School Operational Assistance Fund Research Articles

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.

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.

ANALISIS SISTEM PENGELOLAAN KEUANGAN PADA SMP MAQNAUL ULUM TERHADAP PENGUATAN MANAJEMEN KEUANGAN DI DESA. BALET BARU KEC.SUKOWONO JEMBER

This research aims to analyze the planning, implementation, and financial reporting system in SMP Maqna'ul Ulum. As an educational institution, the school has a responsibility to manage finances in accordance with principles of financial management, including fairness, efficiency, transparency, and public accountability. The study utilizes a qualitative method with a descriptive approach, collecting data through fieldwork, literature review, and interviews. The research findings indicate that financial management in SMP Maqna'ul Ulum begins with the preparation of the School Activity and Budget Plan (RKAS), followed by the implementation of fund utilization and bookkeeping. The realization of the management of the School Operational Assistance (BOS) funds in this school aligns with the principles stipulated in Government Regulation No. 48 of 2008, Article 59. Supporting factors in the management of BOS funds in SMP Maqna'ul Ulum include the support provided by parents, the teachers' council, and the school principal. Additionally, committee membership fees also play a role in supporting the financial management of the school. However, a limiting factor in financial management in SMP Maqna'ul Ulum is the limited budget allocation for BOS funds allocated to the school.

School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool

This study examines the accounting information system as an internal control tool over cash deposits and disbursements on the School Operational Assistance Fund or in Indonesian called Bantuan Operasional Sekolah (BOS). To enforce accountability and transparency in the use of the BOS Fund, which is one of the important sources of funds for education in Indonesia, it is very important to implement a strict monitoring mechanism. This research approach uses qualitative and descriptive research methods, which combine primary data collection, document analysis, interviews with stakeholders, and direct observation of the accounting information system that regulates the process of receiving and spending BOS funds. The framework includes elements of planning, in this case including the initial stage of making the RKAS, then implementation by carrying out the RKAS by procedures and paying attention to internal controls. Furthermore, the reporting stage leads to the realization of the RKAS, where all stages use an integrated information system. Based on the research results, SMK Darurrohman already has a computerized information system that is available to the public. This system is designed to receive and distribute BOS funds by the guidelines outlined in the BOS guidebook and adequate and accurate control mechanisms. Accounting information systems play a key role in supporting the implementation and maintenance of effective internal controls in an organization. Suggestions for the sustainability of BOS fund management for SMK Darurrohman Sukawangi include utilizing BOS to maintain and improve the quality and quantity of education, emphasizing routine, and implementing job rotation.

Pengelolaan Anggaran Dana Bantuan Operasional Sekolah (BOS) Pada Masa Pandemi SMA Negeri 4 Palangka Raya

Currently, the use of regular BOS funds during the pandemic makes schools have to allocate a special budget to meet the facilities and infrastructure in schools. With the emergence of Covid-19, it poses a threat to all sectors in the world. In the world of education, one of them, this is very influential in the implementation of education in Indonesia. The Government of Indonesia issued a Joint Circular Letter of the Minister of Home Affairs and the Minister of Education and Culture Number 907/6479/SJ Number 7 of 2021 concerning the Integration of Information Systems for the Management of School Operational Assistance Funds that in the context of controlling development planning, implementation, evaluation and control of national development as mandated by Presidential Regulation Number 39 of 2019 concerning One Indonesian Data and taking into account the Regulation of the Minister of Home Affairs Number 24 of 2020 concerning the Management of School Operational Assistance Funds. This study aims to describe the Management of School Operational Assistance Funds (BOS) at SMA Negeri 4 Palangka Raya during the pandemic period of the 2021 academic year. The management in question includes: (1) Planning of BOS Funds at SMA Negeri 4 Palangka Raya, (2) Implementation of the Use of Funds BOS at SMA Negeri 4 Palangka Raya, and (3) Supervision of BOS funds at SMA Negeri 4 Palangka Raya. Related to the BOS technical guidelines the principles of effectiveness, flexibility and transparency. This research is a qualitative descriptive study. The location of this research is SMA Negeri 4 Palangka Raya, Jalan Sisingamangaraja Palangkaraya, Central Kalimantan. The research subjects included school principals, treasurers, and school committee members. Data collection techniques used are through observation, interviews and documentation. The data analysis technique used is descriptive data analysis. The results showed that: the management of BOS funds at SMAN 4 Palangka Raya was in accordance with the regular 2021 BOS Technical Guidelines, namely the implementation of the principles of effectiveness and transparency during the COVID-19 pandemic in the 2021 academic year

