DINI RIZQI LESTARI, . (2021) PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PENDIDIKAN MENENGAH DI WILAYAH 1 KOTA ADMINISTRASI JAKARTA TIMUR TAHUN ANGGARAN 2019. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Dana BOS merupakan dana khusus dari APBN untuk wajib belajar bermutu. Tahun 2011-2019 pengelolaan dana BOS menggunakan asas money follow function, sehingga birokrasi dalam pengelolaan dana BOS menjadi bertingkat. Penelitian ini bertujuan untuk mengetahui pengelolaan dana Bantuan Operasional Sekolah (BOS) pendidikan menengah di wilayah 1 Kota Administrasi Jakarta Timur dengan sub fokus perencanaan, penyaluran, penggunaan, pengawasan dan pertanggungjawaban. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data menggunakan teknik wawancara, pengamatan, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa: (1) Perencanaan dana BOS dilakukan oleh sekolah dengan membuat Rencana Kegiatan dan Anggaran Sekolah (RKAS). Setelah RKAS selesai dibuat, lalu diajukan ke tim BOS regular sekolah. Selanjutnya, RKAS diunggah ke portal e-RKAS untuk divalidasi oleh kepala sekolah, Suku Dinas Pendidikan dan Dinas Pendidikan. (2) Penyaluran dana BOS melibatkan beberapa pihak, yaitu tim BOS reguler provinsi, tim BOS reguler kabupaten/kota, dan tim BOS reguler sekolah. (3) Penggunaan dana BOS diatur berdasarkan Permendikbud No 18 Tahun 2019. Penggunaan dana BOS dilakukan berdasarkan 4 prinsip pengelolaan dana BOS yaitu efisiensi, efektifitas, transparansi, dan akuntabilitas. (4) Pengawasan dana BOS dilaksanakan oleh dua pihak, yaitu pihak internal sekolah dan pihak eksternal sekolah. (5) Pertanggungjawaban dana BOS dibuat setiap triwulan karena sebagai persyaratan untuk pencairan selanjutnya. Proses pembuatan laporan tersebut dari berbagai bidang mengirimkan dokumen pelengkap kepada bendahara. The BOS Fund is a special fund from the APBN for quality compulsory education. In 2011-2019 the management of BOS funds used the money follows function principle, so that the bureaucracy in managing BOS funds became stratified. This study aims to determine the management of School Operational Assistance (BOS) funds for secondary education in area 1 of East Jakarta Administrative City with a sub-focus of planning, distribution, use, supervision, and accountability. This study uses a qualitative approach with a descriptive method. Data collection techniques used interview, observation, and documentation studies. The results of the study indicate that: (1) Schools are planning for BOS funds by making School Activity Plans and Budgets (RKAS). After the RKAS is completed, it is submitted to the school's regular BOS team. Furthermore, the RKAS is uploaded to the e-RKAS portal to be validated by the principal, the Education Sub-department, and the Education Office. (2) The distribution of BOS funds involves several parties, namely the provincial regular BOS team, the district/city regular BOS team, and the school regular BOS team. (3) The use of BOS funds is regulated based on Permendikbud No. 18 of 2019. The use of BOS funds is carried out based on 4 principles of BOS fund management, namely efficiency, effectiveness, transparency, and accountability. (4) Supervision of BOS funds is carried out by two parties, namely the school's internal party and the school's external party. (5) Accountability of BOS funds is made quarterly because it is a requirement for subsequent disbursement. The process of making these reports from various fields sends complementary documents to the treasurer.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dr. Matin, M.Pd ; 2). Prof. Dr. Neti Karnati, M.Pd |
Subjects: | Manajemen > Manajemen Kantor, Organisasi |
Divisions: | FIP > S1 Manajemen Pendidikan |
Depositing User: | Users 12646 not found. |
Date Deposited: | 09 Sep 2021 09:55 |
Last Modified: | 09 Sep 2021 09:55 |
URI: | http://repository.unj.ac.id/id/eprint/19841 |
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