THE STAKEHOLDERS PARTICIPATION ANALYSIS IN SCHOOL OPERATIONAL ASSISTANCE FUND MANAGEMENT IN SMAN 16 NORTH BENGKULU

STAKEHOLDERS PARTICIPATION ANALYSIS IN SCHOOL OPERATIONAL ASSISTANCE FUND MANAGEMENT IN SMAN 16 NORTH BENGKULU

Abstract

This study aims to analyze the role of stakeholder participation in planning the preparation of the BOS RKAS funds, analyze the role of stakeholder participation in planning the implementation of BOS funds, and analyze the role of stakeholder participation in planning the oversight of BOS funds at SMAN 16 Bengkulu Utara. In this study, the authors used a qualitative descriptive approach. The informants in this study were SMAN 16 Bengkulu Utara stakeholders, namely the principal, teacher board, administrative staff, committees and parents/guardians of students who were only taken as representatives from each part of the stakeholders. The population in this study consisted of 6 people consisting of 1 school principal, 1 school committee, 1 teacher council, 1 BOS fund treasurer, 1 parent/guardian, 1 school administration. Data analysis in this study was carried out through the steps, namely Data Reduction, Data Presentation and Conclusion Drawing. The results of the study found that the management of BOS funds at SMA Negeri 16 Bengkulu Utara went through several stages and processes of using the funds starting from planning, implementing, and supervising. The process of planning or budgeting for BOS funds is in accordance with the regulation of the minister of education and culture of the Republic of Indonesia number 8 of 2022. In implementing the management of BOS funds, it must be based on agreements and joint decisions between the school BOS management team, the teacher council, and the school committee which must be registered as one one source of revenue in RKAS. The process of managing BOS funds at SMA Negeri 16 North Bengkulu did not necessarily go well and smoothly, in other words, the management of BOS funds had obstacles or obstacles that hindered the operational activities of SMA Negeri 16 Bengkulu Utara. For example, the process of disbursing funds was slow, causing disruption to the operations of North Bengkulu 16 Public High School.