Operational Assistance Funds Research Articles

Calculation of the Equal Education Cost Index in Indonesia: Using the Relative Importance Regression and Winsorization Approach

This study examines index calculations in determining the unit costs of equivalent education using an empirical approach. The composite index used in this study compares the Construction Cost Index (CCI) to Purchasing Power Parity (PPP). The current empirical literature requires further development on calculation and comparison methods for these two indices. The study employed data from the Indonesian Central Statistics Agency (CSA), including the Construction Cost Index (CCI) and Purchasing Power Parity (PPP) data from 2021, as well as data on the allocation of School Operational Assistance (SOA) funds for non-formal education in 2022. The results indicate that the weight value of CCI is more substantial than that of PPP. The multiple regression analysis conducted with a relative importance approach reveals a favourable correlation between CCI and PPP, indicating a strong interrelationship. Received: 2 August 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS SEKOLAH JENJANG SD DI KECAMATAN PANGKALANBARU)

This study aims to examine the effect of HR Competence, Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements of School Operational Assistance Funds at the Pangkalanbaru District Elementary School level. The population in this study were elementary schools that were willing to conduct research in Pangkalanbaru District with a total sample of 13 elementary schools and a total of 37 respondents. Data collection techniques using Purposive Sampling techniques with Quantitative research methods using Questionnaires. Analysis techniques used are descriptive statistical analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that HR Competence has a positive and significant effect on the Quality of BOS Fund Financial Statements, Accounting Information Systems has no effect on the Quality of BOS Fund Financial Statements, and Control Systems has a positive and significant effect on the Quality of BOS Fund Financial Statements.

Design Of a Web-Based School Operational Assistance (Bos) Management Information System at SMA Negeri 1 Nggaha Ori Angu

The management of School Operational Assistance (BOS) funds is an annual obligation for educational institutions. The Treasurer is responsible for this activity, which is overseen by the Principal. However, at SMA Negeri 1 Nggaha Ori Angu, the School Operational Assistance (BOS) fund management system is still conducted using a physical ledger. This process has encountered several challenges, including the difficulty in calculating the total funds managed and the lack of efficiency in managing the School Operational Assistance (BOS) funds. The process of utilising the ledger currently results in the unnecessary expenditure of time and effort, in addition to a considerable risk of errors and inaccuracies in the recorded data. In light of the challenges encountered in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Nggaha Ori Angu, this research aims to develop an Information System for the Management of School Operational Assistance Funds (BOS) using the Rapid Application Development (RAD) method. The web development in this research will employ the Hypertext Preprocessor (PHP) programming language with the CodeIgniter framework, which implements the Model-View-Control (MVC) concept. This technology has the potential to optimize and enhance the quality of School Operational Assistance (BOS) fund management at SMA Negeri 1 Nggaha Ori Angu.

Analisis Penerapan Manajemen Keuangan Syariah pada Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat

Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat is one of the school located in the village with quite a large number of students. As a school that focuses on Islamic religious subjects, school need to understand the principles of sharia financial management in managing School Operational Assistance (BOS) funds in order to avoid problems that can hinder the educational process. Therefore, this research aims to evaluate and analyze the application of sharia financial management in managing BOS funds in school. This research uses qualitative methods with descriptive research type. The data sources used are primary and secondary data. Data collection methods include observation, interviews, documentation, and drawing conclusions. The results of the research show that the implementation of sharia financial management in managing BOS funds at Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat, especially the implementation of planning, organizing, implementing and controlling functions, has been carried out well; However, transparency of information to the committee still needs to be improved. The use of funds needs to be aligned with priority needs for better efficiency, and detailed reporting is not yet fully optimal. Increasing transparency and committee involvement is very important to increase public trust in Madrasah financial governance.

