Aprillah, Hesty and Dr. Choirul Saleh,, M.Si and Ali Maskur,, S.AP., M.AP., MA (2022) Manajemen Dana Bantuan Operasional Sekolah (BOS) di Kabupaten Sumbawa (Studi pada SMA Negeri 1 Empang dan SMA IT Samawa Cendekia). Sarjana thesis, Universitas Brawijaya.
Abstract
Bantuan Operasional Sekolah (BOS) merupakan salah satu sumber pembiayaan yang ada di sekolah. Manajemen Dana BOS di SMA Negeri 1 Empang dan SMA IT Samawa Cendekia terdiri dari Perencanaan anggaran, Pelaksanaan anggaran, Evaluasi dan Pertanggungjawaban anggaran. Perencanaan keuangan SMA Negeri 1 Empang dan SMA IT Samawa Cendekia disusun dengan cara membuat Rencana Kegiatan dan Anggaran Sekolah (RKAS) yang disesuaikan dengan Rencana Kerja Sekolah (RKS), yang mengacu pada Peraturan Pemerintah Nomor 57 Tahun 2021 tentang Standar Nasional Pendidikan dan Peraturan Menteri Pendidikan dan Kebudayaan RI Nomor 6 Tahun 2021 tentang Petunjuk Teknis (BOS). Dalam melaksanakan anggaran dan membelanjakan keuangan, pengelola dana BOS melakukan pembukuan dengan mencatat berbagai sumber dana yang masuk beserta jumlahnya dan distribusi penggunaannya secara rinci serta menyetorkan pajak yang harus di keluarkan sesuai aturan yang berlaku. Evaluasi pelaksanaan anggaran dana BOS di SMA Negeri 1 Empang dan SMA IT Samawa Cendekia berdasarkan temuan di lapangan dilakukan baik oleh pengelola dana BOS sekolah, Tim Manajemen BOS Kabupaten di Dinas Pendidikan Kabupaten Sumbawa dan oleh Inspektorat. Hasil penelitian menunjukkan bahwa Perencanaan anggaran dana BOS SMA Negeri 1 Empang dan SMA IT Samawa Cendekia telah dilaksanakan oleh pengelola sesuai standar pembiayaan pendidikan dan petunjuk teknis BOS yang tertuang di dalam RKAS yang disinkronkan dengan RKS. Pelaksanaan anggaran dana BOS dimulai dari penerimaan dan pengeluaran dicatat dan dilaporkan sesuai petunjuk teknis BOS dan SMA Negeri 1 Empang dan SMA IT Samwa Cendekia sudah mengikuti rambu-rambu di dalam petunjuk teknis BOS yang alokasinya sudag tersusun dalam RKAS. Evaluasi dan pertanggungjawaban anggaran dana BOS sudah sesuai dengan standar pengelolaan dana BOS, secara internal oleh pengelola dana BOS SMA Negeri 1 Empang dan SMA IT Samawa Cendekia serta secara internal oleh Tim Manajemen BOS Kabupaten, Inspektorat setiap akhir triwulan dan ada pengawasan dari Lembaga Sosial Masyarakat (LSM).
English Abstract
School Operational Assistance (BOS) is a source of funding in schools. BOS Fund Management at SMA Negeri 1 Empang and SMA IT Samawa Cendekia consists of budget planning, budget execution, budget evaluation and accountability. The financial planning for SMA Negeri 1 Empang and SMA IT Samawa Cendekia is prepared by making an Activity Plan and School Budget (RKAS) adjusted to the School Work Plan (RKS), which refers to Government Regulation Number 57 of 2021 concerning National Education Standards and Regulations of the Minister of Education and Culture of the Republic of Indonesia Number 6 of 2021 concerning Technical Guidelines (BOS). In carrying out the budget and spending finances, the BOS fund manager maintains bookkeeping by recording the various sources of incoming funds along with the amount and distribution of their use in detail and depositing taxes that must be issued according to applicable regulations. Evaluation of the implementation of the BOS budget at SMA Negeri 1 Empang and SMA IT Samawa Cendekia based on findings in the field was carried out by both the school BOS fund managers, the District BOS Management Team at the Sumbawa District Education Office and by the Inspectorate. The results showed that the budget planning for the BOS funds for SMA Negeri 1 Empang and SMA IT Samawa Cendekia had been carried out by the management in accordance with the education financing standards and BOS technical guidelines contained in the RKAS which was synchronized with the RKS. The implementation of the BOS budget starts with receipts and expenditures being recorded and reported in accordance with the BOS technical instructions and SMA Negeri 1 Empang and SMA IT Samwa Cendekia have followed the guidelines in the BOS technical instructions whose allocations have been arranged in the RKAS. Evaluation and accountability of the BOS fund budget are in accordance with BOS fund management standards, internally by the BOS fund manager at SMA Negeri 1 Empang and SMA IT Samawa Cendekia and internally by the District BOS Management Team, the Inspectorate at the end of each quarter and there is supervision from the Social Society Institution (LSM).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522030226 |
| Uncontrolled Keywords: | Bantuan Operasional Sekolah (BOS), Perencanaan Anggaran, Pelaksanaan Anggaran, Evaluasi dan Pertanggung jawaban Anggaran .- School Operational Assistance (BOS), Budget Planning, Budget Execution, Budget Evaluation and Accountability |
| Subjects: | 300 Social sciences > 371 Schools and their activities; special education > 371.2 School administration; administration of student academic activities |
| Divisions: | Fakultas Ilmu Administrasi > Administrasi Pendidikan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 26 May 2023 02:40 |
| Last Modified: | 26 May 2023 02:40 |
| URI: | http://repository.ub.ac.id/id/eprint/200413 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
I Gusti Ayu Windy Dwiastari.pdf Restricted to Registered users only until 31 December 2025. Download (3MB) |
Actions (login required)
 |
View Item |