TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA MASA PANDEMI COVID-19 DI SDN 02 MAYANGAN TAHUN ANGGARAN 2021

Nurmalisa, Diana (2022) TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA MASA PANDEMI COVID-19 DI SDN 02 MAYANGAN TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dalam penelitian ini, penulis ingin mengulas tentang pengelolaan dana BOS pada masa pandemi Covid-19 serta penyesuaian yang terjadi akibat adanya pandemi yang menjadikannya berbeda dengan pengelolaan dana BOS pada kondisi normal. Selain itu, penelitian dilakukan juga untuk mengetahui kesesuaian pengelolaan dana BOS berdasarkan Permendikbud Nomor 8 Tahun 2021 serta berbagai permasalahan yang terjadi selama prosesnya. Penelitian dilakukan pada SDN 02 Mayangan untuk pengelolaan dana BOS tahun anggaran 2021. Sektor pengelolaan dana BOS dipilih karena banyaknya kasus penyelewengan, kecurangan dan permasalahan lain yang terjadi di dalam prosesnya. Penelitian ini adalah penelitian kuantitatif, yaitu pengumpulan data menggunakan metode kepustakaan, studi lapangan, dan studi analisis. Hasil penelitian menunjukkan bahwa penyesuaian terjadi pada komponen pembiayaan dana BOS serta terdapat kesusuaian praktik pengelolaan dana BOS SDN 02 Mayangan dengan peraturan yang berlaku. Hasil ini diharapkan dapat membantu sekolah dalam memperbaiki praktik pengelolaan dana BOS dan memecahkan permasalahan yang ada. In this study, the author would like to review the management of BOS funds during the Covid-19 pandemic and the adjustments that occurred due to the pandemic which made it different from the management of BOS funds under normal conditions. In addition, research was also conducted to determine the suitability of the management of BOS funds based on Permendikbud Number 8 of 2021 and various problems that occurred during the process. The research was conducted at SDN 02 Mayangan for the management of BOS funds for the 2021 fiscal year. The BOS fund management sector was chosen because of the many cases of fraud, fraud and other problems that occurred in the process. This research is a quantitative research, namely data collection using library methods, field studies, and analytical studies. The results of the study indicate that adjustments occur in the financing component of BOS funds and there is a conformity with the practice of managing BOS funds at SDN 02 Mayangan with applicable regulations. These results are expected to assist schools in improving BOS fund management practices and solving existing problems.

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