Tinjauan atas Realisasi Dana Bantuan Operasional Sekolah (BOS) pada SDN 15 Bathin Solapan Tahun 2020

Hafiz, Uzlifatil (2022) Tinjauan atas Realisasi Dana Bantuan Operasional Sekolah (BOS) pada SDN 15 Bathin Solapan Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Presiden Joko Widodo dalam membuat visi dan misinya pada periode kedua kepresidenan menuturkan bahwa untuk mencapai tujuan Indonesia Maju 2045 salah satunya dengan mengembangkan Sumber Daya Manusia (SDM) yang unggul. Dalam pengejawantahannya, perlu program spesifik untuk menunjang ide besar tersebut. Program yang dimaksud adalah dengan adanya Dana Bantuan Operasional Sekolah (BOS). Karya tulis ini bertujuan untuk mengetahui solusi dari permasalahan teknis dan nonteknis, realisasi, dan pertanggungjawaban pengelolaan Dana BOS di SDN 15 Bathin Solapan. Metode yang digunakan penulis, yaitu studi kepustakaan, wawancara, dan dokumentasi. Berdasarkan hasil peninjauan tersebut, penulis menyimpulkan pertanggungjawaban Dana BOS SDN 15 Bathin Solapan tahun 2020 direkapitulasi di dalam Laporan SPJ Dana BOS tahap I, II, dan III. Laporan SPJ Dana BOS terdiri dari buku kas umum, buku pembantu kas, buku pembantu bank, buku pembantu pajak, formulir K7a, Laporan BOS per tahap, dan berbagai bukti terkait transaksi. Realisasi penerimaan anggaran sejumlah Rp250.920.000,00 atau dengan persentase 99,93%. Walaupun demikian, terdapat anomali dalam penyusunan Dana BOS di SDN 15 Bathin Solapan. Anomali tersebut terjadi karena terdapatnya dualisme pada nominal realisasi Dana BOS. Dualisme tersebut penulis temukan pada realisasi di formular K7a dan realisasi di realisasi SPJ Dana BOS. Terdapat beberapa kendala teknis dan nonteknis yang dihadapi SDN 15 Bathin Solapan dalam penyusunan Dana BOS, yaitu perbedaan timeline RKAS dan realisasi Dana BOS, kurang efektifnya bekerja di sekolah dan metode kerja dalam penyusunan Dana BOS, kurangnya SDM dalam memahami sistem aplikasi penyusunan Dana BOS, dan pos-pos belanja yang masih terklasifikasi di tahun sebelumnya, di tahun berjalan terdapat perubahan secara mendesak. Kemudian, kendala tersebut dianalisis dan diminimalisir dengan pendekatan pengendalian internal. / President Joko Widodo in making his vision and mission in the second term of the presidency said that to achieve the goal of Advanced Indonesia 2045, one of them is by develop superior Human Resources (HR). In its implementation, a specific program is needed to support the big idea. The program in question is the existence of the School Operational Assistance Fund (BOS). This paper aims to find solutions to technical and non-technical problems, realization, and accountability for Dana BOS management at SDN 15 Bathin Solapan. The method used by the author, namely literature study, interviews, and documentation. Based on the results of this review, the authors conclude that the Dana BOS accountability at SDN 15 Bathin Solapan in 2020 is recapitulated in the SPJ Reports for Dana BOS stages I, II, and III. The Dana BOS SPJ report consists of a general cash book, cash subsidiary ledger, bank subsidiary ledger, tax subsidiary ledger, K7a form, BOS report per stage, and various evidence related to transactions. Realization of budget receipts amounting to Rp250,920,000.00 or with a percentage of 99.93%. However, there is an anomaly in the preparation of the Dana BOS at SDN 15 Bathin Solapan. The anomaly occurred because of the dualism in the nominal realization of Dana BOS. The writer finds this dualism in the realization in the K7a formula and the realization in the SPJ Dana BOS realization. There are several technical and nontechnical obstacles faced by SDN 15 Bathin Solapan in the preparation of the Dana BOS, namely differences in the timeline of the RKAS and Dana BOS realization, the ineffectiveness of working in schools and work methods in preparing the Dana BOS, the lack of human resources in understanding the application system for the preparation of Dana BOS, and expenditure items that were still classified in the previous year, in the current year there are urgent changes. Then, these constraints are analyzed and minimized by using an internal control approach.

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