EFISIENSI PENGGUNAAN DANA BOS PADA PENGADAAN BARANG/JASA SMA NEGERI 1 MUARA ENIM TAHUN 2021

Rahmatia, Nadira (2022) EFISIENSI PENGGUNAAN DANA BOS PADA PENGADAAN BARANG/JASA SMA NEGERI 1 MUARA ENIM TAHUN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Dana Bantuan Operasional Sekolah (BOS) merupakan program pemerintah yang bertujuan untuk membantu biaya operasional sekolah yang bersumber dari dana alokasi khusus nonfisik. Dalam penelitian ini penulis ingin mengetahui realisasi, Efisiensi serta proses pelaksanaan penggunaan Dana Bantuan Operasional, penerapan kebijakan pengelolaan dana BOS, dan kesesuaian antara peraturan yang berlaku dengan pelaksanaaan pengelolaan dana BOS. Penelitian ini dilaksanakan di SMA Negeri 1 Muara Enim. Metode yang digunakan penulis dalam melakukan penelitian ini adalah studi kepustakaan dan lapangan. Hasil penelitian menunjukkan bahwa realisasi pengguna Dana BOS pada SMAN 1 Muara Enim sudah 100%. Penerapan pengelolaan dana BOS pada tahun 2021 mengacu pada Permendikbud Nomor 6 Tahun 2021 dan Permendikbud Nomor 8 Tahun 2020. Sesuai dengan peraturan tersebut, tim BOS Sekolah memiliki wewenang untuk mengelola dana BOS dimulai dari tahap perencanaan, penggunaan, hingga pertanggungjawaban dana BOS. Pelaksanaan pengelolaan dana BOS juga telah sesuai dengan peraturan yang berlaku. Kata kunci: Dana BOS, realisasi, kesesuaian, penerapan Abstract The School Operational Assistance Fund (BOS) is a government program that aims to help school operational costs sourced from non-physical special allocation funds. In this study, the authors want to know the realization, efficiency and process of implementing the use of the Operational Assistance Fund, the implementation of BOS fund management policies, and the conformity between the applicable regulations and the implementation of BOS fund management. This research was conducted at SMA Negeri 1 Muara Enim. The method used by the author in conducting this research is a literature and field study. The results showed that the realization of BOS Fund users at SMAN 1 Muara Enim was 100%. The implementation of BOS fund management in 2021 refers to Permendikbud Number 6 of 2021 and Permendikbud Number 8 of 2020. In accordance with these regulations, the School BOS team has the authority to manage BOS funds starting from the planning, use, and accountability stages of BOS funds. The implementation of BOS fund management is also in accordance with applicable regulations. Keywords: Bos fund, realization, conformity, implementation

Item Type: Thesis (KTTA)
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Pengelolaan Keuangan Negara
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 29 Sep 2025 03:17
Last Modified: 29 Sep 2025 03:17
URI: http://eprints.pknstan.ac.id/id/eprint/2773

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