School Operational Assistance 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.

The Impact of Educational Conditions on Income Inequality and Economic Growth in South Sumatra

Before and during the COVID-19 pandemic, income inequality and economic growth in South Sumatra experienced fluctuating conditions that could hinder learning and education activities. This study aims to examine the effect of educational conditions, consisting of the average length of school (RLS), literacy rate (AMH), pure participation rate (APM), and percentage of 15+ population of senior high school level (PPTP) on income inequality and economic growth in South Sumatra. Data were obtained from the BPS-Statistics of South Sumatra. The current study implemented panel data regression analysis on cross-sectional data from 16 cities/regencies in South Sumatra and time series 2017–2021. The research findings in the first equation show that RLS has a significant effect on reducing income inequality. AMH, APM, and PPTP do not significantly reduce income inequality. The second equation shows that APM and PPTP have a significant effect on economic growth, while RLS and AMH have no significant effect on economic growth. The influence of education on several of these factors has not reduced income inequality and economic growth caused by the COVID-19 pandemic. Apart from that, the APBD’s focus has been redirected to coping with the COVID-19 case; therefore, education has received less attention for this condition. Regional government efforts need to be increased by utilizing school operational assistance for people experiencing poverty and increasing the allocation of education funds above 20% so that compulsory education becomes 12 years. Keywords: COVID-19, economic growth, income inequality, length of school average, pure participation rate

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS PADA SDS ADVENT 6 MEDAN

The purpose of this research is to delve into the practices related to the implementation of accountability and transparency principles in the management of school operational assistance (BOS). The independent variables used in this study include key aspects of accountability, including financial reporting, fund utilization, school accountability in managing BOS funds, as well as transparency, which includes the extent to which information is open to parents or school supervisory bodies, and school characteristics. Meanwhile, the two dependent variables considered are the efficiency of BOS fund utilization and the school's ability to comply with guidelines and regulations in the management of BOS funds. This research uses a qualitative descriptive analysis approach, relying on qualitative data obtained from interviews and financial report analysis. The data used in this study are secondary in nature, including information from various sources related to the management of BOS funds in various schools. Through this approach, the research aims to delve deeper into the practices related to accountability and transparency in the management of BOS funds, and to provide a more comprehensive understanding of how these principles are applied in practical contexts.

Role of the supervision of the school principal in improving the quality of learning at state elementary school’s post-pandemic COVID-19

This research aims to evaluate the role of principal supervision in improving teacher performance, identify obstacles related to academic supervision analysis, and design strategies to overcome these obstacles. This research was conducted at a public elementary school in Blora Regency. Qualitative data analysis techniques were used in this research. Sampling used purposive sampling technique. Data collection through observation and in-depth interviews. The informants taken included the Principal, Teachers, Supervisors, Chair of the School Committee, and Students. The results of the study show that academic supervision is carried out by the principles of academic supervision by going through the stages of planning, implementing, evaluating, and following up. The techniques and models of academic supervision that are applied vary according to the situation and condition of the school, as well as the principles of academic supervision that are applied. The obstacles found include the role of the principal as a supervisor who is often given additional tasks by the department, teachers as the party being supervised have various activities and competencies, as well as a lack of facilities and infrastructure. Another obstacle is the limited study time and the limited communication skills of students. Efforts have been made, among others, by rearranging schedules, involving teachers in training, allocating budgets for new facilities and infrastructure through the School Operational Assistance program, and building good cooperation with school committees.

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.

Decision Support System for Poor Student Aid Recipients Using the Analytical Hierarchy Process (AHP) Method

The enforcement of mandatory education programs facilitates funding for primary and secondary schools, aligning with legal provisions designed to boost student engagement. Nevertheless, a stark reality persists, with numerous children unable to attend school, leading to dropouts and an inability to progress. A key factor contributing to this issue is the School Operational Assistance (BOS) not covering essential educational costs like uniforms, books, and shoes. The challenge lies in identifying suitable recipients for Poor Student Aid, hindered by insufficient categorized support data. Addressing this, a targeted solution involves designing a system, utilizing the Analysis Hierarchy Process (AHP) Method. Decisions regarding poor student aid approval would then be grounded in rational, objective considerations. Proactively implementing a structured decision support system is crucial in assigning significance to criteria values and weights, tailored to SD Negeri Baddoka Makassar's needs. Through AHP, the selection process becomes more transparent, measurable, and accountable. The resulting decisions have the potential to enhance the efficiency of providing assistance to those genuinely in need.

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

Educational Policy In The School Operational Assistance Program To Improve The Quality Of Education

The aim of this research is to describe and analyze how education policies in the School Operational Assistance program improve the quality of education. The research instrument used was a descriptive qualitative approach, data collection was based on library research. The results of this research are that educational policies in the school operational assistance program to improve the quality of education have been running quite well, Process Which quality achieved when all organizer education (including maker policy And holder interest) involved active in maintenance education the in accordance with role And not quite enough he answered, school operational assistance is one of the most important bridges for educational institutions and the community, because the funds spent by schools to achieve quality education are very large, but with BOS funds schools will be helped so that they can run effectively, and are very important for people who experience an unstable economy but have the desire to send their children to a higher level of education, with BOS funds students can study diligently without thinking about school fees, quality education is education that is able to create students who are active, intelligent, creative and graduates who are useful for themselves and for the country.

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.

School operational assistance in basic education: Organizational responses to policy complexities

This study aims to analyze variations in school responses in dealing with the complexities of School Operational Assistance (SOA) policy implementation. Several policies that gave rise to complexity in this study were included such as the policy of transferring SOA funds directly to schools, the policy of implementing the remaining SOA funds as a deduction for the following year's SOA funds, the policy of spending based on the Procurement Information System in Schools, and the policy of financial planning and reporting based on the School Activity Plan and Budget Application. The sample for this study consisted of 24 schools consisting of elementary and junior high schools that had remaining SOA funds for 2019-2021 in Yogyakarta City, Sleman Regency, and Gunung Kidul Regency. This research is qualitative research using interview techniques with school principals, SOA treasurers, and senior teachers. The data obtained were processed using the NVivo qualitative software. Based on the results of processing data sourced from interviews, there are three variations of school responses in dealing with policy complexities, namely acquiesce, compromise, and adjustment. The novelty of this study is the emergence of an adjustment response. The results of this study have an impact on policy makers so that in formulating policies it is necessary to look at old policies that are still valid so that policy actors do not experience a dilemma.