EFEKTIVITAS PENGELOLAAN DANA BOS PADA SEKOLAH DASAR NEGERI DI KECAMATAN PURWAKARTA

SAKIMIN, - (2021) EFEKTIVITAS PENGELOLAAN DANA BOS PADA SEKOLAH DASAR NEGERI DI KECAMATAN PURWAKARTA. S2 thesis, Universitas Pendidikan Indonesia.

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Abstract

Efektivitas Pengelolaan Dana BOS pada Sekolah Dasar Negeri di Kecamatan Purwakarta. Tujuan dari penelitian ini adalah untuk mendeskripsikan; perencanaan anggaran, realisasi anggaran dan pertanggungjawaban penggunaan anggaran. Jenis penelitian ini adalah penelitian kualitatif. Penelitian dilakukan pada sekolah dasar negeri di Kecamatan Purwakarta. Pengumpulan data dilakukan melalui penyebaran angket secara daring kepada Tim BOS Sekolah, wawancara dan dokumentasi. Teknik analisis data dengan tiga komponen pokok yaitu reduksi data, sajian data, dan penarikan simpulan dengan verifikasinya. Dari hasil penelitian diperoleh temuan efektivitas pengelolaan dana BOS pada sekolah dasar negeri di Kecamatan Purwakarta sudah baik dan efektif, hal ini didukung peningkatan aksesbilitas dan mutu pembelajaran serta ketercapaian rapor mutu yang lebih baik dibandingkan dengan kecamatan lain bahkan tingkat kabupaten. Kendala dalam efektivitas pengelolaan dana BOS pada sekolah dasar negeri di Kecamatan Purwakarta adalah belum optimalnya keterlibatan Komite Sekolah dalam penyusunan anggaran. Agar pengelolan dana BOS di masa yang akan datang lebih efektif disarankan dalam perencanaan anggaran sekolah lebih melibatkan Komite Sekolah. Kata kunci : efektivitas, laporan pertanggungjawaban, perencanaan anggaran, realisasi anggaran. ABSTRACT Effectiveness of BOS Fund Management at State Elementary Schools in Purwakarta District. The purpose of this study is to describe; budget planning, budget realization and accountability for budget use. This type of research is qualitative research. The research was conducted at a public elementary school in Purwakarta District. Data was collected through the distribution of online questionnaires to the School BOS Team, interviews and documentation. Data analysis technique with three main components, namely data reduction, data presentation, and drawing conclusions with verification. From the results of the study, it was found that the effectiveness of BOS fund management at public elementary schools in Purwakarta District was good and effective, this was supported by increased accessibility and quality of learning as well as the achievement of better quality report cards compared to other sub-districts and even the district level. An obstacle in the effectiveness of the management of BOS funds at public elementary schools in Purwakarta District is the lack of optimal involvement of the School Committee in budgeting. In order for the management of BOS funds in the future to be more effective, it is recommended that the school budget planning involve the School Committee more Keywords: accountability report, budget planning, budget realization, effectiveness.

Item Type:	Thesis (S2)
Uncontrolled Keywords:	efektivitas, laporan pertanggungjawaban, perencanaan anggaran, realisasi anggaran. accountability report, budget planning, budget realization, effectiveness
Subjects:	L Education > L Education (General) L Education > LB Theory and practice of education > LB1603 Secondary Education. High schools L Education > LC Special aspects of education
Divisions:	Sekolah Pasca Sarjana > Administrasi Pendidikan S-2
Depositing User:	Sakimin
Date Deposited:	21 Oct 2021 03:16
Last Modified:	21 Oct 2021 03:16
URI:	http://repository.upi.edu/id/eprint/67085

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