BOS Funds Research Articles

The Effect Of Accountability And Transparency Of Financial Accountability Reporting On The Budget Management Of School Operational Assistance Funds (Bos) At Sds Al Washliyah 5 Belawan Medan City

This study is a quantitative research that aims to examine the effect of accountability and transparency of financial reporting accountability on the management of the School Operational Assistance (BOS) budget. The location of this research is SDS Alwashliyah 5 Belawan Medan City. The data used are primary data and secondary data. Primary data was collected through the distribution of questionnaires to respondents. The secondary data in this study is in the form of documents, such as records of BOS fund distribution and BOS fund expenditure records. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression analysis using SPSS 24 (Statistical Product and Service Solution) software. The results of this study show that (1) Accountability affects the management of BOS funds, meaning that with accountability schools can be said to be responsible for the management of BOS funds. So that schools can improve the quality of financial accountability reporting, and gain the trust of parents, the community, and also the government. (2) Transparency affects the management of the BOS fund budget. This means that if the management of BOS funds is managed by prioritizing the principle of transparency, it will increase the effectiveness of BOS fund management.

Funding Management to Improve Human Resource Empowerment (Case Study at MI Ma’arif Panjeng Jenangan Ponorogo)

In order to realize optimal education in madrasa needs professional management. It can happen if supported by adequate funding sources because education without funding will not work. The provision of BOS funds by the government is a breakthrough program to help finance schools. However, in the implementation process, it experiences many obstacles. As experienced by MI Ma’arif Panjeng Jenangan Ponorogo, such as delays in distributing BOS funds. Of course, this can hinder the learning process. However, even so, MI still exists and takes part in the world of education. The increasing number of students each year is proof of the importance of good Human Resources financing management at MI Ma’arif Panjang. This issue cannot be overlooked. The aims of this study were (1) to find out the planning, (2) to find out the implementation, and (3) to find out the evaluation of education management financing in MI Ma’arif Panjeng. This study uses a type of qualitative research. Data collection used in this study were semi-structured interviews, observation and documentation. The data analysis technique uses an interactive model from Milles and Huberman to analyze the research data by collecting, condensation, drawing conclusions and presenting. The results of this study are (1) On the planning aspect, preparation of the budget plan begins with holding the institution’s annual work meeting, (2) On the implementation aspect of education financing includes two activities, namely receiving funds and disbursing funds, (3) On the evaluation aspect of education financing, it is accountable, namely following planning and can be accounted. There are two forms of evaluation, namely internal and external evaluation. The foundation carries out internal evaluations, which are monthly, annual, and committee evaluations. At the same time, the external evaluation is carried out by the government (BOS funds).

MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI KECAMATAN BELAWANG (MULTI KASUS SDN BELAWANG 1 DAN SDN PARIMATA 1)

Research objectives To find out the principal's leadership planning in improving teacher performance at SDN Belawang 1 and SDN Parimata 1, 2) To find out the implementation of the principal's leadership in improving teacher performance at SDN Belawang 1 and SDN Parimata 1, 3) To find out the evaluation of the principal's leadership in improve teacher performance at SDN 1 Belawang and SDN 1 Parimata Belawang 1 and SDN Parimata 1.
 This study uses a qualitative research method with a phenomenological approach. The use of this method is based on the reason that the focus in this study is the leadership of the principal in improving teacher performance. Meanwhile, the phenomenological approach aims to describe the meaning of the life experiences experienced by several individuals, regarding concepts or phenomena.
 The results of the study 1) the planning that was made before the implementation of a program in the fields of curriculum, student affairs, and infrastructure, from changing the K13 curriculum to the Mardeka curriculum, for the students of the two schools had different ways of using literacy, gymnastics, reading the Koran, scouting, and for infrastructure facilities are less supportive for one school while school one for infrastructure facilities is adequate. 2) implementation of teacher performance The implementation of facilities is still lacking, it cannot be said that it is ready to implement delays in budgeting BOS funds, the current lesson plan uses teaching modules because it is made beforehand before implementation. and less time of execution. 3) evaluation before carrying out the assessment the teacher gets an implementation schedule in the form of lesson plans to assessments in class when learning an assessment is carried out by the principal of the suitability of the teaching module plans made and the implementation carried out, methods that can make children focus on media that support learning.

