Hidayat, Rahmad (2014) Implementasi Kebijakan Penggunaan Dana Bantuan Operasional Sekolah dan Laporan Keuangan Bantuan Operasional Sekolah. Magister thesis, Universitas Brawijaya.
Abstract
Pendidikan merupakan faktor penting bagi sebuah negara. Banyak kebijakan yang dikeluarkan oleh pemerintah di daerah ini, salah satunya kebijakan Hibah Operasional Sekolah (BOS-Bantuan Operasional Sekolah). Penelitian ini bertujuan untuk mengetahui bagaimana implementasi kebijakan penggunaan dana dan laporan keuangan BOS di SMPN 3 WOHA dan SMPN 3 Palibelo. Jenis penelitian yang digunakan adalah pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan, proses implementasi kebijakan dan penggunaan dana dalam laporan keuangan BOS SMPN 3 WOHA dan SMPN 3 Palibelo dilaksanakan tetapi tidak optimal. Ada perbedaan dalam pelaksanaan penggunaan dana di dua sekolah tersebut. Adapun mekanisme pelaporan keuangan, dua sekolah yang SMPN 3 WOHA dan SMPN 3 Palibelo telah mengikuti yang sudah ada teknis seperti rencana kerja sekolah dan anggaran (RKAS-Rencana Kegiatan Anggaran Sekolah Dan), pembukuan, realisasi masing-masing sumber dana dari dana , bukti pengeluaran, pelaporan, dan pelaporan waktu sudah tersedia di masing-masing sekolah, meskipun tidak optimal.
English Abstract
Education is an important factor for a country. Many of the policies issued by the government in this area, one of which policies the School Operational Grant (BOS-Bantuan Operasional Sekolah). This study aims to determine how the implementation of the policy on the use of funds and financial reports BOS at SMPN 3 Woha and SMPN 3 Palibelo . This type of research is descriptive qualitative approach. The results showed, the process of policy implementation and use of funds in the financial reports BOS SMPN 3 Woha and SMPN 3 Palibelo been implemented but not optimal. There are differences in the implementation of the use of the funds in these two schools. As for financial reporting mechanisms, the two schools that SMPN 3 Woha and SMPN 3 Palibelo have followed the existing technical such as the school work plan and budget (RKAS-Rencana Kegiatan dan Anggaran Sekolah), bookkeeping, realization of each source of funds of funds, proof of expenditure, reporting, and time reporting is already available in each school, although not optimal.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/371.22/HID/i/041404986 |
| Subjects: | 300 Social sciences > 371 Schools and their activities; special education > 371.2 School administration; administration of student academic activities |
| Divisions: | S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi |
| Depositing User: | Samsul Arifin |
| Date Deposited: | 08 Apr 2015 12:28 |
| Last Modified: | 08 Apr 2015 12:28 |
| URI: | http://repository.ub.ac.id/id/eprint/157279 |
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