Analysis of COSO-Based Internal Control in the Management of School Operational Assistance Funds X

Analysis of COSO-Based Internal Control in the Management of School Operational Assistance Funds X

Analysis Of The Role Of Internal Control And School Committees In Managing School Operational Assistance Funds (Bos) On The Operational Performance Of Sdn Lubang Buaya 05

This study analyzes the role of internal control and the school committee in the management of the School Operational Assistance Fund (BOS) and its impact on operational performance at SDN Lubang Buaya 05 The background of this study is based on the importance of education as a key element in the progress of the nation and the challenges of managing BOS funds, which often face obstacles of fraud and non-transparency. This study examines the conformity of BOS fund management with the prevailing regulations (Permendikbud No. 63 of 2022) as well as the monitoring and reporting mechanisms implemented. The results show that strong internal controls and the active role of school committees in overseeing BOS funds can improve the effectiveness and efficiency of the use of funds and reduce the risk of fraud. This study also identified internal and external factors that influence the effectiveness of internal control in achieving operational performance. The findings provide recommendations for improving the governance and supervision of BOS funds in primary schools.

Effectiveness of the use of the school budget activity plan application in managing school operational assistance funds at Elementary School Number 1 Abiansemal in 2024

The management system for school operational assistance funds has evolved to in- corporate information and communication technology through the School Budget Activity Plan Application, commonly referred to as ARKAS. The Ministry of Ed- ucation, Culture, Research, and Technology developed the ARKAS innovation to facilitate the management of school operational assistance funds received by each educational institution. This study aims to understand why the effectiveness of using the School Budget Activity Plan application at Elementary School Number 1 Abi- ansemal has not yet been optimized. A qualitative method was employed to explore information about the phenomenon, supported by a descriptive approach, which en- abled the creation of relationships with informants, allowing the researcher to obtain new data. The data sources were obtained from interviews and documents related to the research. Data collection was conducted through documentation, interviews, and observation at the research location. Subsequently, the data were analyzed using data reduction, data presentation, and conclusion drawing. The results of this study indicate that the suboptimal effectiveness in using the School Budget Activity Plan application for managing school operational assistance funds at Elementary School Number 1 Abiansemal is due to insufficient dissemination by relevant authorities regarding the understanding of ARKAS and inadequate supporting infrastructure. However, improvements in several components are necessary to enhance the effective- ness of managing school operational assistance funds through ARKAS. This includes the need for training and socialization to improve understanding of ARKAS usage in terms of planning, reporting, and realization, as well as creating synergy between school operators and district operators to ensure that the information conveyed is easily understood.

Design of Internal Supervision Model for Educational Fund Management at the First-Level Middle School in Mamuju Regency

This study is a Research and Development (R&D) study developed by Borg and Gall, aiming to design a model for Internal Supervision in Educational Fund Management at the First-Level Middle School (SMP) in Mamuju Regency. The aspects discussed are the consulting aspect with indicators of socialization of School Operational Assistance (BOS) funds and community complaint services. The internal control system aspect of educational units (SPISP) with indicators of planning, process, and evaluation. The assurance aspect with indicators of review and audit. The research location is all SMPs in Mamuju Regency, consisting of 65 schools, and 30 school principals were selected as respondents. The research data was obtained by providing instruments/ questionnaires through focus group discussions (FGD) with the SMP School Committee, with emphasis on the pre-test and post-test processes. The data analysis technique used is descriptive quantitative and qualitative statistics, as well as N-Gain increase analysis, which shows that the effectiveness of this model design is quite effective with a value of 0.7.

Management of student discipline formation through a social learning approach

The research aims is to determine: 1) The condition of students' disciplinary character at Noling Education Foundation Junior High School; 2) The management of implementing student discipline formation through social learning approach at Noling Education Foundation Junior High School. The type of this research is descriptive qualitative research, data collection is conducted through observation, interviews, and documentation methods. As for the data analysis techniques used, they are data collection, data reduction, data presentation, and drawing conclusions. The research findings indicate that 1) The disciplinary character of students at Noling YPN Junior High School has fulfilled 5 indicators of discipline, namely attending school, participating in learning activities, completing assignments, studying at home, and adhering to school regulations properly. There are 2 indicators that show minimal results in shaping student discipline using the social learning approach, namely students' discipline in completing assigned tasks and students' discipline in studying at home. 2) The implementation of student discipline formation management through the social learning approach starts from planning, including formulating objectives, drafting the format of student discipline formation, and establishing school regulations. This process involves Teachers and Education Personnel, School Committees, Stakeholders, and students' parents, considering the goals to be achieved. Teachers apply social learning indicators in the teaching process, and evaluations are conducted to identify the core of teachers' mistakes in shaping student discipline, thus identifying supporting and inhibiting factors, including funding solely sourced from the School Operational Assistance (Bos) funds and the completeness of facilities and infrastructure at Noling YPN Junior High School. 3) The model of student discipline formation consists of regular habits, providing explanations about the rules, explaining the consequences of actions logically, shaping behavior in one step, and teaching problem-solving skills, primarily in shaping student discipline.

