BOS Management Research Articles

Implementation of The School Budget Activity Plan Application (Arkas) And The Bos Fund Management Information System On The Accountability Of Bos Financial Reporting In Education Entities In Cirebon City

The purpose of this study was to analyse the effect of the School Budget Activity Plan (ARKAS) application and the BOS Management Information System (SIMBOS) application on the accountability of financial reporting of BOS funds in elementary schools in Cirebon City. We conducted this research using quantitative methods. We distributed questionnaires as part of the data collection technique. Furthermore, we will conduct validity and reliability tests on the responses to these questionnaires. We carried out the data analysis using linear regression. This research findings that the use of the School Budget Work Plan (ARKAS) application significantly influences the accountability of BOS fund use in elementary schools in Cirebon City, with better use of the ARKAS application leading to more transparent use of BOS funds. The BOS Management Information System (SIMBOS) also has a significant effect on the transparency of the use of BOS funds in public elementary schools in Cirebon City. The better the use of the ARKAS application, the more transparent the use of BOS funds.

Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.

Management of School Operational Assistance Funds (BOS) to Enhance Extracurricular Activities at Yusuf Abdussatar Ibtidaiyah Madrasah, Kediri West Lombok

The School Operational Assistance Fund (BOS) plays a crucial role in Indonesian education, including at Madrasah Ibtidaiyah Yusuf Abdussatar in Kediri, West Lombok. This research explores the management of BOS to enhance extracurricular activities in the mentioned Madrasah. Qualitative methods were employed, utilizing data collection through observation, interviews, and documentary studies. The results indicate the effectiveness of BOS management through the RAPBM involving school principals, committees, and teachers. Extracurricular activities such as KKsQ, Scouting, and others are supervised and meet system standards. In conclusion, BOS management at Madrasah Ibtidaiyah Yusuf Abdussatar in Kediri effectively supports extracurricular activities, highlighting the crucial role of teachers as mentors. The implication is that an effective BOS management model can be applied in other schools to enhance extracurricular activities, strengthening the role of teachers in student mentoring beyond the regular curriculum.

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.

Transparency in Utilization of School Operational Assistance Funds at SMAN 2 Gorontalo Utara

This type of research is descriptive research with a qualitative approach. The aim of this research is to find out the transparency of the use of School Operational Assistance (BOS) funds at SMAN 2 Gorontalo Utara. The focus of research in this study is understanding technical guidelines, management procedures, preparation of reports. The results showed that the BOS management team's technical guidelines had not been fully implemented because not all of the BOS management team understood technical guidelines, the management procedures for the use of BOS funds had not run optimally, as seen by several program items not being met because the costs had been transferred to other programs so that several programs had experienced a shift. not in accordance with technical guidelines, preparation of reports has not run optimally because it does not comply with existing operational guidelines where the preparation of reports is only carried out by treasurers and school principals without involving the BOS management team.

The Implementation of School Financial Management System in Managing the BOS Fund

School financial management should be managed properly. With clear and transparent financial management, it will affect operational systems and mechanisms to meet the various elementary needs of the school. Financial management also plays a determinant role for the success of education. Thus, financial management needs to be implemented by educational institutions, so that the use of school funds can be more effective and efficient and the budget misuse is able to be minimized appropriately. This study aims to find out how the education financial management system is implemented in managing BOS funds. In this study, the authors used a qualitative approach with the type of field research conducted at SMAN 17 Bombana, Southeast Sulawesi Province. The data from this study were obtained from observations, interviews and documentations. As reseach participants, this study involved the head of school, treasurer of school, committee chairs, student guardians, educators and education staffs. Then, data were analyzed and conclusions were drawn. Therefore, this study shows that the implementation of the education financial management system in managing BOS funds at SMAN 17 Bombana, Southeast Sulawesi Province has been implemented very well. This is evidenced by the steps carried out, including financial planning by holding meetings first, then financial implementation which is divided into three parts, namely acceptance, distribution and management. Another indicator is the evaluation system which is divided into two parts, consisting of the school's internal side and the education office's external side.Keywords: implementation, Financial Management, BOS Management Fund

Pengelolaan Dana Bantuan Operasional Sekolah Di SMK Batik 1 Surakarta

The study was to determine the effective, efficient, and transparent processing of BOS management at SMK Batik 1 Surakarta. This research is a qualitative descriptive study. In this qualitative research, interviews and observations as well as document reviews are the main data collection methods. The data was analyzed in 3 steps, namely: data collection, data reduction, and data display. The result of BOS report at SMK Batik 1 Surakarta was credible. It can be credible because it was showing effectiveness and efficiency. The evidence was the budget plan is by the outcome of the expenses budget. SMK Batik 1 Surakarta also strives to expose the results of the BOS management to all parties involved.

