School Operational Assistance Fund Research Articles

EXAMINING THE PHILOSOPHY OF LEMPU' AND ADA' TONGENG IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS)

Purpose – The purpose of this study was to determine the application of the philosophy of lempu' and ada' tongeng as the cultural foundation in the management of School Operational Assistance (BOS) funds.
 Design/methodology/approach – This research is a qualitative research with a phenomenological approach. Data collection methods used are in-depth interviews, documentation and observation
 Findings – The results of this study indicate that the philosophies of lempu' and ada' tongeng are stimulants for the management of BOS funds.
 Originality – The research location was carried out at SMKN 1 Pangkep using primary data sourced from interviews, observations, documentation and secondary data sourced from schools and journals.
 Keywords: Lempu’, Ada’ Tongeng, BOS
 Paper Type Research Result

Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19.

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for

Two Factor Authentication Sistem Inventarisasi Barang dan Manajemen Dana Bantuan Operasional Sekolah Dinas Pendidikan Nasional

Inventory of goods at large institutions is a complicated activity; one solution is to create a structured web application system that can be accessed anywhere. At the National Education Office, it is not only inventory management that is a problem but also the management of the School Operational Assistance Fund (BOS). Data security must be a priority because it involves significant funds and can be misused by irresponsible parties. This study aims to apply Two Factor Authentication to the Goods Inventory System and BOS Fund Management. The first stage is verification by the DISDIKNAS admin at each level of education. Next, a verification email will be sent to the registrant for verification. The results showed that the use of 2FA did not interfere with the performance of the web-based application or its users. The approval rate for the system is 97.4%. This research contributes to the implementation of website security and can be applied to similar systems

Chaos in Learning of Physical Education During The Covid-19 Pandemic Study: Education, Economics and Psychology

The background of the problem as a result of the Covid-19 pandemic has an impact on learning in schools which are not only in the field of education but also economic and psychological problems. The main thing that physical education teachers do in order to be able to do online learning is to always maintain physical and mental health and School Operational Assistance (BOS) funds are expected to be an effective and efficient solution in realizing online learning activities. This study use d a qualitative approach with a phenomenological design. The population in this study w ere 48 teachers of physical education and 10 school treasurers. This study used purposive sampling research with a total of 44 samples teachers of physical education and 10 school treasurers located in Mranggen District with elementary school , junior high school, and senior high school education level . The result of this study in elementary school learning was not effective while in junior and senior high school were quite effective. Psychologically experienced by teachers of physical education, even though there was a sense of worry, it could still be handled properly so that there we re no excessive symptoms in the body. Then the School Operational Assistance funds we re allocated according to local conditions and situations.

Educational inequality in Indonesia: are intergovernmental fiscal transfers effective in reducing the gap?

ABSTRACT The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School Operational Assistance Fund (BOS), can influence the education Gini ratios, representing the distribution of educational equity. Applying the generalised method of moments estimation, the study shows that the DAU and DAK increase educational inequality owing to ineffective formulation and utilisation. Fortunately, the BOS can effectively reduce educational inequality since it is used to finance school operations and provide free education for citizens. The study suggests the need to improve local government spending on education towards more non-routine expenditure to increase the quantity and quality of education. Several improvements are required in teacher and school management and budget planning, followed by regular monitoring and evaluation.

The Effect of Accountability and Transparency on Effectiveness of Government School Operational Assistance Funds Management

Implementation the management of the School Operational Assistance fund from the Government at SMAN 1 Marga still encounters obstacles. The problem that occurs is the lack of implementation of accountability and transparency which results in a lack of participation, and involvement of educational stakeholders, including supervision from the community. This study aims to empirically prove the effect of accountability and transparency on the effectiveness of School Operational Assistance funds management from the Government at SMAN 1 Marga with 60 respondents. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is found that accountability and transparency have a positive and significant effect on the effectiveness of managing School Operational Assistance funds from the Government.

