AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI MAN 2 PALEMBANG TAHUN 2020

Mustadin, Mustadin (2022) AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI MAN 2 PALEMBANG TAHUN 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Dana Bantuan Operasional Sekolah (BOS) merupakan salah satu bentuk pertanggungjawaban pemerintah di bidang pendidikan. Program dana BOS dilakukan menggunakan APBN yang diberikan kepada sekolah/madrasah di seluruh Indonesia. MAN 2 Palembang adalah salah satu madrasah yang menerima program tersebut. Dalam berbagai kasus, telah ditemukan beberapa pelanggaran dalam pengelolaan dana BOS pada berbagai sekolah maupun kota di Indonesia. Penelitian ini bertujuan untuk mengetahui penerapan prinsip akuntabilitas serta penyajian dan pengungkapan Laporan Realisasi Anggaran (LRA) dalam pengelolaan dana BOS di MAN 2 Palembang. Adapun metode yang digunakan dalam penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan dana BOS di MAN 2 Palembang dalam pelaksanaannya telah menerapkan prinsip akuntabilitas. Namun, ada beberapa hal yang perlu diperbaiki seperti pembentukan tim BOS madrasah harus disesuaikan dengan petunjuk teknis. Penyajian dan pengungkapan LRA yang dilakukan oleh MAN 2 Palembang terkait dengan pengelolaan dana BOS pada tahun 2020 telah terlaksana secara keseluruhan sesuai dengan aturan dalam PP Nomor 71 Tahun 2010. Kata kunci: Dana BOS, Akuntabilitas, Pengelolaan Dana BOS, Laporan Realisasi Anggaran Abstract The School Operational Assistance (BOS) Fund is one form of government accountability in the field of education. The BOS funding program is carried out using the State Budget (APBN) given to schools/madrassas throughout Indonesia. MAN 2 Palembang is one of the madrassas that received the program. In various cases, there have been several violations in the management of BOS funds in various schools and cities in Indonesia. This research aims to determine the application of accountability principles as well as the presentation and disclosure of the Statement of Budget Realization (LRA) in the management of BOS funds in MAN 2 Palembang. The method used in the research used is qualitative descriptive. The results showed that the management of BOS funds in MAN 2 Palembang in its implementation has implemented the principle of accountability. However, there are some things that need to be improved such as the formation of the BOS madrasah team must be adjusted to technical instructions. The presentation and disclosure of LRA conducted by MAN 2 Palembang related to BOS fund management in 2020 has been carried out in its entirety in accordance with the rules in Government Regulation Number 71 Year 2010. Keywords: The School Operational Assistance (BOS) Fund, Accountability, The BOS Fund Management, Statement of Budget Realization

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