan metode kualitatif deskriptif. Hasil dari penelitian ini menunjukkan bahwa dalam pengelolaan Dana BOS di SMK Negeri 1 Pati telah melaksanakan dan memenuhi prinsip akuntabilitas. Namun, masih terdapat beberapa hal yang dapat diperbaiki diantaranya mengenai pengklasifikasian transaksi dan jenis akun. Selain itu pada tahap pelaksanaan disimpulkan bahwa belum sepenuhnya sesuai dengan PMK Nomor 119 Tahun 2021 tentang besaran alokasi penyaluran Dana BOS. Penyajian dan pengungkapan Laporan Realisasi Anggaran (LRA) yang disusun oleh SMK Negeri 1 Pati sudah cukup baik, namun masih terdapat ketidaksesuaian antara peraturan yang berlaku yaitu Peraturan Gubernur Jawa Tengah Nomor 50 Tahun 2019 dengan PP Nomor 71 Tahun 2010 yang mengatur penyajian Laporan Realisasi Anggaran (LRA). / The School Operational Assistance Fund (BOS) is a form of fulfilling the government's obligations in the education sector. The BOS Fund Program is carried out using an imposition mechanism in the APBN every year which is distributed to all schools in Indonesia. Vocational High School State 1 Pati is one of the schools that are beneficiaries of the BOS Fund. In several cases, violations of the management of the BOS Fund have been found in various schools in Indonesia. This research raises the topic of BOS Fund management with the aim of knowing the implementation of the principle of accountability through several sources of planning and reporting documents that have been prepared by Vocational High School State 1 Pati. These documents include the School Activity Plan and Budget (RKAS) and the Budget Realization Report (LRA). This research was conducted using a qualitative descriptive method. The results of this study indicate that in managing the BOS Fund at Vocational High School State 1 Pati, it has implemented and fulfilled the principle of accountability. However, there are still some things that can be improved including the classification of transactions and account types. In addition, in the implementation, it is not yet fully in xiv accordance with Minister of Finance Regulation Number 119 of 2021 concerning the amount of allocation for the distribution of BOS Funds. The presentation and report on the realization of the budget (LRA) prepared by Vocational High School State 1 Pati is quite good, but there are still discrepancies between the applicable regulations, namely the Central Java Governor Regulation Number 50 of 2019 and Government Regulation Number 71 of 2010 which regulates the Budget Realization Report (LRA).
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Dana BOS, Pengelolaan Dana BOS, Akuntabilitas, Laporan Realisasi Anggaran (LRA), BOS Fund, BOS Fund Management, Accountability, Budget Realization Report (LRA). |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Sep 2023 07:13 |
| Last Modified: | 13 Sep 2023 07:13 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2015 |
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