ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang)

Lisdjuniar Lisdjuniar

Abstract


ABSTRACT

 

This research was conducted in Bukit Kecil sub-district of Palembang. The type of this research is descriptive research. The first variable used is understanding level of BOS funds managers with indicators of understand, quite understand and not understand.  The second variable is the use of funds with indicators of purchasing / duplicating textbooks, financing all activities in the context of admission of new students, financing of learning activities, financing examinations, purchasing consumables, financing of power  and services subscriptions, financing school care, monthly teacher fee payment, financing teacher professional development  and computer equipment purchase. The third variable is reporting with indicators of the central BOS management team reports, provincial BOS management team reports, district / city BOS management team reports and school BOS management reports. The data used are primary and secondary data. Data collection techniques are interview lists and documentation. Data analysis used is qualitative data analysis, quantitative and data analysis techniques. The results show that the fund managers of School Operational Fund (BOS) have already understood in using BOS funds in accordance with the provisions that have been determined.


Keywords


Understanding level, use of funds, reporting

Full Text:

PDF

References


Kementerian Pendidikan. 2012. Buku Panduan Bantuan Operasional Sekolah Untuk Pendidikan Gratis Dalam Rangka Wajib Belajar Sembilan Tahun Yang Bermutu. Sai Global. Jakarta.

Nan Lin. 2002. Metode Penelitian Bisnis. Diterjemahkan oleh W. Gulo. Jakarta: PT. Gramedia Widiasarana Indonesia.

Nur Indriantoro & Bambang Supomo. 2009. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Edisi ke-1. Yogyakarta: BPFE.

Sanusi, Anwar. 2011. Metodologi Penelitian Bisnis. Jakarta: Salemba Empat.

Soeratno & Lin Colin Arsyad. 2003. Metodologi Penelitian Untuk Ekonomi dan Bisnis. Edisi Revisi. Yogyakarta: YKPN.

Sudjana. 2000. Penelitian Hasil Profesi Belajar Mengajar. Bandung: Citra Aditya Bakt




DOI: https://doi.org/10.32502/jab.v2i1.1171

Refbacks

  • There are currently no refbacks.


Prodi Akuntansi Fakultas Ekonomi dan Bisnis

Universitas Muhammadiyah Palembang

Jalan Jend A Yani 13 ULU Palembang 30263

Telp : (0711)511433 Fax :(0711)518015

Email : balance.aktfeb@gmail.com

web:http//jurnal.um-palembang.ac.id/balance

 

https://creativecommons.orgCreative Commons License

BALANCE is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.