ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI MADRASAH ALIYAH NEGERI 2 BEKASI

RAJO, MUHAMMAD (2019) ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI MADRASAH ALIYAH NEGERI 2 BEKASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the operational grant management school (BOS) which consists of the planning phase, use, reporting and oversight. Descriptive quantitative research method with approach case studies, and research techniques are triangulated, i.e. by using the techniques of data collection that is merge from a variety of data collection techniques and data sources There has been. Data analysis which is done purely inductive based upon facts which are found in the field. The subject consists of the management school-level BOS. Using data collection techniques: interviews, observation, and documentation. The results showed that: (1) the execution of the financial management of the Fund in the BOS MAN 2 Bekasi in making budget planning or RAPBS involves several parties such as school principals, teachers, and school Committee. The budget funds the BOS used to shopping goods consumables relating to student activities, shopping for textbooks, school buildings, light care pay honor teachers and educational personnel, capital expenditures for laptop UNBK. (2) the realization of the use of funds the fiscal year 2017 BOS of 544,920,300, 99.29 percent of — or the amount of the budget is Rp. 579.6 million,-. Realization consisted of material expenditure amounting to Rp. 204,899,000,-or 87.04 percent of the total budget of Rp. 235,420,000,-, shopping honorarium output activities amounting to Rp. 84,047,000,-or 99.39 per cent of the total budget of Rp. 84,560,000,-a non operating items, shopping more Rp. 51,912,000,-or 92.38 per cent of the total budget of Rp. 56,192,000,-, building maintenance costs and building amounting to Rp. 32,344,000,-or 100 per cent of the total budget of Rp. 32,344,000,-, capital expenditures equipment and machinery amounting to Rp. 79.8 million,-or 99.75 percent of the total budget of Rp 80 million,-and shopping tools and machines used for the purchase of a laptop to be used on the implementation of the national examination Computer-Based (UNBK.) (3) a cash book report format BOS K-2 that has been specified by the Central Government through the Regulations the Director General of Islamic education Numbers 7381 Year 2016. The receipt and use of funds a BOS for a year budget is Rp. 544,920,300,-or 94.02 percent from the total budget of Rp. 579.6 million,-. Key words: planning, deployment, reporting, and oversight Penelitian ini bertujuan untuk mengetahui pengelolaan dana bantuan operasional sekolah (BOS) yang terdiri dari tahap perencanaan, penggunaan, pelaporan dan pengawasan. Metode penelitian deskriptif kuantitatif dengan pendekatan studi kasus, dan tehnik penelitian yang bersifat triangulasi, yaitu dengan menggunakan teknik pengumpulan data yang bersifat menggabungkan dari berbagai tehnik pengumpulan data dan sumber data yang telah ada. Analisis data yang dilakukan bersifat induktif didasarkan atas fakta-fakta yang ditemukan di lapangan. Subjek penelitian terdiri dari pihak manajemen BOS tingkat Sekolah. Teknik pengumpulan data menggunakan: wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa: (1) Pelaksanaan pengeloaan keuangan dana BOS di MAN 2 Bekasi dalam membuat perencanaan anggaran atau RAPBS melibatkan beberapa pihak seperti Kepala Sekolah, Guru, dan Komite Sekolah. Anggaran dana BOS digunakan untuk belanja barang habis pakai yang berkaitan dengan kegiatan siswa, belanja buku pelajaran, perawatan ringan gedung sekolah, membayar honor guru dan tenaga kependidikan, belanja modal laptop untuk kegiatan UNBK. (2) Realisasi penggunaan dana BOS tahun anggaran 2017 sebesar 544.920.300,- atau 93.02 persen dari jumlah anggaran sebesar Rp. 579.600.000,-. Realisasi penggunaan terdiri dari belanja bahan sebesar Rp. 204.899.000,- atau 87.04 persen dari jumlah anggaran sebesar Rp. 235.420.000,-, belanja honorarium output kegiatan sebesar Rp. 84.047.000,- atau 99.39 persen dari jumlah anggaran sebesar Rp. 84.560.000,-, belanja barang non opersional lainnya sebesar Rp. 51.912.000,- atau 92.38 persen dari jumlah anggaran sebesar Rp. 56.192.000,-, biaya pemeliharaan gedung dan bangunan sebesar Rp. 32.344.000,- atau 100 persen dari jumlah anggaran sebesar Rp. 32.344.000,-, belanja modal peralatan dan mesin sebesar Rp. 79.800.000,- atau 99.75 persen dari jumlah anggaran sebesar Rp. 80.000.000,- dan belanja peralatan dan mesin digunakan untuk pembelian laptop yang akan digunakan pada pelaksanaan Ujian Nasional Berbasis Komputer (UNBK). Kata kunci : perencanaan, penggunaan, pelaporan, dan pengawasan

Item Type: Thesis (S2)
Call Number CD: CD/551. 19 147
Call Number: TA/55/19/002
NIM: 55516120027
Uncontrolled Keywords: perencanaan, penggunaan, pelaporan, dan pengawasan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan
300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan > 378 Higher Education, Universities/Pendidikan Tinggi, Unversitas
300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan > 378 Higher Education, Universities/Pendidikan Tinggi, Unversitas > 378.3 Student Aid and Related Topics/Bantuan Siswa dan Topik Terkait
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Aug 2019 04:53
Last Modified: 16 Jan 2020 02:38
URI: http://repository.mercubuana.ac.id/id/eprint/50552

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