Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMPN 3 Sewon, Kabupaten Bantul

DHARMAWAN, FAISHAL ANDY (2022) Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMPN 3 Sewon, Kabupaten Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"ABSTRAK Bantuan Operasional Sekolah (BOS) merupakan dana yang digunakan terutama untuk mendanai belanja non personalia bagi satuan pendidikan dasar dan menengah sebagai pelaksana program wajib belajar. Pemerintah menyediakan anggaran pendidikan sekurang-kurangnya 20% dari Anggaran Pendapatan dan Belanja Negara (APBN) guna meningkatkan kualitas pendidikan di Indonesia. Kebijakan yang dibuat pemerintah dalam pelaksanaan dana BOS dilakukan secara fleksibel. Selama terjadinya pandemi COVID-19 telah terjadi beberapa pergantian kebijakan yang khusus mengatur pelaksanaan dana BOS. Penelitian ini dilakukan di SMPN 3 Sewon, Kabupaten Bantul dengan tujuan untuk mengetahui kebijakan BOS sebelum dan sesudah pandemi COVID-19, kesesuaian pengelolaan hingga pelaporan pertanggungjawaban BOS yang berlaku, permasalahan dalam pengelolaan dana BOS, serta cara dalam mengatasi permasalahan tersebut. Pengumpulan data dilakukan melalui observasi, studi dokumen, dan wawancara. Hasil penelitian ini menunjukkan bahwa terdapat beberapa perubahan kebijakan secara menyeruluh telah sesuai dengan kebijakan yang berlaku, namun terdapat beberapa kendala yang dihadapi pada proses pengelolaan dana BOS yaitu adanya keterlambatan dalam penyampaian informasi kebutuhan, solusi terhadap kendala yang dihadapi yaitu memberikan pemahaman lebih mendalam manajemen tim BOS. Kata Kunci: pengelolaan, dana BOS, COVID-19 ABSTRACT School Operational Assistance (BOS) is a fund used primarily to fund non-personnel expenditures for primary and secondary education units as implementers of compulsory education programs. The government provides an education budget of at least 20% of the State Budget (APBN) to improve the quality of education in Indonesia. Policies made by the government in the implementation of BOS funds are carried out flexibly. During the COVID-19 pandemic, there have been several changes in policies specifically governing the implementation of BOS funds. This research was conducted at SMPN 3 Sewon, Bantul Regency with the aim of determining BOS policies before and after the COVID-19 pandemic, the suitability of management to reporting the applicable BOS accountability, problems in bos fund management, and how to overcome these problems. Data collection was carried out through observation, document studies, and interviews. The results of this study show that there are several policy changes in order to comply with applicable policies, but there are several obstacles faced in the BOS fund management process, namely delays in delivering information on needs, solutions to the obstacles faced, namely providing a deeper understanding of the BOS team management. Keywords: management, BOS funds, COVID-19"

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