Pengelolaan Dana Bantuan Operasional Sekolah Di Sekolah Dasar Negeri
DOI:
https://doi.org/10.31538/munaddhomah.v4i1.331Keywords:
School Operational Funds (BOS), Elementary School, School ManagementAbstract
. This study aims to describe the management of Regular School Operational Assistance (BOS) funds at SD Negeri 2 Sawahan, Boyolali Regency, starting from planning, implementation and accountability as well as reporting on the use of regular BOS funds by School Management. This research uses a descriptive qualitative approach, the source of this research is the school principal and BOS treasurer. Data collection uses direct interview techniques, field observations, and documenting the results. Data were analyzed using several stages starting from collecting data, sorting data by reduction, presenting data, and verifying the correctness of data. The results of data analysis concluded that the management of Regular School Operational Assistance (BOS) funds at SD Negeri 2 Sawahan had been carried out in accordance with the Technical Guidelines for the Use and Accountability of School Operational Assistance Funds for Elementary Schools in 2022, but in practice there were still obstacles such as delays in the distribution of BOS funds , discrepancies and lack of coordination in reporting BOS funds that must be corrected immediately.
Downloads
References
Aja.N, S., & Nwafukwa, P. (2015). Financial Management Skills Reqired Of Principals For The Implementation Of The Universal Basic Education Programme In Junior Secondary Schools In Ebonyi State Of Nigeria. International Journal of Education, Learning and Development, 3(5), 31–37.
Arikunto, & Suharsimi. (2010). Prosedur Penelitian Suatu pendekatan Praktek. Rineka Cipta.
Artana, M., Hari, I. A., & Bhawa, G. A. S. (2014). Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada Sekolah Dasar di Kecamatan Sukasada. Universitas Pendidikan Ganesha, 4(1).
Bungin, B. (2009). Metodologi Penelitian Kuantitatif. Kencana.
Fitri, A. (2014). Pegelolaan Dana Bantuan Operasional Sekolah (BOS) Sekolah Dasar Negeri Kecamatan Mandiangin Koto Selatan Kota Bukitinggi. Jurnal Administrasi Pendidikan. Bahana Manajemen Pendidikan, 2(1).
Hidayat, R., Burhan, M. R., & Ma’ruf, A. (2019). Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dalam Meningkatkan Sarana Dan Prasarana Pendidikan. Jurnal Ilmu Administrasi Publik UM Mataram, 7(2), 93–107.
Hsuan-fu, H. (2010). The Prospects for the Implementation of School-Based Financial Management in Taiwan. International Education Studies, 3(1).
Isnaini, Aramana, D., & Lewe, A. (2021). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (Bos) (Studi Kasus Pada Smp Negeri 3 Bambel) Kabupaten Aceh Tenggara. Jurnal Soko Guru, 1(1), 42–52.
Kahavizakiriza, R., Walela, K. B., & Danstanwanyonyikukubo. (2015). Financial Management In Public Secondary Schools In Kenya: A Case Study Of Lurambi SubCounty Kakamega County. International Journal of Scientific & Technology Research, 4(9).
Kaswandi. (2015). Evaluasi Pengelolaan Dana BOS di SD Negeri 027 Tarakan. Jurnal Kebijakan Dan Pengembangan Pendidikan, 3(1), 66–74. https://www.google.co.id/#q=jurnal+dana+bos+dari+kaswandi.
Kemendikbud. (2022). Petunjuk Teknis Penggunaan dan Pertanggungjawaban Dana Bantuan Operasional Sekolah untuk Sekolah Dasar dan Sekolah Menegah Pertama. Kemendikbud.
Kenayathulla, & Banu, H. (2014). Future Trends In The Management Of Schools Finance : A Documentary Analysis. Malaysian Online Journal of Educational Management, 2(4), 89–110.