MANAGEMENT EVALUATIONS OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) AT SMP NEGERI 2 TILAMUTA

The objectives study of this research are to find out the management evaluations of School Operational Assistance Funds (BOS) at SMP Negeri 2 Tilamuta, Boalemo regency.
 This is a descriptive research by using quantitative approach by determining the school headmaster of SMP Negeri 2 Tilamuta, and students’ parents as the primary data sources, whereas descriptive data support as the secondary data sources. In the other hand, this research uses observation, interviews, and document studies as the data collection methods. The obtained data were the processed and analyzed by using data data anaylis, namely (1). Data reduction (2). Presentation of data (3). Conclusion.
 Therefore, the results of the study concluded that the evaluation of School Operational Assistance Funds’ management at SMP Negeri 2 Tilamuta is well implemented by involving all the relevant parties, such as the school chairman, BOS treasurer, teacher council staff, students’ parents, and school committees. Furthermore, the stages in the organization, implementation, and accountability reports have been carried out maximally, although there were some factors that became obstacles in the evaluation process of the use of BOS, but the school still overcome it.

The Factors Affecting Fraud Prevention in BOS Fund Management

The purpose of this research was to determine the effect and analyze the factors that affect the prevention of fraud in the management of BOS Funds. The method in this research was quantitative method. The sample in this study was schools that received the School Operational Assistance Fund (BOS) in Pekanbaru City, the research respondents were school principals and BOS fund. The sampling technique in this study used a random sampling technique with a total of 74 respondents. The analytical technique used in this study was regression analysis using SPSS version 24. From the results of the partial study, it is known that the SPIP, Organizational Culture, Anti-Fraud Awareness, and Whistleblowing System factors had a positive and significant effect on fraud prevention in the management of BOS Funds.

The Influence of Fraud Triangel and Personal Attitude on the Fraud Tendency to use School Operational Assistance (SOA) Funds (Case Study at Elementary School in Cikarang Barat District, Bekasi Regency)

This study aims to examine the effect of Fraud Triangel, and Personal Attitude on the tendency of fraudulent use of SOA funds (a case study in an elementary school in West Cikarang District, Bekasi Regency). The population of this study was 45 public elementary schools in West Cikarang sub-district. Researchers took the entire population as a sample. This research method is a quantitative method. Based on the results of the research and discussion conducted, it can be concluded that the results of the analysis and hypothesis testing indicate that H1 is rejected and H2 is accepted. This finding implies that in general the Fraud Triangel (X1) has no effect on the use of SOA funds (Y) in Elementary School Education institutions, but Personal Attitude (X2) affects the use of SOA funds (Y) in Elementary School Education institutions. The results of the questionnaire illustrate that there is no fraudulent fraud found in the financial statements. This proves the results of the empirical analysis on the Sig value test. Sig. for the effect of Fraud Triangel (X1) on (Y) the use of SOA funds is 3.50 > 0.05 and the t value is 7.39 > t table 3.29, so it can be concluded that H1 is rejected which means there is no influence of Fraud Triangel (X1) on (Y) trend fraudulent use of SOA funds. Based on the results of hypothesis testing that has been carried out, it is found that Personal Attitude (X2) has an effect on the use of SOA funds, this is known from the value of Sig. for the influence of Personal Attitude (X2) on Y the tendency of fraudulent use of SOA funds is 0.005 < 0.05 and the t value is 2.895 < t table 3.295, so it can be concluded that H1 is accepted which means that there is an influence of Personal Attitude (X2) on (Y) the use of funds. SOA. Personal Attitude has a Positive Effect on the use of SOA Funds.

Quality Management and Education Financing during the COVID-19 Period at UISU Siantar Private High School

During the pandemic, the Ministry of Education, Research, and Technology of the Republic of Indonesia launched a policy of flexibility in the use of school operational assistance funds (BOS). This policy aims to make school principals as managers in schools able to adjust the budget for school needs in accordance with conditions during the COVID-19 pandemic. This study aims to describe the quality management and financing of education during the COVID-19 period at the UISU Siantar Private High School. This research is descriptive research. Data were collected through observation, literature study, document analysis, and interviews. The results showed that UISU Siantar Private High School had managed education financing in accordance with government expectations and BOS fund management standards. In the future, it is hoped that the management of the UISU Siantar Private High School, especially the principal and treasurer, will continue to be responsive and transparent in the preparation of school activities and budgets (RKAS) and the use of BOS funds, especially regarding the COVID-19 pandemic, which has not been completed until now.