Perencanaan Keuangan (RAPBS) Rencana Anggaran Pendapatan dan Belanja Sekolah dalam Pengembangan Sekolah di Smk Al Washliyah 9 Perbaungan

The draft School Revenue and Expenditure Budget (RAPBS) is carried out through a process of managing school funds, of course involving various parties such as the school principal who regulates financial nets and their management is carried out by treasurers and other components that assist the process of implementing school finances. The purpose of this study was to analyze the implementation of financial planning (RAPBS) school income and expenditure budget plans in school development. This research was carried out with a qualitative approach using descriptive methods. Data collection techniques are observation, interviews and documentation as well as literature studies and group discussions. The results of this research are that the acceptance component of SMK Al Washliyah 9 Perbaungan is optimized by using educational funding sources, namely the existence of regular BOS funds sourced from APBN revenues. Reporting on the accountability of the RAPBS is carried out only to the extent of the school principal. And will be conveyed at the meeting with the parties involved in it. The principal submits a report, especially regarding school financial receipts and expenditures. Evaluation is carried out every quarter or per semester. The conclusion from this study is that good use of the RAPBS has made school development better, including: character education, human resource development and the use of technology.
 Keywords: RAPBS; Accountability; Development

Manajemen Dana Bantuan Operasional Sekolah Menengah Pertama Negeri 10 Kecamatan Sirimau Kota Ambon

his study aims to determine the management of School Operational Assistance (BOS) funds at SMP Negeri 10 Ambon. This research used a descriptive qualitative method with data collection techniques using in-depth interviews, observation and documentation. This research involved the school principal and BOS treasurer as primary data sources. Secondary data sources included school profile, vision and mission, BOS Annual Activity Plan (Rencana Kerja Tahunan-RKT), BOS Accountability Report (Laporan Pertanggung Jawaban­­-LPJ), and teacher data. The interview results were then transcribed into Bahasa Indonesia. The results showed that the management of BOS funds went through several stages and processes, namely planning, management, evaluation and reporting. The components of planning, management, evaluation and reporting showed that SMP Negeri 10 Ambon had run well in accordance with the technical guidelines for the management of BOS funds, except for the lack of trust and transparency by the managers to each field related to BOS funds. In this study, there were several obstacles, namely delays in fund disbursement, lack of transparency in terms of budget implementation, and accountability problems in reporting management and evaluation. The obstacles found resulted in the regulation carried out by schools being hampered so that the program that had been prepared in the RKAS could not run properly. Recommendations that can be given are that periodic evaluations from stakeholders can continue to be conducted for effective and efficient regulation of BOS funds.

EFFECTIVENESS OF ACCOUNTABILITY AND TRANSPARENCY OF BOS FUND MANAGEMENT USING THE ARKAS APPLICATION

One of the government's policies in supporting the advancement of education is to provide educational assistance in the form of school operational assistance funds (BOS). In managing BOS funds so that they can run optimally, good financial management skills are needed for schools. The method used in this research is qualitative with descriptive analysis. Sources of information were obtained from various stakeholders such as school principals, treasurers, and teachers at MAS Ulumuddin Lhokseumawe. Data collection was carried out through interviews, documentation, and literature review. The results showed that there was an increase in efficiency and effectiveness in the accounting system for the use of BOS funds after using the school activity plan and budget application (ARKAS). The effectiveness, accountability and transparency of the management of BOS funds using the ARKAS application in the activity plan and school budget at MAS Ulumuddin Lhokseumawe are interrelated and have been running very well and optimally.