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.

Education Financing Planning Strategy in the Field of Middle School Education Development, Maybrat Regency Education Office

This research aims to examine education financing planning strategies in the field of junior high school education development at the Maybrat District Education Office. This study was carried out using a bibliographic approach, which involved collecting secondary data from various relevant literature sources. The main findings of this research show that the main source of education financing in Maybrat Regency comes from the Regional Revenue and Expenditure Budget (APBD) and School Operational Assistance Funds (BOS). However, this funding allocation is often insufficient to meet school operational and development needs. In addition, some schools are trying to find alternative funding sources through collaboration with private institutions and non-governmental organizations, although these initiatives are still limited. This research also found that transparency and accountability in the management of education funds need to be improved through financial management training and the implementation of an integrated financial information system. In addition, annual budget planning carried out by schools in Maybrat Regency needs to be performance-based and more flexible in dealing with changing needs. Other challenges include limited facilities and infrastructure, as well as limited accessibility due to remote geographical conditions. Recommendations from this research include diversifying funding sources through developing partnerships with the private sector and non-governmental organizations, strengthening financial management capacity through regular training, optimizing the use of funds through performance-based budgeting, and increasing community involvement in planning and monitoring education financing. It is hoped that the implementation of these strategies can improve the quality of education and create a more conducive learning environment for students in Maybrat Regency.

Health Operational Assistance Funds : Literature Review

Introduction: BOK funds are primarily intended for services at Puskesmas, reducing maternal mortality, reducing infant mortality and addressing malnutrition. The existence of BOK funds at Puskesmas is expected to have an impact on improving service coverage and programme effectiveness. However, the absorption of BOK funds is considered not optimal. Objective: This study aims to determine the factors that influence the implementation and absorption of BOK funds. Method: The research method is literature review by using the search engines Google Scholar, Crossref and Garuda Portal from 2014 to 2023. The papers to be reviewed were selected based on inclusion and exclusion criteria. 13 studies were found that fulfilled the criteria. Result: Delays in the disbursement of funds are an obstacle in the management of BOK which results in inefficiency and non-achievement of set targets. Limited human resources at Puskesmas and high workload or overlapping tasks are also an obstacle at Puskesmas including in the management of BOK. Competent human resources are needed in the management of BOK funds. Conclusion: Delays in fund disbursement and limited human resources hamper BOK management.

Literature Study: Utilization and Effective Management of School Operational Assistance (SOA) Funds

Literature Study: Utilization and Effective Management of School Operational Assistance (SOA) Funds

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.

Success and Challenge Reporting through BOS Fund Management

This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms. Highlights: 1. Efficient BOS fund planning and utilization.2. Reporting challenges despite efforts.3. Communication crucial for transparent financial management. Keywords: School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance

ANALISIS PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRASARANA PERPUSTAKAAN DI SMK AL-JAUHARIYAH

This study aims to analyze the utilization of School Operational Assistance (BOS) funds in the context of library improvement. School libraries have an important role in improving the quality of education and BOS funds are a source of funding that can be used for it, This research was conducted using descriptive-analytical methods. Data were obtained through surveys, interviews, and documentation studies on schools receiving BOS funding. Research respondents included school principals, library managers, and related teachers. The results showed that the utilization of BOS funds for library improvement is still not optimal. Most schools use the funds to purchase new reference books, update library collections, improve library accessibility, and provide facilities that support learning in the library. There are still several obstacles that hinder the effective use of funds, such as lack of awareness of the importance of library development, knowledge and skills of library managers, and limited budget allocated.