Prediction Orientation: The Role of Good School Governance and Internal Control Systems in Moderating the Influence Between Proactive Fraud Audits on Fraud Prevention

The study aims to test predictive models about the effect of proactive fraud audits on fraud prevention moderated by internal control systems and good school governance. The research was conducted with the object of employees managing school operational assistance (BOS) funds at Wonogiri High School Indonesia. Method of data collection by purposive sampling. Data retrieval techniques with questionnaires. Data analysis with SEM-PLS. The results found that 1) Proactive Fraud Audit negatively affects fraud prevention, 2) Internal control systems moderate negative influences on the connectedness between proactive fraud audit to fraud prevention, 3) Good school governance moderates positive influence on the connectedness between proactive fraud audit to fraud prevention. The findings of this study provide practical benefits for schools to minimize fraud efforts in bos fund management

Shedding Light on the Management of School Operational Assistance (SOA) Fund Effectiveness: a Case Study of State Basic Education Level in Demak Regency

School Operational Assistance (SOA) Fund is one of the educational funds in Indonesia. Based on the APBN Financial Note, the management of the SOA fund is still not optimal, and there are still many misuses of the SOA fund by various parties. Therefore, it is necessary to apply the good governance principles in the management of the SOA fund. This study aims to analyze the effectiveness of the management of the SOA fund, which is influenced by good governance, namely transparency, accountability, participation, and responsibility. The object of this study is the management of the SOA fund at the level of state basic education in Demak Regency, which consists of State Elementary Schools and State Junior High Schools. The data source of this research is primary data using a questionnaire. There are 494 respondents in this research. The respondents are headmasters, school treasurers, teachers, and other parties in school. The study results show that the SOA fund at the level of state basic education in Demak Regency has been managed effectively. The study results also show that all independent variables simultaneously have a positive effect on the effectiveness of the management of the SOA fund. Partially, transparency does not affect the effectiveness of SOA fund management, while accountability, participation, and responsibility have a positive effect on the effectiveness of the management of SOA fund.

Pelaporan Dana Bos UPT SPF SDI Mariso II terhadap PSAK No 45

This research aims to find out the implementation of PSAK Number 45 on the school operational assistance funds in non-profit companies, especially at UPT SPF SDI Mariso II. This research uses qualitative descriptive data analysis so that researcher can obtain detailed information about the implementation of PSAK Number 45 on the school operational assistance funds of SD INP Mariso II fund report. Based on the results of the research, it explaines that the accounting recording method is still minimal where the recording only records cash expenses and income.

Accounting System Analysis of School Operational Assistance Fund Management (Bos) at SMA XYZ at Jonggol

Accounting System Analysis of School Operational Assistance Fund Management (Bos) at SMA XYZ at Jonggol

Analisis Efektivitas pada Pengelolaan Kas Dana Bantuan Operasional Sekolah di MI At-Taqwa Cijeruk

The BOS Fund is a funding assistance for schools which is a government program to assist schools in funding non-personnel operational costs. According to Government Regulation Number 48 of 2008 concerning Education Funding, non-personnel costs. The allocation of BOS funds is said to be effective if the funds determined are appropriate and on target. Funds are said to be effective if the use of these funds shows how far the funds are able to achieve the goals that have been set. The purpose of this study is to analyze the effectiveness of the School Operational Assistance Cash Fund. It is said to be effective if a job can produce a unit of output (output), and can be completed on time according to a predetermined plan. The method used in this research is descriptive qualitative method, data collection techniques are observation, interviews and documentation. The results of this study that the effectiveness analysis that has been carried out shows that the MIS AT-TAQWA Cijeruk seen from the results of the calculation of the index check list table shows that the BOS Fund Cash Management activity is very good. The results of this study stated that the Cash Management of School Operational Assistance Funds at MIS AT-TAQWA Cijeruk was effective based on the index check list assessment that obtained results of more than 80%, and the management of the BOS Fund Cash based on the Realization of the Use of Funds in accordance with the terms and regulations. - legal regulations that are passed according to the BOS Technical Instructions (JUKNIS).
 Keywords: Management, Cash, School Operational Assistance Fund, Effectiveness