SISTEM INFORMASI ADMINISTRASI PENGELOLAAN BOS DI SDN SENDANG KULON MENGGUNAKAN METODE LANGSUNG

The school operational fund or BOS itself is a government program to provide funding for non-personnel costs for primary and secondary education units as a means of implementing the 9-year compulsory education program. The BOS program aims to free all types of education costs for all public and private elementary, junior high school students in Indonesia from school operational costs. SD N 2 Sendangkulon is a public elementary school located on Jalan Dk Kacang Kidul Rt 01 Rw 03 Sendangkulon Village, Kangkung District, Kendal Regency. SD N 2 Sendagkulon was founded in 1982 until now. The problem that is still being experienced by the BOS Management Team at SDN 2 Sendangkulon is that there is no administrative information system for processing BOS funds that is relevant to the needs of SDN 2 Sendangkulon, resulting in the lack of participation and involvement of all education stakeholders at SDN 2 Sendangkulon. The lack of teacher participation is due to the absence of teacher access rights to obtain information regarding the BOS budget. This is the basis for the importance of designing an administrative information system for processing BOS funds that is relevant and accurate to assist in the management of School BOS funds, because information disclosure is one of the keys to implementing the principles of transparency and accountability related to BOS funds. Another problem that occurred at SDN 2 Sendangkulon was in the process of making reports and being responsible for the management and use of BOS funds. The BOS treasurer experienced difficulties because there were frequent changes in the reporting format for BOS funds, especially if the treasurer was new.Based on the background and some of the problems above, the authors conducted a study entitled "Administration Information System for Boss Management at Sdn 2 Sendangkulon Using the Direct Method". In making the application, the author will use PHP as the application program and MYSQL as the database.

Implementasi Peraturan Menteri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 8 Tahun 2020 di Sekolah Menengah Atas Negeri 8 Medan

Regular School Operational Assistance (BOS) is a central government program to provide funding for operational costs for schools sourced from non- physical special allocation funds, in its implementation technically experiencing problems, including slow BOS management, misuse of the BOS budget, incomplete accountability reports and late data synchronization. SMA Negeri 8 is one of the school as recipients of the Regular School Operational Assistance in the city of Medan.This study aims to identify and analyze the policy implementation of the Regulation of the Minister of Education and Culture of the Republic of Indonesia Number 8 of 2020 concerning the Technical Guidelines for Regular School Operational Assistance at SMA Negeri 8 Medan and to find out what factors are obstacles/ obstacles in the implementation of the Regulation of the Minister of Education and Culture Number 8 Tahun 2020 regarding Regular School Operational Assistance Technical Guidelines.The research method used is a descriptive method with qualitative approach, with the research informants being the Regular BOS Team at SMA Negeri 8 Medan.The theory used is George C Edward III’s public policy theory. The influencing factors are communication, resources, disposition and bureaucratic structure. The results of this study indicate that The implementation of the regulation of the minister of education and culure of the Republic of Indonesia Number 8 of 2022 has been carried out but not yet with optimal results. The succes of policy implementation.

EVALUASI PROSES PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN PURWOREJO

This study aims to evaluate the budgeting process for School Operational Assistance Funds in Purworejo Regency. Evaluation measurement uses indicators issued by the United Nations Development Program (UNDP) on Good Governance with Transparency and Accountability variables in the Budgeting Process in Purworejo Regency. The samples of this study were 477 schools in Purworejo Regency and the BOS Management Team in Purworejo Regency in the Education, Youth and Sports Office of Purworejo Regency. The results showed that in general the implementation of the principles of good governance for accountability had been carried out well and met the principles of accountability. Even the overall Performance Accountability Score of Purworejo Regency gets a performance score of AA (Very satisfying). Meanwhile, for the Transparency Principle as measured by the legal framework, the availability of public information, open plan planning, implementation and reporting have been carried out quite well, but several schools still do not comply with the transparency of openness in the reporting sector. there are still 26,7% of schools that have not reported online on the Ministry of Education and Culture's website.Keywords: Good Governance, Accountability, Transparency, Purworejo Regency, Budget, BOS Funds.