Tanggung Jawab Hukum Pengelolaan Dana Bantuan Operasional Sekolah Di SD Negeri 1 Kunjeng Kecamatan Gubug Kabupaten Grobogan

Schools, as educational facilities, have a crucial role in improving the quality and standards of national education to make it more advanced. In line with the introduction to PERMENDIKBUD No. 18 of 2019, the government provides compensation in the form of School Operational Assistance Funds (BOS) with the aim of helping fund school operational and non-personnel costs. Implementing school operational assistance is part of the state's responsibility to provide financing to the entire community and is an implementation of the mandate of the 1945 Constitution of the Republic of Indonesia to make the nation's life intelligent. Therefore, the author is interested in analyzing it in research entitled "Legal Responsibilities for Management of School Operational Assistance Funds at SD Negeri 1 Kunjeng, Gubug District" with the problem of what is the legal basis for managing School Operational Assistance Funds (BOS) at SD Negeri 1 Kunjeng and how? Legal responsibility for managing social assistance funds at SD N 1 Kunjeng, Gubug District. This research uses normative juridical which focuses on secondary data supported by the results of interviews and observations and analyzed qualitatively. Based on the research results, it can be concluded that the legal basis for managing BOS funds at SD Negeri 1 Kunjeng is rooted in the 1945 Constitution, specifically Article 31B paragraphs (2) and (3), which requires the state to organize an equitable and high-quality national education system. UUSPN No. 20 of 2003 also becomes the legal basis with Article 50 paragraph (2) which requires the government to provide financial assistance for basic education. Technical instructions from PERMENDIKBUD No. 2 of 2022 provides detailed regulations regarding the management of BOS funds according to the needs of educational units, supporting the government's efforts to create equal and quality access to education. Legal responsibility for managing BOS funds at SD Negeri 1 Kunjeng is centered on the principal and the entire school. The 1945 Constitution requires the state to provide free basic education through a 9-year compulsory education program. BOS funds, as a state financial tool, are channeled directly to schools with the principles of flexibility and transparency

Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management?

Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management?

Improving the Health Level of the Young Generation: Implementation of School Health Efforts at Inpres Doyo Baru and Besum State Elementary Schools, Jayapura Regency

This research aims to examine the efforts of two elementary schools, namely Inpres Doyo Baru and Besum State Elementary Schools in Jayapura Regency, in implementing School Health Efforts. This research uses a qualitative descriptive method with a case study approach. Data collection was carried out through in-depth interviews with 12 informants, consisting of 10 key informants, 6 main informants, and 3 additional informants. The results of this study reveal that both schools integrate health education in the curriculum, especially in subjects sports physical Education and health and Scouts. A school environment that is free from bullying and violence, as well as the availability of clean and well-maintained toilets, also supports the creation of a healthy learning environment. Support from School Operational Assistance funds and active participation from various parties, including the government, non-government organizations and the community, are important factors in the smooth running of the School Health Business program. The efforts of the Inpres Doyo Baru and Besum State Elementary Schools in implementing School Health Efforts show their commitment to building a healthy and quality young generation.

Pengaruh Transparansi dan Akuntabiitas Laporan Pertanggungjawaban Keuangan terhadap Pengelolaan Anggaran Dana BOS di SD Negeri Cibeber 1, 2, 3, dan 4

The aim of the study was to find out the effect of transparency and accountability of financial reporting on School Operational Assistance (BOS) funds at SDN Cibeber 1, 2, 3 and 4. Quantitative methods were used in which primary data was obtained from distributing questionnaires using Google Forms with linear regression analysis techniques. multiples whose data processing is assisted by SPSS software. The results of this study show that there is an influence between accountability on the management of BOS funds, but there is no significant effect of transparency on the management of BOS funds. Nonetheless, both accountability and transparency simultaneously have a significant effect on Accountability Reporting and a BOS at SDN Cibeber 1, 2, 3 and 4. The effect of transparency and accountability can also be seen from the calculation results and the coefficient of determination (R-Square) of 0.673 (67 .3%) where the rest are other variables that influence the management of BOS funds but were not examined in this study.