Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMP PGRI Bandongan Kabupaten Magelang

ZULFA, AFFAN MUHAMMAD (2022) Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMP PGRI Bandongan Kabupaten Magelang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dana Bantuan Operasional Sekolah (BOS) merupakan program pemerintah berupa penyaluran dana yang digunakan untuk mendanai belanja nonpersonalia bagi satuan pendidikan dasar dan menengah. Penelitian ini bertujuan untuk mengetahui prosedur pengelolaan Dana BOS di SMP PGRI Bandongan dan kesesuaiannya dengan petunjuk teknis yang berlaku, serta kendala-kendala yang dihadapi. Metode pengumpulan data yang digunakan adalah metode studi pustaka dan studi lapangan dengan mewawancarai Bendahara Sekolah SMP PGRI Bandongan. Hasil penelitian yang telah dilakukan menunjukkan bahwa secara keseluruhan SMP PGRI Bandongan telah melakukan pengelolaan Dana BOS sesuai dengan Permendikbud Nomor 6 Tahun 2021 tentang Petunjuk Teknis Dana BOS Reguler. Kendala pertama yang dihadapi adalah masih kurangnya penggunaan Dana BOS untuk pembiayaan honor guru dan karyawan. Kendala yang kedua adalah sumber pendanaan SMP PGRI Bandongan hanya berasal dari Dana BOS sehingga kurang leluasa dalam melakukan penyusunan Rencana Kegiatan dan Anggaran Sekolah (RKAS). Kendala yang ketiga adalah kurangnya partisipasi masyarakat untuk membaca publikasi pengunaan Dana BOS di SMP PGRI Bandongan sehingga transparansinya kurang dapat tersampaikan ke masyarakat. Kendala yang terakhir adalah adanya keterlambatan penyaluran Dana BOS./The School Operational Assistance Fund (BOS) is a government program in the form of disbursing funds used to fund non-personnel expenditures for primary and secondary education units. This study aims to determine the procedure for managing the BOS Fund at SMP PGRI Bandongan and its compliance with applicable technical guidelines, as well as the obstacles faced. The data collection method used is the method of literature study and field study by interviewing the Treasurer of the SMP PGRI Bandongan Middle School. The results of the research that have been carried out show that overall SMP PGRI Bandongan has managed BOS Funds in accordance with Permendikbud Number 6 of 2021 concerning Technical Guidelines for Regular BOS Funds. The first obstacle faced was the lack of use of BOS funds to finance teacher and employee salaries. The second obstacle is that the source of funding for SMP PGRI Bandongan only comes from the BOS Fund so that it is less flexible to carry out the preparation of the School Activity Plan and Budget (RKAS). The third obstacle is the lack of public participation in reading publications on the use of BOS Funds at SMP PGRI Bandongan so that transparency cannot be conveyed to the public. The last obstacle is the delay in the distribution of BOS Funds.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Dana BOS, Pengelolaan Dana BOS, Penggunaan Dana BOS, Anggaran Pendidikan, BOS Funds, BOS Fund Management, Use of BOS Funds, Education Budget
Subjects: 300 – Social sciences > 350-359 Public Administration and Military Science > 351 Public Administration > 351.598 Public Administration in Indonesia
PKN STAN Subject Area > Pengelolaan Keuangan Negara
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 20 Dec 2022 04:47
Last Modified: 20 Dec 2022 04:47
URI: http://eprints.pknstan.ac.id/id/eprint/755

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