A Prioritization Method to Optimize School Operational Assistance Fund by Using AHP Approach

In Indonesia, education funding provided by the central government is made up of the components of personnel costs, investment costs, and operating costs. Since its implementation in 2005, the program has found several obstacles. It’s crucial to have an optimization tool to overcome the complications. The main problems that have arisen in the allocation of these funds so far have been lacking in planning and the lack of participation of the school ecosystem, in particular in determining the planning, planning documents and the priority scale of the projects. Program and activity plans based on the School Operating Assistance (BOS) platform. The Analytical Hierarchy Process (AHP) model is a prioritization approach based on determining the priority scale on the comparison of one option with another. The AHP model is a powerful but simple method that is usually used to make decisions. This approach has been implemented in various sectors, business, government, management, and education. In this study, the AHP model was used to determine the priority scale on the criteria of BOS allocated funds in the current year so that it could be absorbed optimally and can be utilized properly in its implementation for Vocational School activities. The results of the study show that the use of AHP makes it easier for school residents to prioritize the use of funds for school activities. Using the AHP model allows managers to record strategic goals using weighted criteria as the basis for prioritizing the use of funds. AHP can also work among different stakeholders in the school (principals, treasurers, teachers, and committee, parents/guardians) to participate in decisions about the use of BOS funds, to improve the quality and form of decision support taken to improve school performance.

Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

Implementing the school budget work plan application is closely related to implementing School Operational Assistance Funds in education.. This research aims to determine the effectiveness of the School Budget Work Plan Application in reporting accountability for School Operational Assistance funds at the West Java Provincial Education Service. The research method uses a qualitative approach with descriptive analysis. Research informants using a purposive sampling technique. Data collection techniques use observation and interviews based on primary and secondary data, then credibility, transferability, dependability, and confirmability tests are carried out to validate the data. The research shows that the School Operational Assistance funds management through the School Budget Work Plan Application system can be effective based on the concept of effectiveness theory. This is demonstrated by an understanding of the School Operational Assistance funds program so that successful management of School Operational Assistance funds is achieved in an appropriate, timely manner, achieving goals and achieving absolute truth through technical guidelines at the West Java Provincial Education Office. Thus, the novelty of this research is to look at the effectiveness of transitioning the management and reporting of school operational assistance funds through the School Budget Work Plan Application system so that it can guarantee accountability in reporting funds.

Impact of School Operational Assistance Funds (Bos) on Optimizing the Teaching Process and Cultural Retention of Pisangsambo 1 Tirtjaya Elementary School

This study aims to determine how much influence School Operational Assistance Funds have on Optimizing the Teaching and Learning Process and Cultural Heritage Can Be Saved at SDN Pisangsambo 1 Tirtajaya. The research method used is descriptive verification method by collecting data through field studies, questionnaires and literature study. In this research, the sample used was 32 teachers at SDN Pisangsambo 1 Tirtajaya. Based on the research results, it was obtained a correlation coefficient of 0.430 which stated that the influence of BOS funds on optimizing the teaching and learning process of Cultural Heritage Can Be Saved at SDN Pisangsambo 1 is categorized as moderate because it is in the range of 0.40-0.599. The results of the t hypothesis test show that the amount of t count to t table is 2.612 > t table 1.697 which means that there is an influence between BOS funds on optimizing the teaching and learning process by saving culture. Based on the results of the calculation of the coefficient of determination, an R square of 18.5% is obtained, which means that the optimization of the teaching and learning process at SDN Pisangsambo 1 is influenced by BOS funds of 18.5%. The obstacles that occurred at SDN Pisangsambo 1 Tirtajaya were the lack of optimal communication received and the lack of knowledge of the recipients of BOS funds, which hampered the process of managing BOS funds implemented in the school. The suggested solution for schools is to increase effective two-way communication between the school and teachers and to disseminate knowledge about the management of BOS funds more intensely so that it can run well and systematically. Providing appropriate BOS can motivate schools to improve the quality of school education.