PEMANFAATAN POJOK BACA UNTUK MENINGKATKAN MINAT BACA SISWA DI SD NEGERI 1 MENANGA

This study aims to describe interest in reading in class IV SD Negeri 1 Menanga by using the reading corner. This type of research is descriptive qualitative. Collecting data with the method of observation, interviews, questionnaires and documentation. As for data analysis, namely data reduction, data exposure and verification. The subjects of this study were school principals, guardian teachers, Hindu religious teachers and fourth grade students. The results of the study show that there are 3 stages in planning a reading corner at SD Negeri 1 Menanga, namely first holding a meeting with the board of teachers regarding the existence of a reading corner program in each classroom. The two stages of storybook procurement planning are budgeted at the Bos Fund. The three implementation stages carried out literacy activities 15 minutes before the learning activities began. Furthermore, the reading corner at SD Negeri 1 Menanga is used as follows: firstly as material for School Literacy Movement (GLS) activities, secondly as reference material and material for discussion, and thirdly as material to fill students' free time. Based on the use of the reading corner at SD Negeri 1 Menanga, it really helps to increase students' interest in reading, especially in grade IV. The obstacles faced by teachers in using the reading corner at SD Negeri 1 Menanga are the minimal collection of story books and the lack of student initiative in reading books in the reading corner.
 corner at SD Negeri 1 Menanga, it really helps to increase students' interest in reading, especially in grade IV. (3) The obstacles faced by teachers in using the reading corner at SD Negeri 1 Menanga were the minimal collection of story books and the lack of student initiative in reading books in the reading corner.

Implementasi Manajemen Sarana Prasarana Di MTs Salafiyah Syafi’iyah Seblak Jombang

Educational infrastructure means equipment and supplies that are directly used and support the educational process, particularly the teaching and learning process, such as buildings, classrooms, tables, and chairs, as well as teaching tools and media. While what is meant by educational infrastructure are facilities that indirectly support the course of the educational process, such as yards, gardens, parks, and schools, if used directly for the teaching and learning process, such as school gardens for teaching biology or school yards as sports fields, they are components of an educational tool. Educational facilities and infrastructure are also often referred to as school facilities or school equipment. Based on the data analysis that has been done, five conclusions are obtained as follows: First, planning for the procurement of facilities and infrastructure needs at MTs Salafiyah Syafi'iyah Seblak Jombang has been arranged. In accordance with the provisions in the plan, in the procurement of facilities, it will also adjust the real needs, which are the most important, to take precedence over both learning tools and buildings, and so on. Procurement activities only use budgeted BOS funds. In the three stages of using, using, or using the existing facilities and infrastructure at MTs Salafiyah Syafi'iyah Seblak Jombang, there are no official procedures or written rules in the use of facilities and infrastructure because all Madrasah residents have the same rights to use existing facilities and infrastructure according to individual needs

Perencanaan Keuangan (Rapbs) Rencana Anggaran Pendapatan dan Belanja Sekolah dalam Pengembangan Sekolah di SMK Al Washliyah 9 Perbaungan

The draft School Revenue and Expenditure Budget (RAPBS) is carried out through a process of managing school funds, of course involving various parties such as the school principal who regulates financial nets and their management is carried out by treasurers and other components that assist the process of implementing school finances. The purpose of this study was to analyze the implementation of financial planning (RAPBS) school income and expenditure budget plans in school development. This research was carried out with a qualitative approach using descriptive methods. Data collection techniques are observation, interviews and documentation as well as literature studies and group discussions. The results of this research are that the acceptance component of SMK Al Washliyah 9 Perbaungan is optimized by using educational funding sources, namely the existence of regular BOS funds sourced from APBN revenues. Reporting on the accountability of the RAPBS is carried out only to the extent of the school principal. And will be conveyed at the meeting with the parties involved in it. The principal submits a report, especially regarding school financial receipts and expenditures. Evaluation is carried out every quarter or per semester. The conclusion from this study is that good use of the RAPBS has made school development better, including: character education, human resource development and the use of technology.
 Keywords: RAPBS; Accountability; Development

PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS DI SMP NEGERI 4 KOTA MOJOKERTO)

UPT SMP NEGERI 4 is one of the educational units with a junior high school level which is addressed at Kel. Kranggan, Kec. Kranggan, Mojokerto City, East Java. In carrying out its activities, UPT SMP NEGERI 4 is under the auspices of the Ministry of Education and Culture. This study aims to analyze the extent to which accountability information systems are implemented in the management of school operational assistance funds at SMP Negeri 4 Mojokerto City. The method used is a qualitative method with a descriptive approach. Data collection techniques used are interviews and observation. The data analysis techniques used are: 1) data collection, 2) data reduction, 3) data display, 4) inference and verification. The results showed that the school's accounting information system and division of tasks had not been effective. Accountability for the management of BOS funds is good enough. Although some RKAS budgets have not been allocated properly. However, the procedure for reporting BOS funds complies with the Technical Instructions

Detecting Fraud in BOS Fund Management (Evidence from Lampung- Indonesia)

This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive method. This research was conducted in schools in Lampung Province. The Starfield Radom Sampling method is used to take samples. Primary data was obtained by distributing questionnaires to 1,366 schools that experienced delays in submitting reports on the use of BOS funds phase I 2020 as of June 12, 2020. Respondents in this study were teachers who did not get additional assignments as members of the BOS Fund Team. The research was conducted on February 6, 2021 – March 10, 2021. 973 data were obtained from 367 samples that met the criteria. Data is processed using Smart PLS 3.0. The test results show that competence, organizational culture, and competence with the quality of accounting information systems as mediation variables do not detect fraud tendencies in managing BOS funds with a diamond fraud approach. While the quality of accounting information systems and organizational culture with the quality of accounting information systems as a mediating variable can detect fraud tendencies in the management of BOS funds.

The Implementation of School Literacy Movement in SMP Laboratorium Undiksha Singaraja

This research aimed at how was the school literacy program implemented in SMP Laboratorium Undiksha Singaraja. Mixed-method was used because the data of this research were analyzed quantitatively and qualitatively. There were six findings showed that the financial resources were getting from BOS fund and book donation. The time resources that students read books around 15 minutes before whilst-activity in the classroom while this school has special schedule in outside classroom that was called happy Friday. The facility resources were library, laboratory rooms, reading corner, and multimedia area in good condition. The processes of implementation were conducted in three stages; introduction stage, implementation stage, and establishment stage. The output measurements were through teachers’ evaluation, checking students’ project, checking students’ performance, students and teachers achievement, checking library visit, and students’ achievement in national exam. Furthermore, the sixth finding showed the impacts of reading motivation and reading habit were in moderate category.

Pengaruh Pengelolaan Dana Bantuan Operasional Sekolah Terhadap Sarana dan Prasarana Pembelajaran Ips Terpadu di SMP Negeri 1 Tilango Kabupaten Gorontalo

The research aims to determine to what extent the impact of BOS Fund Management on Integrated Social Science Learning Facilities and Infrastructure at SMP Negeri 1 Tilango, Gorontalo Regency. The research method used in the research is quantitative, where the data are collected through observation, interview, questionnaire, and documentation. The research populations are the entire school community for 344 people whereas its samples are 44 people. The method of analysis employs simple regression analysis. The results of the correlations analysis indicate that there is a strong relationship between the Management Of School Operational Assistance (BOS) Fund On Integrated Social Science Learning Facilities and Infrastructure at SMP Negeri 1 Tilango, Gorontalo Regency, with a correlations coefficient value of 0,526. In addition, the calculations of coefficient of determination shows R square for 0.277, which means that 27.7% of the variability regarding integrated Social Science Learning Facilities and Infrastructure at SMP Negeri 1 Tilango, Gorontalo Regency can be explained by the management of school operational assistance (BOS) fund, while the remaining 72.3% is impacted by other variables which are not studied in this current research.

