BOS funds
211001538
The Antecedents Implementation of School Operational Assistance (BOS) Funds and Its Consequences for Public Accountability
This research is conducted because of rampant fraud and corruption of BOS (School Operational Assistance) in Indonesia that increasing public demands on accountability in the management of BOS funds. This research is conducted in Sumbawa for their reality contradictory, which on the one side of Sumbawa Regency has a national achievement in the management of BOS funds, but on the other hand some of the findings of the Inspectorate of Sumbawa illustrate that the management of BOS funds in Sumbawa is still problematic. This study aims to test and find empirical evidence about the influence of planning and supervising towards the implementation of BOS funds. In addition, this study will also examine the effect of the implementation of BOS funds towards public accountability in the educational unit basis in Sumbawa. The sample in this study is the BOS Management Team as many as 374 people. The method of analysis using Partial Least Square (PLS) with multidimensional constructs and reflective indicators, consisting of 1) Planning, reflected by the construct dimensions preparation RKAS (Work Plan and Budget School) the formation of BOS Management Team and community participation. 2) Supervision, reflected by inherent supervision, functional supervision and community supervision. 3) Implementation, reflected by use of funds, accounting and reporting. 4) Public accountability is reflected by legal and honesty accountability, managerial accountability, program accountability, accountability policies and financial accountability. The results showed that the planning has a positive and significant impact on the implementation of BOS funds, supervision has a positive and significant impact on the implementation of BOS funds, and implementation of the BOS funds have a positive and significant impact on public accountability. The contribution of this study is to strengthen the theoretical basis of agency theory that an agency relationship between schools, government and public calls for public accountability can be achieved by strengthening the aspects of planning, supervision and implementation of the BOS funds. As a practical way, the results of this study can be utilized by the Government of Sumbawa to formulate policies in particular regarding the manufacture and application of the appropriate Standard Operating Procedure (SOP) in the management of BOS funds at the school level.
Yuniorita Indah Handayani
182642740
EFFECTIVENESS AND EFFICIENCY ANALYSIS MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) ON EDUCATIONAL INSTITUTIONS (Case Study on Elementary School of 3 Ngroto, Grobogan)
Penelitian ini bertujuan untuk mengetahui efektivitas dan efisiensi pengelolaan dana Bantuan Operasional Sekolah (BOS) ditinjau dari komponen input, proses dan hasil. Metode dalam penelitian ini adalah pendekatan kualitatif dan kuantitatif pada pengelolaan dana BOS tahun 2017. Objek dalam penelitian ini ada pada SDN 3 Ngroto Grobogan. Data dikumpulkan dengan metode wawancara, kuesioner dan dokumentasi, selanjutnya dianalisis dengan beberapa tahapan yaitu reduksi data, pengolahan data, penyajian data, dan verifikasi data. Pengolahan data menggunakan analisis persentase skala likert. Sedangkan untuk pengujian validitas peneliti menggunakan metode triangulasi. Hasil penelitian menunjukkan bahwa tingkat efektivitas pengelolaan dana BOS pada keseluruhan komponen mencapai 82% berada dalam kriteria Sangat Efektif. Tingkat efisiensi pengelolaan dana BOS pada keseluruhan komponen mencapai 79% berada dalam kriteria Efisien. Meskipun tergolong efektif dan efisien, terdapat kendala yang dihadapi dalam pengelolaan dana BOS diantaranya penyaluran dana tidak tepat waktu, bendahara BOS juga sebagai guru mata pelajaran, komite sekolah kurang memahami pengelolaan dana BOS. Adapun kendala didapat selama pengelolaan dana BOS yang melibatkan Tim BOS Kabupaten/Kota, Tim Manajemen Sekolah, ketua komite serta wali murid untuk mencapai hasil (tujuan) yang merupakan hubungan antara input dan proses. Saran peneliti dalam penelitian selanjutnya adalah memperluas sampel penelitian yaitu lebih dari satu institusi pendidikan. Kata kunci Efektivitas, Efisiensi, Manajemen Sekolah dan Pengelolaan Dana BOS.
