EVALUASI IMPLEMENTASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SMA NEGERI DAERAH KHUSUS IBUKOTA JAKARTA

ALI MUKODAS, . (2025) EVALUASI IMPLEMENTASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SMA NEGERI DAERAH KHUSUS IBUKOTA JAKARTA. Doktor thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk melakukan evaluasi implementasi pengelolaan Dana Bantuan Operasional Sekolah (BOS) SMA Negeri di Daerah Khusus Ibukota Jakarta. Evaluasi pengelolaan dana BOS dilakukan menggunakan pendekatan kualitatif dengan metode kualitatif evaluasi. Model evaluasi yang digunakan adalah Context, Input, Process dan Product (CIPP). Teknik pengumpulan data dilakukan melalui wawancara, observasi, Focus Group Discussion (FGD) dan dokumentasi. Wawancara dilakukan kepada sepuluh kepala sekolah, tujuh wakil kepala sekolah, lima kepala sub bagian tata usaha, lima guru, enam bendahara, empat operator dan satu komite di SMA Negeri DKI Jakarta. Teknik analisis data dilakukan melalui penyajian data, triangulasi, interpretasi data, diskusi hasil dan menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Tujuan dan sasaran program dana BOS SMA Negeri di DKI Jakarta telah disosialisasikan oleh kepala sekolah kepada warga sekolah untuk mendukung penuntasan program wajib belajar 12 tahun, meningkatkan prestasi peserta didik dan meningkatkan jumlah peserta didik yang lulus sebesar 100%; 2) SMA Negeri di DKI Jakarta memiliki Rencana Kerja Tahunan (RKS) dan Rencana Kerja dan Anggaran Sekolah (RKAS) dalam pengelolaan dana BOS. Namun, kepala sekolah tidak menyusun tim pengelola dana BOS sesuai dengan petunjuk teknis pengelolaan dana BOS. Tim pengelola dana BOS juga tidak mendapatkan pelatihan tentang pengelolaan keuangan. Sistem Informasi Pengelolaan Anggaran Pendapatan dan Belanja Sekolah (e-RKAS) yang digunakan tim pengelola dana BOS sering mengalami down, tidak tersedianya komponen yang dibutuhkan dan komponen harga pada aplikasi tersebut tidak sesuai dengan harga di pasaran. Selain menggunakan e-RKAS, perencanaan dana BOS SMA Negeri di Jakarta menggunakan Aplikasi Rencana Kerja dan Anggaran Sekolah (ARKAS) yang di buat oleh Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi, sehingga mengalami double input ke dalam sistem informasi. Dana BOS belum mencukupi untuk kesesuaian biaya operasional Standar Nasional Pendidikan; 3) Prosedur penerimaan dana BOS ke sekolah sesuai dengan jadwal petunjuk teknis, tetapi tidak sesuai dengan waktu kebutuhan yang berpedoman pada RKAS. SMA Negeri di DKI Jakarta tidak memiliki pengawas internal sekolah untuk mengawasi perencanaan dan penggunaan dana BOS. Proses pembayaran dilakukan secara Cashless melalui aplikasi Siap BOS/BOP, dan SMA Negeri di DKI Jakarta telah melakukan transparansi melalui publikasi laporan penggunaan dana BOS kepada warga sekolah; 4) Penggunaan dana BOS dapat meningkatkan prestasi akademik melalui dukungan pelatihan; 5) implementasi dana BOS yang efektif dan efisien dapat dilakukan melalui desain dari perbaikan rancangan model, dimana sekolah menyusun tim pengelolaan sesuai petunjuk teknis dan memiliki pengawas internal sekolah. Penelitian ini berimplikasi terhadap dinas Pendidikan untuk meningkatkan efektivitas dan efisiensi implementasi dana BOS melalui pelatihan tim pengelolaan dana BOS serta melakukan update data komponen dan harga pada e-RKAS sesuai kebutuhan sekolah secara berkala. ***** This study aims to evaluate the implementation of the management of the School Operational Assistance Fund (BOS) of State Senior High Schools in the Special Capital Region of Jakarta. The evaluation of the management of BOS funds was conducted using a qualitative approach with qualitative evaluation methods. The evaluation model used was Context, Input, Process and Product (CIPP). Data collection techniques were conducted through interviews, observations, focus group discussions (FGDs) and documentation. Interviews were conducted with ten principals, seven vice principals, five heads of administrative subdivisions, five teachers, six treasurers, four operators and one committee in DKI Jakarta State Senior High Schools. Data analysis techniques were carried out through data presentation, triangulation, data interpretation, discussion of results and drawing conclusions. The results of this study show that: 1) The aims and objectives of the BOS fund program in public senior high schools in DKI Jakarta have been socialised by the school principal to the school community to support the completion of the 12-year compulsory education programme, improve students' achievement and increase the number of students who graduate by 100%; 2) State senior high schools in DKI Jakarta have an Annual Work Plan (RKS) and School Work and Budget Plan (RKAS) in managing BOS funds. However, school principals did not organise the BOS fund management team in accordance with the technical guidelines for the management of BOS funds. The BOS fund management team also did not receive training on financial management. The School Revenue and Expenditure Budget Management Information System (e-RKAS) used by the BOS fund management team often went down, the unavailability of the required components and the price components in the application did not match the market price. In addition to using e-RKAS, the planning of BOS funds for public senior high schools in Jakarta uses the School Work Plan and Budget Application (ARKAS) created by the Ministry of Education, Culture, Research and Technology, so that it experiences double input into the information system. BOS funds were not sufficient to meet the operational costs of the National Education Standards; 3) The procedure for receiving BOS funds to schools was in accordance with the schedule of the technical guidelines, but not in accordance with the time of need based on the RKAS. Public senior high schools in DKI Jakarta did not have internal school supervisors to oversee the planning and use of BOS funds. The payment process was conducted in a cashless manner through the Siap BOS/BOP application, and public senior high schools in DKI Jakarta had conducted transparency through the publication of reports on the use of BOS funds to the school community; 4) The use of BOS funds can improve the academic achievement through training support; 5) effective and efficient implementation of BOS funds can be done through the design of an improved design model, where schools organise management teams in accordance with technical guidelines and have internal school supervisors. This research has implications for the education office to improve the effectiveness and efficiency of the implementation of BOS funds through training the BOS fund management team and updating the data on components and prices in e-RKAS according to school needs on a regular basis.

Item Type:	Thesis (Doktor)
Additional Information:	1). Prof. Dr. Endry Boersiwati, M.Pd: 2). Prof. Dr. Bedjo Sujanto, M.Pd
Subjects:	Pendidikan > Evaluasi Pendidikan
Divisions:	PASCASARJANA > S3 Manajemen Pendidikan
Depositing User:	Users 26263 not found.
Date Deposited:	13 Feb 2025 04:17
Last Modified:	13 Feb 2025 04:17
URI:	http://repository.unj.ac.id/id/eprint/52785

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