EVALUASI IMPLEMENTASI PROGRAM BANTUAN OPERASIONAL SEKOLAH MENENGAH ATAS (BOS SMA) PADA SMA NEGERI 4 PULAU GOROM KABUPATEN SERAM BAGIAN TIMUR PROVINSI MALUKU

Senior High School Operational Assistance (BOS SMA) is a central government assistance program to provide funding for personnel and non-personnel operating costs for schools sourced from non-physical special allocation funds. One of the factors that influenced the success of the BOS program was the implementation of BOS funds in accordance with BOS technical guidelines and all available resources in the implementation of the BOS program. The purpose of this study is to describe the use of BOS funds and the impact on students in the teaching and learning process of the 2019/2020 school year. This study used descriptive qualitative method. The results showed that the use of BOS funds by schools was in line with BOS guidelines, flexible, efficient, and effective. although in the realization there are still components that have not been implemented because of the priority scale, according to the needs of the school that is flexible.

EFEKTIVITAS PENYALURAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SD

This study aims to idescribe thei effectiveness of the distribution of school operational iassistance funds (BOS) in elementary schools in planning, implementing, monitoring, evaluating and reporting and accountability for the management of BOS fundsi in SDN Paganjuran, Cineam District, Tasikmalaya Regency.This research was conducted at SDN Paganjuran, Cineam District, Tasikmalaya Regency. Data were collected by observation, interview and documentation methods, which were then analyzed using a qualitative approach and descriptive analysis. The problem faced by all these elementary schools was that the School Operational Assistance (BOS) funds did not arrive on time as expected.The results showed that the BOS treasurer prepared the ARKAS ion time, namely ati the beginningi of th fiscal year, basedi on the priority scale of school needs, and involved icommittees andi teachers.The conclusion in this study is that the implementation aspect has not been entirely successful because the distribution of School Operational Assistance funds is still late. The aspect of supervision is still not fully successful because there is no supervision from the relevant agencies on a regular basis. Evaluationi activitiesi by the committee have been carried out although not optimal. Reporting on the management of BOS fund at SDN Paganjuran can be said to have been successful because a report has been made in accordance with the itechnical guidelines for managingi BOS funds. The level of effectiveness in managing BOS funds at SDN Paganjuran is in the effective criteria.Keywords: Management, Financing, Planning, Implementation, Evaluation.

Faktor-faktor yang Mempengaruhi Efektivitas Pengelolaan Dana BOS Pada SMA dan Sederajat di Kecamatan Simo

This study aims to determine the influence between accountability, transparency, and parental participation and the effectiveness of management of BOS funds in empirical studies at SMA/SMK/MA/equivalent in Simo District, Boyolali Regency. This type of quantitative research uses primary data by distributing questionnaires to respondents. The population in this study were SMA/SMK/MA/equivalent schools in Simo District and parents of students related to the management of BOS funds. The sample selection method was random sampling so that 120 respondents were obtained consisting of school principals, vice principals, BOS treasurers, BOS operators, teachers, and students' parents. Based on the results of the t-test that has been carried out, it can be seen that accountability partially has no effect on the effectiveness of BOS fund management, transparency has a positive effect on the effectiveness of BOS fund management, and participation has a negative effect on the effectiveness of BOS fund management. However, based on the F test it is known that accountability, transparency, and parental participation simultaneously influence the effectiveness of BOS fund management

Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS)

