Pengelolaan Dana Bantuan Operasional Sekolah di SD N Kemasan I Surakarta

Subkhi Widyatmoko, S. Suyatmini

DOI: https://doi.org/10.23917/jmp.v12i3.5528

Abstract

This study aims to describe (1) Planning of school operational funds (BOS) (2)
the implementation of school operational funds (BOS) (3) accountability of school
operational funds (BOS) on Elementary School of Kemasan I Surakarta. This study
used a qualitative research with a ethnographic approach. The technique of collecting data through interviews, observation, and dokumentasi. Data analysis technique is done by using several stages of data collection, data reduction, data presentation, and data verification. Testing the validity of the data using triangulation techniques sources and methods. The results of the study concluded (1) in the planning process components involved, among others, the principal in charge, the school treasurer, board of teachers and school committee. The planning process begins with preparing RAKS (2) The implementation of BOS management begins with withdrawals made treasurer as required by leaving a minimum balance in the bank. Expenses that are not included in the 13 items in the governance of the BOS funds using dues infak students held every Friday. (3) The accountability of the BOS through a report done gradually every day. In the BOS management there are several books of governance must be made that the public treasury Books, General Treasury Ledger, Ledger and Ledger Bank Tax.

Keywords

management; school operational funds; Elementary School

Full Text:

PDF

References

Aja.N, Sunday; Nwafukwa, Peter. 2015. “Financial Management Skills Reqired Of Principals For The Implementation Of The Universal Basic Education Programme In Junior Secondary Schools In Ebonyi State Of Nigeria”. International Journal of Education, Learning and Development, Vol.3, No.5, pp.31-37.

Alkafi, Ali Mahrus. 2012.” Pengaruh Sim Menggunakan Aplikasi Sofware SDS++ Terhadap Efektifitas Pengelolaan Bos SMP di Kota Magelang”. Journal of Economic Education.

Ambrose, Jagongo ; Nyaga, Njagi Gilbert. 2013.” Capital Budgeting Procedures and Practices in Public Secondary Schoolsin Kenya [The Case Study of Meru North District]”. International Journal of Humanities and Social Science, Vol. 3 No. 21.

Arikunto, Suharsimi.2002. Prosedur Penelitian: Suatu Pendekatan Praktek. Jakarta : Rineka Cipta.

______, 2008. Manajemen Pendidikan. Jogyakarta: Aditya Media.

Artana, Made ; Hari, Iyus Akhmad ; Bhawa, Gede Andreyan Semara. 2014.” Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada Sekolah Dasar di Kecamatan Sukasada”. Universitas Pendidikan Ganesha, Vol. 4 No. 1.

Baharuddin ; Alwi ; Nur, Suratman; Ramba, Harmin. 2015. “Budget Management Performance Based On The Department Of Education Regional Konawe”. International Journal of cientific & Technology Research, Vol.4, Issue.03

C. Lunenburg, Fred. 2010. “Systems of Budget Administration”.Focus On Colleges, Universities and Schools.Vol 4,Num 1.

Danstanwanyonyikukubo; Walela, Kisiangani Benson; Kahavizakiriza, Rose. 2015.” Financial Management In Public Secondary Schools In Kenya: A Case Study Of Lurambi Sub- County Kakamega County”.International Journal of Scientific & Technology Research, Vol. 4, Issue 9.

Feng, Zhao Jun; Memba, Albert Zephaniah. 2016.” Significance of Trends on Enrolment, Budget and Actual Expenditure in the Examination of Higher Education Financing in Tanzania”. Journal of Education and Practice. Vol.7, No.15.

Fitri, Afrilliana. 2014. “Pegelolaan Dana Bantuan Operasional Sekolah (BOS) Sekolah Dasar Negeri Kecamatan Mandiangin Koto Selatan Kota Bukitinggi”. Jurnal Administrasi Pendidikan. Bahana Manajemen Pendidikan, Volume 2 Nomor 1, Juni 2014.

G. Boyland, Lori. 2012. “The Impacts of Budget Reductions on Indiana’s Public Schools”. Journal of Studies in Education.Macrothink Institute, Vol. 2, No. 3.

Gatere, Agnes ; Wango, Geoffrey. 2016. “Integrity and Financial Accountability in Schools: Role of Principals’ of Schools in Kenya”. International Journal of Education and Research, Vol. 4 No. 4 April 2016.

Goodluck, Ifijeh. 2011. “Budgeting for Knowlege Management in Organizations”. Chinese Librarianship: an International Electronic Journal, 32

Harsono. 2007. Pengelolaan Pembiayaan Pendidikan. Yogyakarta: Surayajaya Press.

Iskandar, 2008. Metodologi Penelitian Pendidikan dan Sosial ( Kuantitatif dan Kualitatif). Jakarta: Gaung Persada Press.

Kementrian Pendidikan dan Kebudayaan, 2016.Petunjuk Teknis Penggunaan dan Pertanggungjawaban Dana Bantuan Operasional Sekolah untuk Sekolah Dasar dan Sekolah Menegah Pertama.Kemendikbud.

L.J. Moloeng, 2008. Metodologi Penelitian Kualitatif. Bandung. Remaja Karya.

Manullang .2002. Dasar-dasar Manajemen.Yogjakarta.Gadjah MAda University Press

Marzuki. 2004. Metodologi Riset. Yogyakarta. BPFE – UII.

Miles, Matthew B. dan A Michael Humberman. 2007. Analisis Data Kualitatif: Buku Sumber tentang Metode-metode Baru. Terjemahan Jtetjep Roehadi Rohidi.Pendamping, Mulyarto. Cet.1. Jakarta : UI Press.

Mulyasa, Echo. 2002. Manajemen Berbasis Sekolah. Bandung : PT Remaja Rosda Karya.

_____,. 2005. Menjadi Kepala Sekolah Profesional Dalam Konteks Menyukseskan MBS dan KBK. Bandung : Remaja Rosda Karya

Mulyono, 2008. Manajemen Administrasi & Organisasi Pendidikan. Jogyakarta: Ar-ruzz Media.

Muri Yusuf, 2014. Metode Penelitian Kualitatif, Kualitatif dan Gabungan . Jakarta : Prenanda Media.

Nanang, Fattah. 2003. Konsep . Manajemen Berbasis Sekolah( MBS) dan Dewan Sekolah. Bandung : Pustaka Bani Quraisy.

Nasution, 2003. Metode Research (Penelitian Ilmiah). Jakarta. Bumi Aksara.

Nurkolis. 2003. Manajemen Berbasis Sekolah: Teori, Model dan Aplikasi. Jakarta: Grasindo.

Raharjo, Ikhsan Budi ; Duta, Yudha Aria. 2013. “Tinjauan Terhadap Pengelolaan Dana Bantuan Operasional Sekolah : Studi pada SMP PAWIYATAN Surabaya”. Jurnal Ilmu & Riset Akuntansi, Vol. 2 No. 12.

Sukmadinata, Nana Syaodih. 2007. Metode Penelitian Pendidikan. Bandung: Remaja Rosda Karya.

Sutama.2015.Metode Penelitian Pendidikan Kuantitatif, Kualitatif dan R&D. Surakarata: Fairuz Media

UU RI No. 20.2003. Sistem Pendidikan Nasional. Jakarta : DPR RI.

W. Polachek, Solomon ; Lee, Kyung-Gon. 2014. “Do School Budgets Matter? The Effect of Budget Referenda on Student Performance”. IZA Discussion Paper .No. 8056.

Article Level Metrics

Refbacks

  • There are currently no refbacks.