Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Tahun 2019 di SMK Negeri Rowokangkung

Authors

  • Cici Maziyah STIE Widya Gama Lumajang
  • Wimbo Wiyono STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang

Keywords:

Effectiveness and School Operational Assistance Funds.

Abstract

This study aims to determine the Effectiveness of the Management of School Operational Assistance Funds (BOS) in 2019 at Rowokangkung State Vocational School that the flow of BOS fund management is compiled from: Planning, Implementation, Reporting, Monitoring and Evaluation. This research is a descriptive quantitative research. The research object was conducted at Rowokangkung State Vocational School. Data in this study were collected using documentation. The results of data analysis were obtained from the documentation. Observed regarding BOS Fund Management which includes Planning, Implementation, Reporting, Monitoring and Evaluation. Starting with the School Budget Activity Plan (RKAS). The implementation of School Operational Assistance (BOS) funds is channeled every quarter. Reporting of School Operational Assistance (BOS) funds for Cash Assistance Books (BPK), Bank Assistance Books (BPB), Tax Assistance Books (BPP), BPK report forms, realization of the use of funds for each type of budget, recapitulation of the use of inventory items, General Support Books (BKU) ), responsibility letter, shopping object help book. And finally after the reporting is complete the institution can collect the results of the report to the Education Office Branch. After the end of the year the Supreme Audit Board (BPK), as the supervisor, supervises the institutions under the auspices of the Education Office Branch. Supervise the Team from the data center directly to the institution or provide monitoring of school principals and BOS treasurers. Supervisors are conducted to see whether the funds are in accordance with the Budget Plan

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Published

2020-10-30 — Updated on 2020-03-03

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