Pengelolaan Dana Bantuan Operasional Sekolah Di SDN 08 Goa Boma UPT Dinas Pendidikan Samalantan

Abstract

Abstrak : Latar belakang penelitian bahwa pengelolaan dana BOS di daerah khususnya di Sekolah Dasar Negeri 08 Goa Boma, perlu diantisipasi agar persoalan-persoalan administratisi keuangan sering menjadi pemicu keterlambatan dalam pencairan dana Bantuan Operasional Sekolah (BOS). Tujuan penelitian mendeskripsikan langkah-langkah penggunaan dana, kemampuan pengelola dalam melaksanakan program, evaluasi penggunaan dana, pelaporan penggunaan dana, dan faktor pendukung dan penghambat di dalam pengelolaan penggunaan dana BOS. Pendekatan penelitian yang digunakan adalah penelitian kualitatif, yaitu suatu prosedur penelitian untuk mendeskripsikan perilaku orang, peristiwa atau tempat tertentu secara rinci dan mendalam. Penelitian ini dimaksudkan untuk mengungkap secara jelas dan rinci perilaku atau kegiatan yang berhubungan dengan penerapan Pengelolaan dana BOS di SDN 08 Goa Boma UPT Dinas Pendidikan Samlantan Kabupaten Bengkayang. Hasil penelitian adalah kemampuan pengelolaan dalam perencanaan program pengunaan dana Bantuan Operasional Sekolah di SDN 08 Goa Boma telah diselenggarakan dengan baik.

Kata Kunci: Pengelolaan Dana, Bantuan Operasional Sekolah

Abstract : Background research that BOS fund management in the area, especially in elementary school 08 Goa Boma, should be anticipated that the financial problems of administrative capacity is often a trigger delay in the disbursement of School Operational Assistance (BOS). The research objective measures describe the use of funds, the ability of managers to implement programs, evaluation of the use of funds, reporting use of funds, and supporting and inhibiting factors in the management of the use of the funds. The research approach used was qualitative research, which is a research procedure for describing the behavior of people, events or places in detail and depth. This study aimed to reveal clearly and in detail the conduct or activities associated with the implementation of BOS funds management at SDN 08 Goa Boma UPT Bengkayang Samlantan Education Department. The results of the study is the ability of the management in planning the use of program funds in the School Operational Assistance SDN 08 Goa Boma has held up well.

Keywords: Fund Management, School Operational Assistance