Pengelolaan Dana Bantuan Operasional Sekolah Pada MTsN Se Kota Padang

The results of this study aimed to find out information related management and school operational assistance at MTsN in Padang City is 48 people, so the number of samples is 35 respondents. Data collection was carried out using a questionnaire that had been tested for validity and reality. The average formula is used to process research data.. random sampling technique. The data shows that the response of managers regarding the management of school operational aid funds in mastering the procedures for managing boss funds is in the good category with an average score of 4.02, the use of school operational assistance funds is in a good category with an average value of 4.33. following steps: Verify returned questionnaire data and check for correctness and completeness, if any are incomplete, try to complete it., Perform data tabulation and score respondents' answers. Giving a score for each item with the following details: very good was given a score of 5, good was given a score of 4, quite good was given a score of 3, less well was given a score of 2, and not good was given a score of 1., Describes the data that has been processed into a table. It can be concluded that manager's response to City is at a moderate level with a score of 4.17.

The Influence of Recruitment, Competence and Supervision on the Performance of School Operational Assistance Fund Managers

The Influence of Recruitment, Competence and Supervision on the Performance of School Operational Assistance Fund Managers

FINANCING MANAGEMENT OF MIDDLE EDUCATION ASSISTANCE FUNDS DURING THE PANDEMIC

This study aimed to explore funding management of School Operational Assistance Funds (Indonesian term: Bantuan Operasional Sekolah) during COVID-19 Pandemic at Al-Muhajirin Islamic Junior High School, Gunungsindur, Bogor. This study employed a descriptive qualitative approach by utilizing interviews, documentation, and observation to collect the data. The data analysis process involved a series of procedures from data collection, data reduction, data presentation, data verification to conclusions. The results showed that the fund management at Al-Muhajirin Islamic Junior High School was actualised into planning, implementing, and supervising stages. Planning includes the activities of formulating a draft budget. The implementation stage was through socialization and distribution of funds. The supervision stage involves all school parties, both internal and external. Fund reporting is carried out via offline and online pathway every semester.

School Operational Assistance and the Future of Financial Management in the Education Sector

This study aims to analyze the School Operational Assistance and the Future of Financial Management in the Education Sector. The approach used in this research is a qualitative method with a descriptive course. The types of data used in this research are primary and secondary data. Preliminary data were obtained from in-depth interviews and questionnaires with informants through purposive sampling technique; the respondents in this research were 65 people, including school administrators and school committees. At the same time, secondary data is obtained from the literature study to acquire and build an abstraction about the research objectives and data support so that general conclusions can be made to specific. This research is conducted on Junior High Schools in West Jakarta, which received School Operational Assistance funds. Based on the results of data analysis, it can be concluded that Junior High Schools in West Jakarta in terms of planning, implementation, and accountability indicators are in the very effective category. This is due to the school's financial management that applies three main strategies, namely Strategic Planning, Strategic Management, and Strategic Thinking.

FINANCING MANAGEMENT OF MIDDLE EDUCATION ASSISTANCE FUNDS DURING THE PANDEMIC

This study aimed to explore funding management of School Operational Assistance Funds (Indonesian term: Bantuan Operasional Sekolah) during COVID-19 Pandemic at Al-Muhajirin Islamic Junior High School, Gunungsindur, Bogor. This study employed a descriptive qualitative approach by utilizing interviews, documentation, and observation to collect the data. The data analysis process involved a series of procedures from data collection, data reduction, data presentation, data verification to conclusions. The results showed that the fund management at Al-Muhajirin Islamic Junior High School was actualised into planning, implementing, and supervising stages. Planning includes the activities of formulating a draft budget. The implementation stage was through socialization and distribution of funds. The supervision stage involves all school parties, both internal and external. Fund reporting is carried out via offline and online pathway every semester.