ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SDN WARU 03

FADIA INAYA, . (2025) ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SDN WARU 03. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan Dana BOS di SDN Waru 03 melalui tahapan perencanaan, pelaksanaan, dan evaluasi, berdasarkan lima komponen SPIP menurut PP No. 60 Tahun 2008 yaitu Lingkungan Pengendalian, Penilaian Risiko, Kegiatan Pengendalian, Informasi dan Komunikasi, serta Pemantauan. Metode yang digunakan adalah kualitatif dengan teknik observasi, wawancara, dan dokumentasi, serta validasi data melalui triangulasi teknik. Hasil penelitian menunjukkan bahwa pengelolaan dana BOS secara garis besar telah cukup sesuai prinsip SPIP, meskipun masih terdapat kendala seperti belum meratanya kompetensi SDM, lemahnya koordinasi eksternal, keterbatasan fasilitas, dan belum adanya SOP tertulis. Disarankan agar sekolah meningkatkan kompetensi SDM melalui pelatihan dan sharing session, mengoptimalkan fasilitas seperti pojok baca dan pembangunan perpustakaan, menyusun SOP tertulis untuk menjaga konsistensi pengelolaan, serta memperkuat koordinasi eksternal melalui pertemuan rutin dan forum BOS. ***** This study aims to analyze the management of BOS Funds at SDN Waru 03 through the stages of planning, implementation, and evaluation, based on the five SPIP components according to PP No. 60 of 2008. The method used is qualitative with observation, interview, and documentation techniques, as well as data validation through technical triangulation. The results of the study indicate that the management of BOS funds has been quite in accordance with the SPIP principles, although there are still obstacles such as uneven distribution of human resource competencies, weak external coordination, limited facilities, and the absence of written SOPs. It is recommended that schools improve human resource competencies through training and sharing sessions, optimize facilities such as reading corners and library construction, develop written SOPs to maintain management consistency, and strengthen external coordination through regular meetings and BOS forums.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Adam Zakaria S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. 2) Dr. Rida Prihatni, SE. ,M.Si.
Subjects:	Ilmu Sosial > Keuangan Manajemen > Manajemen Sumber Daya Manusia
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Fadia Inaya .
Date Deposited:	11 Aug 2025 01:17
Last Modified:	11 Aug 2025 01:17
URI:	http://repository.unj.ac.id/id/eprint/59250

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