ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) BERDASARKAN PRINSIP: EFISIENSI, EFEKTIVITAS, AKUNTABEL dan TRANSPARANSI (SALAH SATU SEKOLAH MENENGAH KEJURUAN NEGERI di JAKARTA)

JOSUA SIBURIAN, JAPET (2019) ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) BERDASARKAN PRINSIP: EFISIENSI, EFEKTIVITAS, AKUNTABEL dan TRANSPARANSI (SALAH SATU SEKOLAH MENENGAH KEJURUAN NEGERI di JAKARTA). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan dana Bantuan Operasional Sekolah (BOS) pada SMK Negeri 39 Jakarta. Analisis pengelolaan dana Bantuan Operasional Sekolah (BOS) ditinjau dari prinsip efisiensi, efektivitas, akuntabel dan transparan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subjek penelitian ini adalah pengelola BOS, komite sekolah/wali murid dan ketua osis. Sedangkan objek dalam penelitian ini adalah pengelolaan Dana Bantuan Operasional Sekolah (BOS) Sekolah Menengah Kejuruan (SMK) ditinjau dari empat (4) prinsip pengelolaan dana BOS berdasarkan Petunjuk Teknis BOS SMK 2018. Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner, wawancara, serta dokumentasi. Data yang diperoleh dianalisis menggunakan SPSS 23 dan metode statistik deskriptif. Hasil dari penelitian ini adalah pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMK Negeri 39 Jakarta berdasarkan prinsip efisiensi dilaksanakan dengan baik karena memiliki nilai kecenderungan sebesar 94% dan sekolah telah melakukan perencanaan dalam penggunaan dana BOS atau yang sering disebut penganggaran. Prinsip efektivitas dilaksanakan dengan baik karena memiliki nilai kecenderungan sebesar 100% dan tidak ada siswa yang putus sekolah karena kekurangan dana sekolah. Prinsip akuntabel dilaksanakan dengan baik karena memiliki nilai kecenderungan sebesar 97% dan sekolah selalu melaporkan penggunaan dana BOS dengan tepat waktu. Sedangkan prinsip transparan dilaksanakan dengan cukup baik karena memiliki nilai kecenderungan sebesar 58% dan sekolah kurang transparan dalam pengelolaan, karena setiap laporan penggunaan dana BOS harus di tempelkan di mading sekolah. Kata Kunci : Pengelolaan, Dana Bantuan Operasional Sekolah, efisiensi, efektivitas, akuntabel, transparan, SMK Negeri 39 Jakarta ABSTRACT The aim of this study is to dermine the management of School Operational Asistance (BOS) fund at 39 Vocational High School of Jakarta. The analysis of School Operational Assistance (BOS) fund management is done by considering the priciple efficient, effective, accountable and transparent. This studi used descritive method with quantitative approach. The sujects of this study consisted of BOS tema management, school comittee/parents of student and osis. This study objects were School Operational Assistance (BOS) fund management based on Technical Instruction of BOS SMK 2018. The data was collected from questionaire, interview and documentation. The collected data was analized by SPSS 23 and quantitative descritive method. The result show that the School Operarional Assistance (BOS) fund management at 39 Vocational High School of Jakarta by considering the principal of efficiency was well because it has good prospensity score as much as 94% and the school has planned in the use of BOS funds or often called budgeting. The efectiveness principle was well because it has good prospensity score as much as 100% and no students drop out due to lack of school funding. The accountable principle was well because it has good prospensity score as much as 97% and schools always report the use of BOS funds on time. The transperant principal was good enough executed because it has sufficient prospensity score as much as 58% and the schools are less transparent in management, because each report on the use of BOS funds must be posted on school boards. Keywords: management, School Operational Assistance (BOS) fund, efficiency, effectiveness, accountable, transperant, 39 vocational high school of Jakarta.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRachmat, DadangNIDN0313075301dadang_rachmat@stei.ac.id
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Sep 2021 03:00
Last Modified: 28 Jul 2022 04:04
URI: http://repository.stei.ac.id/id/eprint/5128

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