Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 1 Polewali Kecamatan Polewali Kabupaten Polewali Mandar

NADWAH, NADWAH (2014) Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 1 Polewali Kecamatan Polewali Kabupaten Polewali Mandar. S1 thesis, Universitas Negeri Makassar.

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Abstract

ABSTRAK NADWAH, 2014. Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 1 Polewali Kecamatan Polewali Kabupaten Polewali Mandar (dibimbing oleh Chalid Imran Musa dan Wahira) Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif rumusan masalahnya adalah, (1) Bagaimana perencanaan dana Bantuan Operasional Sekolah, (2) Bagaimana pelaksanaan dana Bantuan Operasional Sekolah, (3) Bagaimana evaluasi pelaksanaan dana Bantuan Operasional Sekolah di SMP Negeri 1 Polewali Kab. Polewali Mandar. Penelitian ini berujuan untuk: 1) mengetahui aspek-aspek penting tentang perencanaan dana Bantuan Operasional Sekolah, (2) mengetahui pelaksanaan dana Bantuan Operasional Sekolah, (3) mengetahui evaluasi pelaksanaan dana Bantuan Operasional Sekolah. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi.Uji keabsahan data dilakukan dengan trianggulasi. Teknik analisis data adalah reduksi data, display data, penarikan kesimpulan dan verifikasi data. Hasil penelitian menunjukkan bahwa Pengelolaan Dana Bantuan Operasional Sekolah meliputi: (1). Perencanaan anggaran dana BOS dituangkan dalam bentuk Rencana Penggunaan Dana BOS. Proses penyusunan Rencana Penggunaan Dana BOS diawali dari penyusunan RKS, penyusunan draft RKAS, pengkajian dan kesepakatan draft RKAS, sampai dengan pengesahan RKAS, kemudian disusun Rencana Penggunaan Dana BOS oleh kepala sekolah dan bendahara BOS, (2) pelaksanaan pengelolaan dana BOS diawali dengan kegiatan penyalura,n dana BOS dengan melaporkan data jumlah murid dalambentuk LKIS. Mekanisme penggunaan dana BOS yaitu dimulai dengan pengajuan kebutuhan oleh guru dan karyawan, penentuan alokasi sumber dana, pembelanjaan barang oleh tim belanja barang, sampai dengan barang diterima dan diinventarisir oleh penerima barang. Pembukuan dana BOS diwujudkan dalam bentuk Realisasi Penggunaan Dana BOS disertai lampiran SPJ dan bukti pengeluaran dana BOS. Pelaporan tertulis dilakukan kepada tim manajemen BOS Kabupaten setiap triwulan dan dipajang di papan pengumuman sekolah, (3) evaluasi penggunaan dana BOS dilakukan secara insidental dalam bentuk pengawasan melekat oleh kepala sekolah dan monitoring internal dilakukan oleh tim manajemen BOS Kabupaten ABSTRACT NADWAH, 2014. The Management of School Operational Aids at SMPN 1 Polewali in Polewali Mandar District (supervise by Chalid Imran Musa and Wahira) The study is a descriptive research with a qualitative approach which aims at examining (1) The important aspects on the planning of school operational aids (BOS), (2) The implementation of BOS, and (3) The evaluation of the implementation of BOS at SMP Negeri 1 Polewali Mandar district. Data were collected through interview, observation, and documentation. Data validity was conducted through triangulation. Data were analyzed by employing data reduction , data display, conclusion drawing, and data verification. The results of the study revealed that the management of BOS included: (1) the planning of BOS was stated in the use of BOS plan. The arrangement process of the use of BOS plan was initially from RKS, the arrangementn of RKAS draft, the assessment and agreement of RKAS draft until the ratification of RKAS, afterwards, the use of BOS plan was arranged by the principal and treasurer, (2) the implementation of BOS management was started with fund distribution activities by reporting the number of students data in a from of LKIS the mechanism of the use of BOS was started with the needs of teachers and employess proposal, deciding funding source allocation, expenditure conducted by the team until the items are received and inventoried by the consignee. Bookkeeping of BOS was conducted in a from of the use of BOS realization along with SPJ attachment and receipt of expenditure of funds. The written report was conducted by the management team of BOS in district in each tri- semester and was displayed at the school board. (3) the evaluation of the use of BOS was conducted incidentally in a form of inherent supervisory by the principal and internal monitoring which conducted by the management team of BOS in district.

Item Type: Thesis (S1)
Subjects: ILMU PENDIDIKAN > PGSD
Depositing User: UPT PERPUSTAKAAN UNM
Date Deposited: 15 Jul 2016 08:33
Last Modified: 15 Jul 2016 08:33
URI: http://eprints.unm.ac.id/id/eprint/961

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