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Abstract
This research aims to: analyze the Implementation of BOS Fund Management in Public Elementary Schools in Central Bengkulu Regency. This research is descriptive research. The sample in this study was 48 people. The sampling technique in this research is proportional random sampling and 3 informants in this research were taken using a purposive sampling method, namely taking informants who understand and are directly involved in understanding the management of BOS funds. The analysis of this research was carried out descriptively by presenting data through tables using average calculations. Based on the results of the research and discussion, it can be concluded that BOS Fund Management at Public Elementary Schools in Central Bengkulu Regency is quite good. Obstacles in managing BOS funds that often occur in educational units often occur errors in the RKAS application, in the ARKAS application when updating the application the menu on the activity program account code often changes, the lack of goods account codes in the RKAS application, the provision of goods via SIPlah in the Bengkulu area is still minimal, while the Ministry recommends purchasing goods through SIPlah.
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References
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- Cornelis Rintuh and Miar. 2005. Institutions and People's Economy, First Edition. Yogyakarta: BPFE-Yogyakarta, pp. 1-3.
- Director General of Elementary Education on BOS Technical Instructions in 2015
- Fitri, Afrilliana. 2014. Management of School Operational Assistance Funds (BOS) for Public Elementary Schools in Mandiangin Koto Selayan District, Bukittinggi City. Volume 2 Number 1. Bahana Educational Management | Journal of Educational Administration Pages 33 - 831.
- Ghozali, Imam. 2016. Application of Multivariate Analysis with IBM SPSS 23 (VIII) Program. Semarang: Diponegoro University Publishing Agency.
- Hasibuan, H. M. 2019. Human Resource Management. Jakarta: Bumi Aksara.
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- Decree of the Minister of Administrative and Bureaucratic Reform No. KEP/26/M.PAN/2/2004 concerning public services.
- Nasir, Mohammad. 2013. Research Methodology. Fourth Edition. Jakarta: Ghalia Indonesia.
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- Regulation of the Ministry of Education and Culture No. 3 of 2019 concerning Technical Instructions for Management of BOS Funds.
- Regulation of the Minister of National Education 69 of 2009 concerning Non-personnel Operational Budget Standards, non-personnel operational budget standards.
- Government Regulation No. 19 of 2005 concerning National Education Standards.
- Pontoh, Julianti., Ilat, Ventje., and Manossoh, Hendrik. 2019. Analysis of School Operational Assistance (BOS) Fund Management in Elementary Education Units in Kotamobagu City. Publication Manuscript of the Master of Accounting Program, Faculty of Economics and Business, Sam Ratulangi University.
- Rakhmawati, 2018. The Effect of Accountability and Transparency on the Effectiveness of School Operational Assistance (BOS) Fund Management with Stakeholder Participation as a Moderating Variable. Journal of Islamic Accounting, Vol 1, No 1.
- Rahman, Muhammad Yandi., Siahaan, Amiruddin., and Hadijaya, Yusuf. 2023. Management of School Operational Assistance (BOS) Funds in Improving Facilities and Infrastructure at Al Ihsan Private Middle School, Medan. Research and Development Journal of Education Vol. 9, No. 2, Pp: 928 – 936 p–ISSN 2406-9744 DOI: http://dx.doi.org/10.30998/rdje.v9i2.19469 e–ISSN 2657-1056.
- Saisarani, Kadek Gita Puspita., and Sinarwati, Ni Kadek. 2021. Analysis of School Operational Assistance (BOS) Fund Management at SMA Negeri 4 Singaraja in 2020. Scientific Journal of Accounting and Humanities, Vol. 11 No. 2, ISSN: 2599-2651.
- Sarijowan, Trine. J and Tanor, Linda A. O 2022. Analysis of School Operational Assistance (BOS) Fund Management in 2019 at SD Negeri Sulu, South Minahasa Regency. JAIM: Manado Accounting Journal.
- Sekaran, U. 2016. Research Methods for Business: A Skill-Building Approach. 7th Edition, John Wiley & Sons, Haddington.
- Septhiningrum, Anggit Puteri, Sumtaky, Maxion., and Zuhroh, Diana. 2023. Analysis of the Effectiveness of School Operational Assistance (BOS) Fund Management. JRAP (Journal of Accounting and Taxation Research) E-ISSN: 2460-2132, P-ISSN: 2339-1545 Vol. 10, No. 1, pp. 92-102.
- Sobri, 2019. Education Management. Yogyakarta: Multi Pressindo.
- Subkhi Widyatmoko and Suyatmini. 2017. Management of School Operational Assistance Funds at Sd N Kemasan I Surakarta. Journal of Educational Management - Vol. 12, No. 2: 153-160. ISSN: 1907-4034.
- Sugiyono. 2018. Qualitative Quantitative Methods and R & D. Bandung: Alfabeta.
- Suwandi. 2008. Understanding Qualitative Research. Jakarta: Rineka Cipta.
- Terry, George R. 2019. Principles of Management. Jakarta: Bumi Aksara.
- Law Number 20 of 2003 concerning the National Education System.
References
Afifuddin. 2019. Introduction to Development Administration. Bandung: CV Alfabeta.
