FINANCING MANAGEMENT OF SCHOOL OPERATIONAL FUND (BOS) IN IMPROVING LEARNING AT BABAHROT STATE JUNIOR HIGH SCHOOLS (SMPN) OF SOUTHWEST ACEH REGENCY
Abstract: In achieving the management objectives used and the resources that run them, this research objectives are: knowing the planning, use, supervision, control, and obstacle of BOS fund management to improve the quality of learning. The data collection method used qualitative method and data c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Lembaga Pendidikan dan Tenaga Kependidikan (Center for Teacher Training) Faculty of Tarbiyah and Teacher Training Universitas Islam Negeri Alauddin Makassar in collaboration with Lecturer Consortium of Tarbiyah and Teacher Training
2021-12-01
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| Series: | Lentera Pendidikan: Jurnal Ilmu Tarbiyah dan Keguruan |
| Online Access: | https://journal.uin-alauddin.ac.id/index.php/lentera_pendidikan/article/view/21561 |
| Summary: | Abstract:
In achieving the management objectives used and the resources that run them, this research objectives are: knowing the planning, use, supervision, control, and obstacle of BOS fund management to improve the quality of learning. The data collection method used qualitative method and data collection techniques through: observation, interviews and documentation studies. The research subjects were the principal, vice principal, treasurer, school committee, vice curriculum, and teachers. The results showed that the planning was formulated through RAPBS or RKAS by involving the deputy head, treasurer and committee, the use of funds in accordance with technical guidelines, supervision carried out by schools and agencies, accountability in the form of reports reported by the treasurer, and the obstacles faced were the procurement of school necessities that are not as desired. This means that when procuring high-quality school needs, it must adjust to standard quality, then there will be no BOS fund overrun.
Abstrak:
Dalam mencapai tujuan organisasi dipengaruhi manajemen yang diterapkan dan sumber daya yang menjalankannya, sesuai dengan itu tujuan penelitian ini adalah: untuk mengetahui perencanaan, penggunaan, pengawasan, pertanggungjawaban serta kendala dalam pengelolaan dana BOS untuk meningkatkan kualitas pembelajaran. Metode pengumpulan data menggunakan metode kualitatif dan teknik pengumpulan data melalui: observasi, wawancara dan studi dokumentasi. Subjek penelitian adalah kepala sekolah, wakil kepala sekolah, bendahara, komite sekolah, wakilkurikulum, dan guru. Hasil penelitian menunjukan bahwa perencanaan dirumuskan melalui RAPBS atau RKAS dengan melibatkan Wakil Kepala, bendahara serta komite, penggunaan dana sesuai dengan juknis, pengawasan dilaksanakan oleh pihak sekolah dan dinas, pertanggungjawaban berupa laporan yang dilaporkan oleh bendahara, dan kendala yang dihadapi adalah pengadaan barang kebutuhan sekolah yang terkadang tidak sesuai dengan yang diinginkan. Artinya pada saat pengadaan kebutuhan sekolah dengan kualitas tinggi harus menyesuaikan kualitas yang standar tidak terjadi pembengkakan dana BOS. |
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| ISSN: | 1979-3472 2580-5223 |