ELAMISPA, AMIRULLAH (2022) TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SDN 21 SELAYO TANANG BUKIT SILEH KABUPATEN SOLOK TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dana Bantuan Operasional Sekolah atau yang biasa disebut BOS merupakan dana penopang operasional pendidikan. Penilitian ini membahas tentang tinjauan atas pengelolaan dana BOS yang dilakukan oleh SDN 21 Selayo Tanang Bukit Sileh pada tahun anggaran 2021 dengan fokus kepada kesesuaian proses penganggaran dan proses belanja barang dan jasa dengan aturan berlaku serta ketepatan waktu pengelolaan dana BOS. Data yang digunakan dalam penelitian ini didapat dari studi kepustakaan dan studi lapangan yang disajikan secara kualitatif. Hasil penelitian menunjukkan bahwa proses penganggaran yang dilakukan oleh SDN 21 Selayo Tanang Bukti Sileh sudah memenuhi ketentuan yang berlaku. Hal ini terlihat pada proses alokasi anggaran yang sudah dilaksanakan oleh Tim BOS yang terdiri dari elemen kepala sekolah, bendahara, perwakilan komite, guru serta perwakilan independen dari wali murid, dan pengalokasian anggaran bagi honorer tidak melebihi batas ketentuan sebagaimana yang telah ditetapkan pada aturan dari kemendikbud. Pada pengadaan barang dan jasa sudah dilaksanakan dan terdokumentasikan dengan baik oleh pihak SDN 21 Selayo Tanang Bukit Sileh. Pada pengadaan barang dan jasa tidak dilakukan pembandingan penyedia karena nilai transaksi tidak mencapai Rp50.000.000 dan sudah melalui aplikasi SIPLah yang ditetapkan oleh kementerian. Pada ketepatan waktu dari pengelolaan dana yang dilakukan diperolah hasil sudah cukup baik walaupun dari hasil yang didapat terkadang ada jeda antara dana masuk dan waktu pencairan direkening tapi hal tersebut dikarenakan faktor dari luar, hal tersebut tidak sampai mengakibatkan gangguan yang berarti pada operasional dan pelaksanaan anggaran./ perational School Asistence Fund or commonly known as BOS is operational supporting fund for education. This study discusses about review on BOS fund management of SDN 21 Selayo Tanang Bukit Sileh in 2021 fiscal year which focus is process of budgeting, spending on goods services process with applicable regulations and timeliness of BOS management. Data were obtained from literature study dan field study which were presented qualitatively. The study shows that the process of budgeting of SDN 21 Selayo Tanang Bukit Sileh had complied with applicable regulations. The evidence can be seen in bugedting process that was executed by BOS team consists of principal, treasurer, committee representative, teacher and representative of student’s parents, and also budgeting for honorarium allocation does not exceed the budget limit that has been regulated by Ministry of Education and Culture. The process of spending goods and services has been carried out and documented well by SDN 21 Selayo Tannag Bukit Sileh. Procurement goods and services carried out without comparison providers, it is ii caused by the value of transaction is less than Rp50.000.000 and was executed through SIPLah the application has determined by ministry. The timeliness of BOS management has been executed well although sometimes there is a lag between fund transfer in account and the disbursement but this due to external factor and this does not caused significant effect in operations and execution.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | dana BOS, pengadaan barang/jasa satuan pendidikan, SIPLah, anggaran pendidikan/BOS fund, procurement of goods/services educational institution, SIPLah, education fund |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Nov 2022 05:51 |
| Last Modified: | 03 Nov 2022 05:51 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/351 |
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