EVALUATION OF ACCOUNTING INFORMATION SYSTEMS ON BUDGETING, USE AND REPORTING OF FUNDS REGULAR SCHOOL OPERATIONAL AID (BOS). (CASE STUDY IN SMA NEGERI 4 KOTA SERANG BUDGET YEAR 2020)

Purpose - This study aims to analyze and determine the application of Accounting Information Systems in the field of Budgeting, Use and Reporting of Regular School Operational Assistance (BOS) Funds at SMA Negeri 4 Kota Serang. Design/methodology/approach - The research was conducted at SMA Negeri 4 Kota Serang. This study uses a qualitative approach. Qualitative Approach Method is a research method based on the philosophy of post positivism used to examine the condition of natural objects, where the researcher is the key instrument. Finding - The Accounting Information System related to the BOS Fund has actually existed since 2019 and was socialized in early 2020. This application created by the Ministry of Education and Culture has been able to accommodate all financial activities from the Regular School Operational Assistance Fund but in its implementation there are many components of incomplete item names, making it difficult for users to operate. A good system is a system that is made to make it easier for users to operate, understandable and structured. Originality - The budget will be able to run effectively based on the time of planning before budgeting, good and careful planning will ensure that the budget implementation function can run effectively and efficiently as expected

Analisis Manajemen Keuangan di UPT Sekolah Dasar Negeri 234 Gresik

This research discusses financial management at UPT SDN 234 Gresik, to extract funds, manage School Operational Assistance (BOS) funds, make reports and financial accountability, and conduct supervision. This study used a qualitative descriptive method. Primary data was obtained through interviews with school treasurers, and additional data from literature studies. Thus, the focus of this research is on the financial management aspect of the school. The research results show that this educational institution implements financial principles involving fairness, efficiency, transparency, and public accountability in managing its financial resources. The school's funding cycle includes steps such as sourcing funds, planning, supervision, and financial reporting. The use of the ARKAS application helps improve transparency and efficiency, although there are still challenges related to reliance on a stable internet connection. This research provides valuable insights for stakeholders in the world of education, efforts to improve the quality of education in the school environment are important.

Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur

School Operational Assistance Funds are funds provided by the government to schools. Financial management must be accounted for with transparency and accountability in accordance with BOS principles. This research aims to analyze in more depth the implementation of the School Operational Assistance (BOS) fund management system implemented by SD Inpres Nanas, South Wasile District, East Halmahera Regency Based on PERMENDIKBUD No. 6 of 2021 concerning Technical Guidelines for Managing School Operational Assistance Funds. The type of research used is qualitative with a descriptive approach. The results of research regarding the management of School Operational Assistance (BOS) funds at SD Inpres Nanas, South Wasile District regarding implementation and reporting have been carried out well in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. However, planning has not been in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. 2021 because the preparation of the school budget or RKAS has not been carried out in a transparent manner without involving parents and guardians of students, and the school has not published a joint decision regarding the preparation of the RKAS

Effectiveness Of Utilization Of Gutter Fund-Based Bos Funds At Public Elementary School 2 Budiasih

Finances in an educational unit must be properly managed. It is important to participate in contributing to school funds so that the funds received function effectively and efficiently. The use of BOS or funds needs to be based on agreements and conclusions with the managers of these BOS funds, teachers and school institutions. Based on the results of the agreement, it is submitted in the form of written minutes of the meeting and signed by all meeting participants. This research is a type of qualitative method which requires the design of field case study research with descriptive-analytic characteristics. In collecting data using techniques for collecting this data will use, by way of interviews, documentation and observation. This can be shown by the results of this study by showing that the frequent delays in the allocation of funds at SD Negeri 2 Budiasih have an impact on learning activities at the school. If there is a delay in the distribution of school operational funds, the school's needs will become more difficult. Evaluation must be carried out so that school operational assistance funds are distributed on time with the right calculation in achieving all school activities and needs

The Impact of School Operational Assistance Funds on Students' Performance in Jakarta

This study explores the impact of School Operational Assistance (BOS) funds on school performance in DKI Jakarta province, Indonesia. The research focuses on schools ranked in the top 1000 in the Computer Based Writing Examination (UTBK) in 2021 and 2022. BOS funds are distributed by the Ministry of Education and Culture to provide non-personnel costs for educational units and are expected to enhance the quality of education. Using correlation analysis, the study found that in 2021, there was no significant difference in school performance between schools that received or did not receive BOS funds. However, in 2022, the research reveals that the number of students who received BOS funds can predict the UTBK score, indicating that BOS funds do impact school performance. The study concludes that the distribution of BOS funds has a positive impact on school quality, but it requires accountability, transparency, stakeholder involvement, and clarity of rules to be successful.