This study aims to describe, analyze the accountability, transparency and effectiveness of management and transparency of the effectiveness of the management of school operational Assistance Fund (BOS) in Vocational/High School in Mojokerto. The principle of transparency and accountability is a measure that can’t be ignored from the weak strength of participation, which in this case includes, teachers, parents and school authorities. Accountability in the management of BOS funds refers to the right of parents, who are representatives of the community, to take part in being responsible for the implementation of the BOS fund assistance program. The researcher used a mixed research method, which is a method that unites quantitative and qualitative methods. The population in this study is the Principal, School Committee, and fund managers, who are the authorities in the fund manager BOS SMA/SMK in Mojokerto. While in technical analysis, this study uses multiple linear regression analysis. The research results show that accountability and transparency affect the effectiveness of BOS fund management

IMPLEMENTATION OF FINANCING MANAGEMENT AND INFRASTRUCTURE FACILITIES TO IMPROVE THE QUALITY OF LEARNING

This study aims to describe the implementation of financing management and infrastructure to improve the quality of learning at SMA Negeri 1 Kramatwatu, Serang Regency. The method used in this research is qualitative. The results of the study show that the implementation of financing management and infrastructure is an integral part in efforts to improve the quality of learning. Implementation of management of financing and infrastructure in SMA Negeri 1 Kramatwatu has gone through managerial stages, namely planning, implementation and supervision (auditing and accountability). Budget execution activities include recording income and expenses in the ARKAS system and preparing accountability reports in the form of notes, receipts, and activity documentation. The implementation phase of the implementation of infrastructure includes the procurement and arrangement of school facilities. The supervision stage for the implementation of financing management and infrastructure is carried out by internal schools and external parties which includes monitoring activities evaluating the acquisition of assets and consumables with BOS funding sources, BOS realization reports and cash opname.

The Bos Funds Uses Analysis In High Schools During The Pandemic Period In Palopo City

This study aims to determine the use of BOS funds in high school during the pandemic in Palopo City. The variable of this research is the use of BOS funds for senior high schools in Palopo City by trying to analyze the use of BOS Funds during the pandemic based on the 12 components of the use of BOS Funds in accordance with Permendikbud Number 6 of 2021 concerning Technical Guidelines for the Management of School Operational Assistance Funds. The population of this research is high school in Palopo City, while the sampling in this study uses purposive sampling technique. The sample in this study amounted to 4 (four) senior high schools in Palopo City. The data was collected by using observation, interview, and documentation techniques, the research method used descriptive qualitative. The results showed that: The use of high school BOS funds in Palopo City during the pandemic was in accordance with Permendikbud Number 6 of 2021, there was no use that was not in accordance with existing regulations. The usage that experienced the largest growth was for Honor Payments, while the usage that experienced the largest decline was for the Implementation of Learning and Extracurricular Activities.

Management of School Operational Assistance in Increasing the Quality of Education

School Operational Assistance (BOS) is an implementation of Law Number 20 of 2003 article 34 paragraph 2 that the central and regional governments guarantee the implementation of compulsory education without charging a fee. BOS management in madrasas needs to be carried out to support the provision of facilities and infrastructure in order to streamline teaching and learning activities and improve student learning achievement BOS management at MAS Sinar Islami Bingai Langkat Regency consists of budget planning, fund management, fund utilization, and supervision. As for some of the principles implemented by MAS Sinar Islami Bingai Langkat Regency, they include: 1) transparency (openness in managing activities), 2) accountability (the use of funds can be accounted for), 3) effectiveness (arranging finances to finance activities so that they are in accordance with planning), 4) efficiency (use of time, effort and cost with a minimum budget to get satisfactory results). This study used a descriptive qualitative method where researchers immediately went into the field to collect data objectively and naturally. The techniques for collecting data in this study used observation techniques, interviews and documentation studies. The results of the research conducted at MAS Sinar Islami Bingai, Langkat Regency, are that several parties in the madrasah have prepared a funding management plan, the management of funds is in accordance with the plan that has been discussed so that it is right on target and can improve teacher welfare and improve student achievement, the use of BOS funds is in accordance with existing technical guidelines as well as implementing a trustworthy attitude, supervising the management of funds consisting of internal madrasah parties and external parties.