Anggraini, Anisa Dwi (2022) Tinjauan atas Pelaksanaan Pengelolaan Dana BOS di SD Negeri Selo Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pendidikan merupakan salah satu pondasi yang sangat penting dalam hidup. Dana Bantuan Operasional Sekolah merupakan dana yang dipergunakan terutama guna membiayai belanja non personalia bagi satuan pendidikan dasar dan menengah yang merupakan penyelenggara program wajib belajar. Dalam berkontribusi pada pendidikan pemerintah memberi bantuan berupa dana BOS. Penelitian ini bertujuan untuk mengetahui proses pelaksanaan pengelolaan dana BOS di SD Negeri Selo dan kesesuaiannya dengan peraturan yang berlaku serta masalah yang dihadapi oleh SD Negeri Selo terkait dengan pengelolaan dana BOS. Penelitian ini dilaksanakan di SD Negeri Selo. Metode yang digunakan dalam penelitian adalah studi kepustakaan dan studi lapangan. Hasil penelitian menunjukkan bahwa SD Negeri Selo telah membentuk tim BOS yang akan melaksanakan pengelolaan, perencanaan, menerima penyaluran, penggunaan, dan pelaporan pertanggungjawaban. Pelaksanaan pengelolaan dana BOS di SD Negeri Selo tahun 2021 telah berpedoman dan selaras dengan peraturan yang berlaku yakni Permendikbud Nomor 6 Tahun 2021. Namun, SD Negeri Selo menghadapi permasalahan dalam pengelolaan dana BOS yaitu dana BOS yang didapat sangat kecil sehingga dalam penggunaannya sangat terbatas./ Education is one of the most important foundations in life. The School Operational Assistance Fund is a fund used primarily to finance non-personnel expenditures for primary and secondary education units which are the organizers of the compulsory education program. In contributing to education, the government provides assistance in the form of BOS funds. This study aims to determine the process of implementing BOS fund management at SD Negeri Selo and its compliance with applicable regulations and the problems faced by SD Negeri Selo related to the management of BOS funds. This research was conducted at SD Negeri Selo. The method used in the research is literature study and field study. The results of the study indicate that SD Negeri Selo has formed a BOS team that will carry out management, planning, receiving distribution, use, and accountability reporting. The implementation of BOS fund management at SD Negeri Selo in 2021 has been guided and in line with the applicable regulations, namely Permendikbud Number 6 of 2021. However, SD Negeri Selo faces problems in managing BOS funds, namely the BOS funds obtained are very small so that their use is very limited.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendidikan, Dana BOS, Peraturan,Education, BOS Fund, Regulation |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Jan 2023 03:52 |
| Last Modified: | 31 Jan 2023 04:07 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/827 |
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