Effectiveness of School Operational Assistance Program Implementation at SD Inpres Dekai, Yahukimo

The objective of this study was to find out the effectiveness of the implementation and the inhibiting factors for the implementation of the School Operational Assistance (BOS) program at SD Inpres Dekai, Yahukimo Regency. The research used a mixed-method, namely using both qualitative and quantitative data. The qualitative data were obtained through in-depth interviews with informants who were members of BOS management at SD Inpres Dekai, including the person in charge and team members, teachers who were not BOS management members, education observers, community elements, and school committees. Meanwhile, the quantitative data were obtained from the Ministry of Education and Culture. The results of the research showed that the implementation of the BOS program at SD Inpres Dekai was generally considered ineffective based on input, process, and output factors. On the one hand, the results of this research showed that the objectives of the BOS program at SD Inpres Dekai had been achieved. On the other hand, however, there were still many things to be improved in terms of the process, such as involving student parents as the BOS management team members, conducting socialization, and synchronizing student data at Dapodikdasmen. The inhibiting factors for the implementation of the BOS program at SD Inpres Dekai are also shown ini the results of this study.

EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE (BOS) MANAGEMENT IN MTS ALKHAIRAAT GORONTALO CITY

<p>This research confers the description of the effectiveness of School Operational Assistance (BOS) management in MTs Alkhairaat Gorontalo City and proponent and inhibiting factors. It used a qualitative descriptive approach. The research data sources were primary and secondary, collected with observation, interview, and documentation. The data analysis technique used was Miles and Huberman’s interactive analysis model. Findings demonstrate that (1) Because of its success, the School Operational Assistance program implemented in MTs Alkhairaat Gorontalo City was considered effective, (2) BOS management was ineffective, attested by stagnant students’ academic and non-academic achievements, (3) In general, the satisfaction level with the BOS program was effective, justified by parents’ responses arguing their satisfaction, (4) Input and output levels were still ineffective for there were many challenges which should be confronted to attain the program aims and targets, and (5) A successful BOS program implementation had a direct impact on the community, which now found it easy to fulfill education for children. Additionally, it is foreseeable that BOS can elevate students’ achievement in MTs Alkhairaat Gorontalo City.</p>

Evaluation of Implementation Policy on Management of School Operational Fund (BOS) 2019 with Edward III Model

This study aims to evaluate the management of the School Operational Assistance (BOS) year 2019 at the Department of Education Culture Youth and Sport Semarang Regency. This is an evaluation research. Data were collected using documents study techniques, observation, and in-depth interviews. Data are validated by source and triangulation techniques. This study uses mixed method to get the whole pictures of the informant sources. What new about this research is that the data analysis technique uses the Edward III Model that looks at the factors of communication, resources, disposition and bureaucratic structure. The result of this study shows that implementation of School Operational Assistance (BOS) year 2019 is carried out in accordance with guidelines made by the government. The four aspects are all in very good categories. For communication aspect is in very good category because it gets 10 out of 12 points or 83 %. For Resources aspect is in very good category as well for its score is 16 out of 20 points or 80%. While for Disposition aspect is in very good category because it gets 17 out of 20 points or 85%. For the last aspect which is bureaucratic structure gets the highest points as it gets 8 out of 8 points or 100 %. Although the results are all very good, it still needs a little improvement on communication aspect especially on consistency factor since the guidelines has been revised for three times. Resources aspect on human resources quantity in BOS management team for there is only two persons managing 601 schools in Semarang Regency and also on disposition aspect because there is no incentive and award for the BOS management team. These results bring implication that the Department of Education in Semarang Regency can make improvement on the aspects which do not get maximal score and the for others Education Department in other Regencies or cities can learn from this research to manage BOS in better ways.

Competence-based Education and Training Model for Management Team of School Operational Assistance

This study aims to develop a competence-based training model for management team of school operational assistance (BOS) in order to improve financial accountability in Primary Education level in Purwakarta Regency, Indonesia. This research used ADDIE (Analysis-Design-Develop-Implement-Evaluate) research and development model approach. Results of the research show that in stage of training needs assessment, there are some needs of training participants in the forms of ability in understanding the BOS Technical Guidance, ability in implementing BOS Planning, ability in implementing BOS management, ability in reporting BOS funds and ability in using BOS funds reporting application which all of the abilities can be created through development of this competence-based training model. Results of the training needs assessment are then developed into a training design and tested in a limited manner before it is implemented. Implementation of competence-based education and training model show effectiveness of learning outcome achievement which is supported by systematic and correlation between components. Application of competence-based education and training model for management team of BOS funds in Purwakarta Regency is conducted effectively after monitoring and evaluation process on the implementation of training model development. Therefore, the development of training model provide positive effects on improvement of BOS funds manager team competence as it has been inventoried in the needs assessment.

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

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.