Siti Rofiah Azis Fathoni Dheasey Amboningtyas
186455199
The Influence of Madrasah Leadership and the Role of the Committee to the Efficiency and Effectiveness of School Operational Assistance Funds (BOS) In Madrasah Tsanawiya (MTs) Public School in Semaran
Onisimus Amtu Nerru Pranuta Murnaka Nur Rohman Eni Sumarnii
214437068
Increasing Accountability for Operational School (Bos) Cost Management Funds (Study at Sumenep High School 2, Bluto 1 High School and Sumenep Vocational School 1)
The School Operational Assistance Program (BOS) is a government policyintended for the purpose of freeing the cost of education for studentsless able and lighten the burden on students in the future. This study aims to analyze the planning, use and supervision of School Operational Assistance (BOS) funds in SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1 Sumenep. In this study a qualitative approach was used. The object of this research was carried out in three objects that have different characteristics, namely SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1. Methods of data collection techniques used three data collection techniques, namely: (1) in depth interviews (in depth interview) (2) observation, and (3) documentation study. In this study data analysis was performed as recommended by Miles and Huberman (1992) and Mantja (1997) namely: (1) data reduction, (2) data presentation, and (3) conclusions. The results showed (1) In the administration of financial components and operational financing in schools, SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1 Sumenep have been implemented well starting from the planning, implementation, accountability and reporting stages. (2) Accountability and transparency in the management of BOS funds have also been running well (3) There is a mutual relationship between transparency and accountability in managing BOS funds. Transparency can encourage increased accountability in the management of BOS funds. While accountability will be difficult to implement without transparency in the process of managing BOS funds. Keywords BOS, BOS Management, Accountability DOI 10.7176/PPAR/10 1 06 Publication date: January 31 st 2020
Sugiono Eksantoso V Rudy Handoko Endro Tjahyono
155333285
Influence of School Operational Assistance Fund (BOS) Management on the Student Grade Advancement in Fatuleu State High School 1, Kupang District
This study aims to analyze the influence of School Operational Assistance (BOS) funds management on the Grade Advancement rate of the underprivileged students in SMA I Fatuleu (Fatuleu State High School 1) Fatuleu District, Kupang Regency, NTT Province. This research is a descriptive correlational study, using a quantitative approach. The location of this research was Fatuleu State High School 1, located in Fatuleu District, Kupang Regency. The sampling method used in this study was a probability sampling method with a simple random sampling technique. The collected data were processed using a computer with the following stages of analysis; (1) Univariate Analysis; (2) Bivariate Analysis; (3) Multivariate Analysis.Research result exhibited simultaneously a significant influence between Organizing, Planning and Monitoring and Evaluation on the timeliness of the Grade Advancement Rate of Underprivileged Students in Fatuleu State High School 1; there is a significant influence between planning variables on the timeliness of the Grade Advancement Rate of Underprivileged Students in Fatuleu State High School 1; there is a significant influence between the Organizing variables on the timeliness of the Grade Advancement Rate of Underprivileged Students in Fatuleu State High School 1; there is no significant influence between the monitoring and evaluation variables on the timeliness of the Grade Advancement Rate of Underprivileged Students in Fatuleu State High School 1. Keywords: Management; School Operational Assistance Fund; Grade Advancement; Planning; Organizing; Monitoring. DOI 10.7176/PPAR/9 3 13 Publication date :March 31 st 2019
Public Policy and Administration Research
Johanis Taek Lenny Magdalena Tamunu Petrus Kase
204718087
Pengaruh Rencana Dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan Di SMA Al Islam Krian Sidoarjo
BOS funds are costs allocated by the government specifically to support education in Indonesia. This study aims to examine the effect of BOS budget planning and the realization of the use of BOS funds on financial performance at Al Islam Krian Sidoarjo High School. The variables used in this study are the BOS budget budget plan and the realization of the use of BOS funds which act as independent variables, as well as financial performance which acts as the dependent variable. The author uses descriptive quantitative methods in this study. The data collection technique carried out in this study was to use primary data obtained directly from the objects studied, namely by distributing questionnaires. The population in this study is the financial report of BOS Al Islam Krian Sidoarjo High School in 2016 2018. The samples in this study were educators, education staff, and guardians of students who were involved in the BOS management team for the period of 2016 2018, with respondents totaling 35 people. The results of the study using multiple linear regression analysis based on the t test can be concluded that BOS budget planning has a significant and positive effect on financial performance and the realization of the use of BOS funds also has a positive and significant effect on financial performance.
