ALIFIN, DANU RIZKAL (2022) Tinjauan atas Penggunaan Dana Bantuan Operasional Sekolah di MTs Negeri 1 Kulon Progo pada Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dana Bantuan Operasional Sekolah (BOS) merupakan salah satu program pemerintah dalam bidang pendidikan. Dana BOS memiliki pengaruh besar dalam optimalisasi proses pembelajaran di sekolah. Program dana BOS bersumber dari APBN yang disalurkan kepada sekolah/madrasah di seluruh Indonesia. MTs Negeri 1 Kulon Progo adalah salah satu sekolah yang menerima bantuan dana tersebut.Dalam beberapa kasus, terdapat berbagai temuan pelanggaran dalam pengelolaan dana BOS di sekolah-sekolah maupun kota di Indonesia. Penelitian ini bertujuan untuk mengetahui kesesuaian pengelolaan dana BOS pada MTs Negeri 1 Kulon Progo dengan petunjuk teknis pengelolaan BOS yang terdapat dalam Keputusan Direktur Jenderal Pendidikan Islam Nomor 6572 Tahun 2020. Adapun metode yang digunakan penulis dalam penelitian ini adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pelaksanaan pengelolaan dana BOS di MTs Negeri 1 Kulon Progo telah sesuai dengan petunjuk teknis. Namun ada beberapa hal yang perlu diperbaiki seperti dokumen yang kurang lengkap dan susunan tim pengelolaan dana BOS yang kurang sesuai. Penyajian dan pengungkapan terkait dana BOS oleh MTs Negeri 1 Kulon Progo telah terlaksana secara keseluruhan baik dalam pembukuan maupun pelaporan../The School Operational Assistance Fund (BOS) is one of the government programs in the education sector. BOS funds have a major influence in optimizing the learning process in schools. The BOS funding program is sourced from the APBN which is distributed to schools/madrasahs throughout Indonesia. MTs Negeri 1 Kulon Progo is one of the schools that received this funding. In several cases, there were various findings of violations in the management of BOS funds in schools and cities in Indonesia. This study aims to determine the suitability of the management of BOS funds at MTs Negeri 1 Kulon Progo with the technical instructions for BOS management contained in the Decree of the Director General of Islamic Education Number 6572 of 2020. The method used by the author in this study is qualitative descriptive. The results showed that the implementation of BOS fund management at MTs Negeri 1 Kulon Progo was in accordance with the technical guidelines. However, there are several things that need to be improved, such as incomplete documents and the inappropriate composition of the BOS fund management team. The presentation and disclosure of BOS funds by MTs Negeri 1 Kulon Progo has been carried out in its entirety, both in bookkeeping and reporting.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Dana BOS, Pengelolaan Dana BOS, Penggunaan Dana BOS, BOS Funds, BOS Fund Management, Use of BOS Funds |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 18 Jan 2023 02:06 |
| Last Modified: | 18 Jan 2023 02:06 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/782 |
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