Kiprono, F. J., Nganga, M., & Kanyiri, J. (2015). An Assessment Of School Management Committeesâ Capacity In The Implementation Of Fpe Funds In Public Primary Schools: A Survey Of Eldoret East District, Kenya. International Journal Of Education And Research, 3, 243–260.
Kusno, Suib, M., & Wahyudi. (2013). Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di Sekolah Dasar Negeri. Universitas Tanjungpura, 2(4). https://doi.org/10.26418/jppk.v2i4.1890
Manurung, H. (2013). Pelaksanaan Program Dana BOS Pada sekolah dasar Yayasan Bina Mitra Wahana Pekanbaru. Jurnal Kebijakan Umum Universitas Riau, 4(2), 119–218.
Moloeng, L. J. (2008). Metodologi Penelitian Kualitatif. Remaja Karya.
Mulyono. (2015). Tentang Tujuan Pengelolaan BOS. Penerbit Rineka Cipta.
Muryati, I. (2016). Pengelolaan Dana Bos Pada Sd Negeri Di Upt Pelayanan Pendidikan Kecamatan Moyudan Kabupaten Sleman. Jurnal Akuntabilitas Manajemen Pendidikan, 4(2), 237–246. http://journal.uny.ac.id/index.php/jamp
Mushthofa, A., Munastiwi, E., & Dinana, A. (2022). Manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan. Jurnal Akuntabilitas Manajemen Pendidikan, 10(1), 64–67. http://journal.uny.ac.id/index.php/jamp
Permendagri. (2020). Pengelolaan Dana Bantuan Operasional Sekolah Pada Pemerintah Daerah : Permendagri Nomor 24 Tahun 2020.
Permendikbudristek. (2022). petunjuk teknis pengelolaan dana bantuan operasional penyelenggaraan pendidikan anak usia dini, bantuan operasional sekolah, dan bantuan operasional penyelenggaraan pendidikan kesetaraan : Permenristekdikti Nomor 2 Tahun 2022.
Raharjo, I. B., & Duta, Y. A. (2013). Tinjauan Terhadap Pengelolaan Dana Bantuan Operasional Sekolah : Studi pada SMP Pawiyatan Surabaya. Jurnal Ilmu & Riset Akuntansi, 2(12).
Rahayuningsih, S. (2020). Management of School Operational Assistance Funds (BOS). Jurnal Studi Islam Alhamra, 1(2), 110–117.
Sari, P., Masyitah, E., & Sari, E. P. (2021). Analisis Pengelolaan Bantuan Operasional Sekolah (Bos). Accumulated Journal, 3(1).
Silele, E. (2017). Evaluasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) (Studi Kasus Pada SD Inpres 4 Desa Akediri Kecamatan Jailolo Kabupaten Halmahera Barat). Jurnal Emba, 5(2), 1626–1635.
Sucika, P., & Suprapta, I. N. (2018). Implementasi Dana Bantuan Operasional Sekolah (BOS) sebagai Upaya Pemerataan Pendidikan di Sekolah Dasar Negeri 1 Penarukan Kecamatan Buleleng Kabupaten Buleleng. Locus Majalah Ilmiah FISIP, 9(1).
Sukmadinata, N. . (2010). Metode Penelitian Pendidikan. Remaja Rosadakarya.
Sutama. (2015). Penelitian Pendidikan Kuantitatif, Kualitatif dan R&D. Fairuz media.
W. Polachek, S., & Lee, K.-G. (2014). Do School Budgets Matter? The Effect of Budget Referenda on Student Performance. IZA Discussion Paper, 8056.
Widyatmoko, S., & Suyatmini. (2017). pengelolaan dana bantuan operasional sekolah di SD N Kemasan 1 Surakarta. Jurnal Managemen Pendidikan, 12(2), 153–160.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Taufik Nurrochman, Farid Muhammad, Harsono Harsono, Suyatmini Suyatmini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Munaddhomah: Jurnal Manajemen Pendidikan Islam is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at https://pasca.jurnalikhac.ac.id/index.php/munaddhomah