Majalah Ilmiah Bijak
Indah Sulistyowati Darno Darno
213896057
AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN DANABANTUAN OPERASIONAL SEKOLAH (BOS) PADA MI ROUDLOTUS SALAM
ABSTRACT Wahinun, Mifta Indah, 2018. Accountability and Transparency in the Management of School Operational Assistance Funds at MI Roudlotus Salam. Final project, Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM) Advisor I Drs. Supriadi, Msi Advisor II: Nurdiana Fitri Isnaini, SE, MM. This research was conducted with the aim of knowing accountability and transparency in the management of BOS funds. The benefit of this research is to find out whether MI Roudlotus Salam has applied the principles of accountability and transparency in the management of BOS funds. This research was conducted at MI Roudlotus Salam. The method used in this research is descriptive qualitative method where data collection uses interview, observation, and document study techniques. In this study, the author interviewed several speakers, namely: Head of Madrasah, Treasurer and Administrative Staff. The results showed that the application of accountability and transparency in the management of BOS funds had run quite well, amounting to 72.2% namely the existence of RKAS in the implementation of BOS funds, the conformity of rules and technical guidelines for the use and implementation of BOS funds with their realization, and the implementation of reporting and accountability of BOS funds to madrasas, cities district central government funds. This fact shows that madrasas have carried out the process of managing BOS funds in accordance with government regulations or technical instructions in managing them. Keywords: Management of BOS Funds, Accountability, Transparency.
Mifta Indah Wahinun
159374246
ANALISIS AKUNTABILITAS, TRANSPARANSI DAN EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (STUDI KASUS PADA SMP NEGERI 3 DAN SMP ISLAM YPUI DARUL ULUM DI KOTA BANDA ACEH)
The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection. The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Faisyal Ammar Bustamam Bustamam
181802681
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Kasus pada Sekolah Dasar Negeri Cicadas Kec. Cisolok Kab. Sukabumi)
Ineke Triani Sari (1430611139) Universitas Muhammadiyah Sukabumi. Analysis of Accounting Information Systems Cash Receipts and Expenditures in Improving Internal Control over Management of School Operational Assistance Funds (BOS) (The mentors are Sulaeman, SE. M.Si and Tina Kartini, SE. M.E.Sy) This study aims to analyze accounting information systems in cash receipts and disbursements procedures in order to improve control over the management of BOS funds. The object of this research is the Accounting Information System at Cash Receipts and Expenditures and the School Internal Control System at SD Negeri Cicadas Kec. Cisolok Kab. Sukabumi. Data analyzed based on the results of interviews with various stakeholders, such as the manager is the School Treasurer, the users is the SD Negeri Cicadas itself and the supervisor is the School Committee. This study uses qualitative research methods with a descriptive approach. The results of the analysis show that the accounting information system for cash receipts and disbursements of BOS funds at Cicadas Elementary School has been running well and effectively because there is already a control system so that school operations can run smoothly.
Ineke Triani Sari
216656611
PEMANFAATAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MEMPERBAIKI PROSES PEMBELAJARAN
In general, the BOS funds program aims to ease the burden on the community on the financing of education in the context of quality 9 year compulsory education, and this paper aims to find out the beneficiaries of BOS funds at SD Negeri No. 24/II Dusun Koto Jayo Pelepat Ilir Kabupaten Bungo. This paper using descriptive methods with a qualitative approach and using 17 informants. From the results of the interview, it was found that Dusun Koto Jayo Pelepat Ilir Kabupaten Bungo had gone well. Where the utilization BOS funds to finance new student admission administration, purchase of teacher learning reference books and purchase the books for libraries; financing remedial and extracurricular activities; financing tests/examination and learning outcomes; power and service subscriptions; school maintenance fees; honorarium paying honor teachers and honorary education personnel; allocation of BOS funds for poor students and transport fee assistance for poor students; teacher development and profession; financing BOS fund management; and purchasing computer.
Hamirul Hamirul Dina Apriana