Arismun, Rusdiana, Deriyanto, Nurul Hidayati Murtafiah. 2022. Analysis of School Operational Assistance Fund Management at SMP Negeri 2 Bandar Lampung. CENDEKIA: Journal of Science Vol 2. No. 4, P-ISSN: 2774-8030 E-ISSN: 2774-8030.
Cornelis Rintuh and Miar. 2005. Institutions and People's Economy, First Edition. Yogyakarta: BPFE-Yogyakarta, pp. 1-3.
Director General of Elementary Education on BOS Technical Instructions in 2015
Fitri, Afrilliana. 2014. Management of School Operational Assistance Funds (BOS) for Public Elementary Schools in Mandiangin Koto Selayan District, Bukittinggi City. Volume 2 Number 1. Bahana Educational Management | Journal of Educational Administration Pages 33 - 831.
Ghozali, Imam. 2016. Application of Multivariate Analysis with IBM SPSS 23 (VIII) Program. Semarang: Diponegoro University Publishing Agency.
Hasibuan, H. M. 2019. Human Resource Management. Jakarta: Bumi Aksara.
Intan, Tia Putri. 2022. Analysis of School Operational Assistance (BOS) Fund Management at Sukabumi Vocational High Schools. Malikussaleh Accounting Journal. ISSN: 2962-6927 JAM, Volume 1, No. 2, DOI 10.29103/jam.v1i2.8307
Decree of the Minister of Administrative and Bureaucratic Reform No. KEP/26/M.PAN/2/2004 concerning public services.
Nasir, Mohammad. 2013. Research Methodology. Fourth Edition. Jakarta: Ghalia Indonesia.
Nasution. S. 2017. Qualitative Naturalistic Research Method. Bandung: Tarsito.
Nodera, Mimi Sintia, Kusumastuti, Ratih and Jumaili, Salman. 2021. Analysis of Transparency and Accountability of Management of Operational Assistance Funds for SMAN 7 Merangin School in 2021. Owner: Research & Accounting Journal e –ISSN: 2548-9224 | p–ISSN: 2548-7507 Volume 7 Number 1, January 2023 DOI: https://doi.org/10.33395/owner.v7i1.1247.
Regulation of the Ministry of Education and Culture No. 3 of 2019 concerning Technical Instructions for Management of BOS Funds.
Regulation of the Minister of National Education 69 of 2009 concerning Non-personnel Operational Budget Standards, non-personnel operational budget standards.
Government Regulation No. 19 of 2005 concerning National Education Standards.
Pontoh, Julianti., Ilat, Ventje., and Manossoh, Hendrik. 2019. Analysis of School Operational Assistance (BOS) Fund Management in Elementary Education Units in Kotamobagu City. Publication Manuscript of the Master of Accounting Program, Faculty of Economics and Business, Sam Ratulangi University.
Rakhmawati, 2018. The Effect of Accountability and Transparency on the Effectiveness of School Operational Assistance (BOS) Fund Management with Stakeholder Participation as a Moderating Variable. Journal of Islamic Accounting, Vol 1, No 1.
Rahman, Muhammad Yandi., Siahaan, Amiruddin., and Hadijaya, Yusuf. 2023. Management of School Operational Assistance (BOS) Funds in Improving Facilities and Infrastructure at Al Ihsan Private Middle School, Medan. Research and Development Journal of Education Vol. 9, No. 2, Pp: 928 – 936 p–ISSN 2406-9744 DOI: http://dx.doi.org/10.30998/rdje.v9i2.19469 e–ISSN 2657-1056.
Saisarani, Kadek Gita Puspita., and Sinarwati, Ni Kadek. 2021. Analysis of School Operational Assistance (BOS) Fund Management at SMA Negeri 4 Singaraja in 2020. Scientific Journal of Accounting and Humanities, Vol. 11 No. 2, ISSN: 2599-2651.
Sarijowan, Trine. J and Tanor, Linda A. O 2022. Analysis of School Operational Assistance (BOS) Fund Management in 2019 at SD Negeri Sulu, South Minahasa Regency. JAIM: Manado Accounting Journal.
Sekaran, U. 2016. Research Methods for Business: A Skill-Building Approach. 7th Edition, John Wiley & Sons, Haddington.
Septhiningrum, Anggit Puteri, Sumtaky, Maxion., and Zuhroh, Diana. 2023. Analysis of the Effectiveness of School Operational Assistance (BOS) Fund Management. JRAP (Journal of Accounting and Taxation Research) E-ISSN: 2460-2132, P-ISSN: 2339-1545 Vol. 10, No. 1, pp. 92-102.
Sobri, 2019. Education Management. Yogyakarta: Multi Pressindo.
Subkhi Widyatmoko and Suyatmini. 2017. Management of School Operational Assistance Funds at Sd N Kemasan I Surakarta. Journal of Educational Management - Vol. 12, No. 2: 153-160. ISSN: 1907-4034.
Sugiyono. 2018. Qualitative Quantitative Methods and R & D. Bandung: Alfabeta.
Suwandi. 2008. Understanding Qualitative Research. Jakarta: Rineka Cipta.
Terry, George R. 2019. Principles of Management. Jakarta: Bumi Aksara.
Law Number 20 of 2003 concerning the National Education System.