Analysis of Management of School Operational Assistance Funds (BOS) (Study at Pucang 4 Elementary School, Sidoarjo)
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) (Studi pada SD Negeri Pucang 4 Sidoarjo)
DOI:
https://doi.org/10.21070/ups.2130Keywords:
School Operational Assistance Fund, Management, Planning, Use, AccountabilityAbstract
This study aims to determine the management of school operational assistance funds in the aspects of planning, use, reporting, supporting factors, and obstacles at Public School regarding the 2021 BOS Technical Guidelines. This research was conducted at Pucang 4 Public Elementary School, Sidoarjo. This research used a qualitative approach with data collection techniques in the form of observation, documentation, and direct interviews with related parties. The subjects in this study were school principals, treasurers, teachers, staff, and committees. The data analysis technique used in this study uses three methods, data reduction, data presentation, and drawing conclusions. The results shows that the management of the planning and use of BOS in 2021 has been successfully carried out in accordance with the provisions of the 2021 Technical Guidelines while the management of reporting has been successful in terms of bookkeeping and preparing reports but has not been successful in terms of publication.
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