Understanding Management in the Management of School Operational AID

This research aims to explain the management understanding of School Operational Assistance funds. This research is qualitative research using descriptive methods. Interviews, documentation and observation as data collection. Data analysis used includes data collection, data reduction, data presentation, data verification and final conclusions. The research results show: (1) Program planning is carried out at the beginning of each new school year by the school finance team by involving teachers, committees and parents through meetings and the results of agreements programmed in the RKAS which are guided by 8 SNPs, determining the priority scale and analysis of the amount of funds available, (2) Program implementation begins with coordination and outreach with various parties. The program is carried out in accordance with planning and is guided by the Technical Guidelines for BOS funds approved by the Banda Aceh City Education Office, (3) Supervision is carried out jointly by teachers, committees, school principals, school BOS teams, City BOS and provincial BOS teams as well as each inspectorate. once three months or four times a year.

Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah di Surabaya

This study aims to test the impact of implementing Good School Governance on the effectiveness of school operational assistance fund management, focusing on SDI Wachid Hasyim Rungkut Kidul, Surabaya. The research method used is a quantitative research approach with a causal associative method, gathering primary data through questionnaires completed by 90 respondents as the research sample, selected using a method called disproportionate random sampling. In this study, a multiple linear regression analysis is performed using SPSS version 23 software to determine the partial influence of the 6 principles of Good School Governance on the effectiveness of School Operational Assistance Fund (BOS) management. The study's findings show that, individually, the principles of Transparency, Accountability, Independence, Fairness, Participation, and Consensus Orientation do not have a significant impact on the effectiveness of School Operational Assistance Fund (BOS) management.

Effectiveness of Use of Early Childhood Education Operational Assistance Funds in Improving Education for Early Children in Sesayap District, Tana Tidung Regency

This research aims to analyze the effectiveness of the early childhood education operational assistance fund in improving early childhood education in Tana Tidung Regency. This research employs a qualitative research method, which is a method used to study natural conditions where the researcher acts as the key instrument. The data generated is descriptive in nature, and data analysis is conducted inductively. The data obtained in this study utilize data collection techniques such as in-depth interviews, observations, and documentation. The effectiveness of the early childhood education operational assistance fund implemented by the Department of Education and Culture in Tana Tidung Regency analyzed through three factors (Goal Attainment, Integration, and Adaptation), is generally underway, but not fully effective. This can be evidenced in terms of goal achievement, where fund distribution is on target and timely, and in terms of procedures and benefits, where it effectively alleviates the burden of education expenses. Concerning the factor of integration, which involves processes of socialization, clarity of information, synchronization of activities, transparency, and accountability in the utilization of the School Operational Assistance fund, there are still weaknesses in terms of synchronization between schools and the department regarding the importance of openness and transparency in school financial management. Regarding the adaptability factor, analyzed through the ability to respond to changes, the availability of infrastructure and the utilization of technology in the School Operational Assistance fund is not yet fully effective. This can be observed in terms of human resources' proficiency in information technology and the inadequacy of infrastructure.

Akuntabilitas dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (BOS)

The research conducted at state madrasa aliya 5 Ciamis aims to determine accountability and transparency in the management of school operational assistance funds. The problem with this research is that there are schools that are not yet transparent and accountable for managing school operational assistance funds. The method used in this study is a qualitative descriptive method where data collection uses interview techniques with the principal and treasurer as well as observation of documents related to school operational assistance funds. Qualitative descriptive data analysis technique The results of this study indicate that state madrasa aliya 5 Ciamis, in managing school operational assistance funds, has implemented the principles of accountability and transparency quite well. This can be seen from the accountability reports of school operational assistance funds to related parties from the regional to the central level, as well as the form of transparency to the public, even though the media is limited. However, there are still shortcomings or the need for improvement in several aspects, such as transparency and the absence of digital media used to disseminate reports on the use and receipt of school operational assistance funds.

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.