Analysis of Education Financing Management (Multi Case in SMPN 1 and SMPN 3 Pringgabaya)

The purpose of this study was to describe the management of education funding at SMPN 1 and SMPN 3 Pringgabaya, starting from the planning stage, the implementation phase, to the evaluation phase of education funding. The approach used in this study was a qualitative approach with the type of multi-case location at SMPN 1 and SMPN 3 Pringgabaya. Sources of data in this study are informants, documents, and physical devices. Data collection techniques using interview, observation, and documentation techniques. Data analysis techniques using data reduction, data presentation, and data verification. Check the validity of the data by triangulation which includes triangulation of sources and methods. The results of data analysis show that 1) the planning phase of education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out through a continuous meeting mechanism. Meeting.This is carried out at the beginning of each year attended by principals, treasurers, teacher boards, and school committees. This meeting aims to form a drafting team of RKAS and determine the amount of allocation for each type of expenditure. Furthermore, the RKAS drafting team identified the source of the school revenue budget, identified the school budget plan, consulted the RKAS with the school committee. Furthermore, the RKAS was ratified and signed by the Principal, Treasurer and Committee, and also requested approval from the Head of the East Lombok District National Education Office, which was the BOS Management Team. The design of the RKAS refers to the technical instructions for using BOS funds. 2) the implementation phase of funding, SMPN 1 and SMPN 3 Pringgabaya refer to the RKAS that has been approved by the principal and the school committee. Flow of entry and exit of funds is handled by the treasurer who has been appointed by the principal starting from withdrawing funds and carrying out bookkeeping related to transactions financed using BOS funds. 3) the evaluation phase of education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out by internal and external parties. Internal evaluation of school finance is carried out by the principal through an examination of the monthly financial statements and assets and facilities owned by the school. By looking at the report the principal will find out how much income is earned and expenditure spent in one month. External evaluations are carried out by the school committee and the government. School committees can check school finances through general cash books or financial reports that have been made by the school. Every quarter the school sends a report format for the use of online boss funds to the East Lombok district education office to be examined and at the end of each school year it is required to account for any funds spent during a budget year to be thoroughly examined at any time.

ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang)

ABSTRACT This research was conducted in Bukit Kecil sub-district of Palembang. The type of this research is descriptive research. The first variable used is understanding level of BOS funds managers with indicators of understand, quite understand and not understand. The second variable is the use of funds with indicators of purchasing / duplicating textbooks, financing all activities in the context of admission of new students, financing of learning activities, financing examinations, purchasing consumables, financing of power and services subscriptions, financing school care, monthly teacher fee payment, financing teacher professional development and computer equipment purchase. The third variable is reporting with indicators of the central BOS management team reports, provincial BOS management team reports, district / city BOS management team reports and school BOS management reports. The data used are primary and secondary data. Data collection techniques are interview lists and documentation. Data analysis used is qualitative data analysis, quantitative and data analysis techniques. The results show that the fund managers of School Operational Fund (BOS) have already understood in using BOS funds in accordance with the provisions that have been determined.

SISTEM INFORMASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SMK AL-HASANAIN BERAIM BERBASIS PHP DAN MySQL

School Operational Assistance (BOS) is a government program to provide funds for non-personnel education units, primary and secondary costs as a means of implementing the 9-year compulsory education program. BOS funds are intended to alleviate all forms of education costs for all students. BOS management is currently still using a manual system, and thats no exception at Al Hasanain Beraim Vocational School. This manual management errors and hassle because the BOS revision must go to the Education Office.
 Information System (SI) the management of BOS funds was built to facilitate schools. This SI contains an activity plan submission and a one-year budget, and a general cash book for BOS funds that is carried out every semester. This system is built using by PHP language and MySQL database the system development life cycle (SDLC) development method.
 This information system can help the school in the process of planning school fund activities (RKAS) every year and preparation of real funds in the form of general cash books (BKU), makes it an easier for administrators to check operational of school assistance funds that have been budgeted for the country's financial statements that produce data accurate and complete and timely.

Pengelolaan Dana Bantuan Operasional Sekolah di SD N Kemasan I Surakarta

This study aims to describe (1) Planning of school operational funds (BOS) (2)the implementation of school operational funds (BOS) (3) accountability of schooloperational funds (BOS) on Elementary School of Kemasan I Surakarta. This studyused a qualitative research with a ethnographic approach. The technique of collecting data through interviews, observation, and dokumentasi. Data analysis technique is done by using several stages of data collection, data reduction, data presentation, and data verification. Testing the validity of the data using triangulation techniques sources and methods. The results of the study concluded (1) in the planning process components involved, among others, the principal in charge, the school treasurer, board of teachers and school committee. The planning process begins with preparing RAKS (2) The implementation of BOS management begins with withdrawals made treasurer as required by leaving a minimum balance in the bank. Expenses that are not included in the 13 items in the governance of the BOS funds using dues infak students held every Friday. (3) The accountability of the BOS through a report done gradually every day. In the BOS management there are several books of governance must be made that the public treasury Books, General Treasury Ledger, Ledger and Ledger Bank Tax.