Manajemen Dana Bantuan Operasional Sekolah Menengah Pertama Negeri 10 Kecamatan Sirimau Kota Ambon

  • Rivando Latupeirissa Universitas Pattimura, Ambon
  • I H Wenno Universitas Pattimura, Ambon
  • P Rahabav Universitas Pattimura, Ambon
DOI: https://doi.org/10.62775/edukasia.v4i2.477
Keywords: Management of School Operational Assistance Funds; School Operational Assistance Funds; Use of School Operational Assistance Funds

Abstract

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.

Downloads

Download data is not yet available.

References

Afriliana, F. 2014. Pengelolaan Dana Bantuan Operasional Sekolah (BOS). Jurnal Administrasi Pendidikan. Jurnal Adminstrasi Pendidikan. Vol 2 No 1.
Atmaja, Dinar Aji. 2016 Analisis Pengelolaan Keuangan dan Kekayaan Desa (studi kasus di Desa Plesungan Kecamatan Gondangrejo Kabupaten Karanganyar). E-Jurnal katalogis. ISSN 2302-2019. Volume 3. Universitas Muhammadiyah Surakarta.
Bhawa, G. A. S., I. A. Haris, dan M. Arthana. 2014. “Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah pada Sekolah Dasar di Kecamataan Sukasada”.
Departemen Pendidikan Nasional. 2014. Inventarisasi dan Kajian Inovasi Pendidikan. Jakarta: Balitbang Diknas.
Depdiknas. 2003. Undang-undang No. 20 tahun 2003 tentang sistem pendidikan nasional. Jakarta.
Fattah, Nanang. 2012. Ekonomi dan Pembiayaan Pendidikan. Bandung: PT. Remaja Rosdakarya Offset.
Fitri, Afriliana. Pengelolaan Dana Bantuan Operasional Sekolah Dasar Negeri Kecamatan Mandiangin Koto Selayan Kota Bukit Tinggi: Jurnal. Universitas Negeri Padang, 2014.
Heryati, Mushin Rezky. 2014. Pengelolaan Dana Bantuan Operasional Sekolah Menengah Atas di SMA Negeri 1 Pejagoan, Kabupaten Kebumen, Jawa Tengah Tahun 2014. S1 Thesis, Fakultas Ekonomi Uny.
Ibrahim, S., Bafadal, L. 2014. Manajemen Perlengkapan Sekolah teori dan Aplikasinya. Jakarta: PT Bumi Aksara.
Kunandar. 2011. Guru Profesional Implementasi Kurikulum Tingkat Satuan Pendidikan (KTSP) dan Sukses Dalam Sertifikasi Guru. Jakarta: PT Raja Gravindo Persada.
Latifah. 2017. Manajemen Dana Bantuan Sekolah untuk Pencapaian Mutu Pembelajaran. Jurnal Pendidikan Universitas Garut. Vol 11.
Lexy, M. 2018. Metodologi Penelitian Kualitatif. Bandung: Remaja Risda Karya.
Masita. 2015. “Evaluasi Pelaksanaan Program Bantuan Operasional Sekolah pada SMA di Kecamatan Parigi di Kabupaten Parigi Moutong”.
Matin. 2014. Manajemen Pembiayaan Pendidikan: Konsep dan Aplikasinya. Depok: PT Raja grafindo Persada.
Mulyono. 2010. Konsep Pembiayaan Pendidikan. Yogyakarta: Ar-Ruzz Media.
Neuman, W., Lawrence. 2013. Metodologi Penelitian: Pendekatan Kualitatif dan Kuantitatif. Jakarta
Peraturan Menteri Pendidikan Nasional No. 69 tahun 2009 tentang Standar Operasi Nonpersonalia Tahun 2009 untuk Sekolah Dasar/Madrasah Ibtidaiyah (SD/MI), Sekolah Menengah Pertama/ Madrasah Tsanawiyah (SMP/MTs), Sekolah Menengah Atas/Madrasah Aliyah (SMA/MA), Sekolah Menengah Kejuruan (SMK), Sekolah Dasar Luar Biasa (SDLB).
Peraturan Pemerintah Republik Indonesia Nomor 48 Tahun 2008 tentang Pendanaan Pendidikan. Direktorat Jenderal Pendidikan Dasar: Kementerian Pendidikan dan Kebudayaan.
Peraturan Menteri Pendidikan dan Kebudayaan Nomor 6 Tahun 2021 tentang Petunjuk Teknis Bantuan Operasional Sekolah Reguler.
Peraturan Menteri Pendidikan dan Kebudayaan Nomor 63 Tahun 2022 tentang Juknis Pengelolaan Dana Bantuan Operasional Sekolah.
Peraturan Pemerintah Republik Indonesia Nomor 18 Tahun 2022 Tentang Perubahan Atas Peraturan Pemerintah Nomor 48 Tahun 2008 Tentang Pendanaan Pendidikan.
Rahmat., Saeful, P. 2010. Analisis Bantuan Operasional Sekolah. Jakarta: Jurnal Administrasi Publik.
Salman. 2018. Analisis Bantuan Operasional Sekolah. Jakarta: Jurnal Administrasi Publik. Jakarta
Supriadi, D. 2006. Satuan Biaya Pendidikan Dasar dan Menengah. Bandung: PT Rosdakarya
Wirawan, M. 2014. Evaluasi Kebijakan Dana Bantuan Operasional Sekolah dalam Meningkatkan Mutu Pendidikan. Jurnal Administrasi Publik. Vol 13; No 1.
Yusuf, M. 2017. Metode Penelitian Kuantitatif dan Penelitian Gabungan. Jakarta.
 
Published
2023-08-13
How to Cite
Latupeirissa, R., Wenno, I. H., & Rahabav, P. (2023). Manajemen Dana Bantuan Operasional Sekolah Menengah Pertama Negeri 10 Kecamatan Sirimau Kota Ambon. EDUKASIA: Jurnal Pendidikan Dan Pembelajaran, 4(2), 1505-1512. https://doi.org/10.62775/edukasia.v4i2.477
Issue
Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Section
Articles

Copyright (c) 2023 Rivando Latupeirissa, I H Wenno, P Rahabav

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Please find the rights and licenses in EDUKASIA. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

1. License

The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User/Public Rights

EDUKASIA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, EDUKASIA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and EDUKASIA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published. 

4. Rights of Authors

Authors retain all their rights to the published works, such as (but not limited to) the following rights;

  • Copyright and other proprietary rights relating to the article, such as patent rights,
  • The right to use the substance of the article in own future works, including lectures and books,
  • The right to reproduce the article for own purposes,
  • The right to self-archive the article,
  • The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (EDUKASIA: Jurnal Pendidikan dan Pembelajaran).

5. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. EDUKASIA will not be held liable for anything that may arise due to the author(s) internal dispute. JOSI will only communicate with the corresponding author.

6. Royalties

Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) aware that EDUKASIA entitles the author(s) to no royalties or other fees. 

7. Miscellaneous

EDUKASIA will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. EDUKASIA's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.