EVALUASI PENGELOLAAN KEUANGAN BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH DASAR NEGERI DI KABUPATEN SLEMAN TAHUN 2017

Mardiyati, Mardiyati and Zulkifli, Zulkifli and Trisantoso, Ruddy (2018) EVALUASI PENGELOLAAN KEUANGAN BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH DASAR NEGERI DI KABUPATEN SLEMAN TAHUN 2017. In: SEMINAR NASIONAL DAN CALL FOR PAPER 2018 : Membangun Green Entrepreneur Solusi Bonus Demografi Indonesia. STIE Widya Wiwaha, Yogyakarta, pp. 85-102.

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Abstract

One of factors influencing the success of BOS (School Operational Assistance) program is the financial management which should be in accordance with the BOS technical guidance and all resources in its implementation. Thus, schools occupy a significant role in determining the success of BOS program since they manage BOS funds. However, most of schools particularly in elementary level have not shown the expected result in managing those BOS funds. Lack of capability of human resources at school is one of the cause.This study aims to assess and evaluate BOS financial management in the year of 2017 starting from its planning, implementation, administration, reporting, accountability, and supervision at public elementary schools in Sleman Regency. The research applies descriptive qualitative analysis using non-probability sampling technique with purposive sampling.This study selects the district BOS team and BOS treasurers of 34 public elementary schools as informants. Several techniques are performed in analyzing the data, those are collecting data, reducing data, presenting data, drawing conclusion, and verifying data.This research shows several findings. First, eventhough schools had been well in arranging BOS financial planning documents, but some of them had not well corresponded with the BOS guideline. Second, most of schools were not matching the guideline in utilizing BOS funds. Third, schools had compiled BOS financial administration, yet it should be accurately done. Fourth, schools had accordingly arranged the BOS report based on guidelines, except the online report and public complaint handling records. Fifth, most of schools had not well comprehended BOS guideline related to taxation, and arrangement of the budget utilization documentas well as the supporteddocument, eventough they had well understood in performing BOS accountability. Last, BOS supervision had not been accordingly executed as the guideline by most of principals and the BOS team. These findings suggest that BOS financial management in the year of 2017 at public elementary schools in Sleman Regency has not been well accordance with BOS guideline. It implicates that schools require technical training, assistance, as well as supervision in improving the accuracy of BOS financial management. Keywords: evaluation, BOS financial management, qualitative, sleman regency

Item Type:	Book Section
Subjects:	C. Magister Manajemen > Manajemen Keuangan Publik
Divisions:	S2 Manajemen
Depositing User:	Library STIE Widya Wiwaha
Date Deposited:	10 May 2019 01:25
Last Modified:	18 Aug 2021 23:55
URI:	http://eprint.stieww.ac.id/id/eprint/705

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