ARCHIVES
VOL. 6, ISSUE 2 (2024)
Management of school operational assistance funds (Dana BOS) in State Junior High Schools at Agats City of Indonesia
Authors
Anthonios Landa Simon, Maria Dominika Niron
Abstract
This research aims to find out how the processes, procedures and
solutions are in managing BOS funds in State Junior High Schools in Agats City.
This research uses a qualitative approach which in its implementation carries
out exploration through interviews and observations to find out the processes,
programs and activities being studied. This research was carried out using the
case study method, where the data was taken by directly asking people who
experienced the event. The results of this research show that the process of
managing BOS funds in State Junior High Schools in Agats City is carried out by
following the financial management functions and BOS technical guidelines such
as Budgetting, Accounting, and Supervision/auditing. Problems faced in managing
BOS funds include the disbursement of BOS funds often being late before the
specified time, no training in preparing and using ARKAS, not all school needs
can be financed from BOS funds, implementing programs that have not been
planned/sudden activities, the use of ARKAS often changes -changed, and there
were differences in the interpretation of the BOS technical guidelines between
the school principal and the Inspectorate. The solutions implemented by BOS
fund management in dealing with the problems of managing BOS funds are forming
a team to manage BOS funds and collaborating with other/related parties in
procuring goods.
Download
Pages:69-75
How to cite this article:
Anthonios Landa Simon, Maria Dominika Niron "Management of school operational assistance funds <i>(Dana BOS)</i> in State Junior High Schools at Agats City of Indonesia". International Journal of Educational Research and Development, Vol 6, Issue 2, 2024, Pages 69-75
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.
