EFISIENSI PENGADAAN SARANA LABORATORIUM SMA NEGERI 2 JEMBER DENGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS)

Febriyanti, Tasya Anggita (2022) EFISIENSI PENGADAAN SARANA LABORATORIUM SMA NEGERI 2 JEMBER DENGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Laboratorium sekolah merupakan salah satu fasilitas dalam menunjang kegiatan pembelajaran praktikum dengan tujuan agar siswa dapat menguji dan melaksanakan teori yang diperoleh. Dalam mendukung hal tersebut, sekolah memiliki kewajiban dalam melakukan pengadaan barang dan jasa laboratorium sekolah. Peran pemerintah dalam mendukung pengadaan barang dan jasa sekolah ialah menggunakan Dana Bantuan Operasional Sekolah (BOS) yang diberikan kepada sekolah untuk digunakan dalam proses kegiatan sekolah. Penelitian ini berfokus kepada efisiensi pengadaan sarana laboratorium di SMA Negeri 2 Jember dengan Dana BOS berdasarkan proses pengelolaan dana, pengguna dana, pelaporan dana, serta proses pengadaan sarana laboratorium dengan peraturan yang berlaku. Metode yang digunakan dalam penelitian adalah metode kualitatif dengan studi kepustakaan serta wawancara kepada pihak terkait. Hasil penelitian menunjukkan pengadaan sarana laboratorium di SMA Negeri 2 Jember cukup efisien dengan terpenuhinya kebutuhan siswa dalam praktikum serta pengadaannya sesuai dengan peraturan perundang-undangan yang berlaku. Kata Kunci : Laboratorium, Dana BOS, Sarana ABSTRACT The school laboratory is one of the facilities to support practical learning activities with the aim that students can test and implement the theory obtained. In supporting this, schools should procure school laboratory goods and services. The government's role in supporting the procurement of school goods and services is to use the School Operational Assistance Fund (BOS) given to schools to be used in the process of school activities. This study focuses on the efficiency of the procurement of laboratory facilities at SMA Negeri 2 Jember with BOS funds based on the process of managing funds, users of funds, reporting of funds, and the process of procuring laboratory facilities with applicable regulations. The method used in this research is a qualitative method with literature study and interviews with related parties. The results showed that the procurement of laboratory facilities at SMA Negeri 2 Jember was quite efficient with the fulfillment of students' needs in practicum and the procurement was in accordance with applicable laws and regulation. Keywords : Laboratory, School Operational Assistance Fund (BOS), Facilities

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