Training to improve skill in managing and reporting regular BOS Fund in SMA/SMK

Authors

  • I. Irawan Department of Accounting, Faculty of Economic and Business, Universitas Pembangunan Panca Budi
  • Iskandar Muda Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara
  • Ari Irawan Department of Accounting, Faculty of Economic and Business, Universitas IBBI

DOI:

https://doi.org/10.22219/jcse.v4i1.23847

Keywords:

BOS funds , Improving Skill, Management, Reporting, Training

Abstract

Problems related to the management of BOS funds are that they are still not optimal in implementing procedures and reporting of BOS funds. Conditions like this often trigger errors in data input and financial reporting of BOS funds that are not in accordance with Permendikbud No 6 of 2021. The purpose of this service is to increase the accountability of BOS funds reporting at Senior High and Vocational. The object of this service is the Education Authorities of Lubuk Pakam Sumatera Utara. The approach to implementing this community service is to carry out financial observations and training conducted by the community service team. The results of this community service activity show that the understanding of BOS chamberlain at Senior High and Vocational has been implemented in managing BOS funds. Procedures and reporting of BOS funds must comply with the principle of Accountability which is the principle of public accountability. This means that the budgeting process starting from planning preparation and implementation must be truly reportable and accountable. The implementation of the BOS funds at SMK program has followed the guidelines prepared by the Government in the 2022 BOS at Senior High and Vocational Technical Guidelines by prioritizing the concept of School Based Management (SBM), namely the principles of self-management and participatory, transparent, accountable, democratic, effective and efficient, orderly administration and reporting, and mutual trust. In the SBM concept, schools are required to independently explore, allocate, demand priorities, control and be accountable for empowering resources, both to the community and the government.

Downloads

Download data is not yet available.

References

Aklima, P. (2020). Efektivitas pengelolaan dana bos terhadap peningkatan mutu pendidikan di MIN 3 Banda Aceh (Doctoral dissertation, UIN Ar-Raniry Banda Aceh).

Ali, Y., & Aprina, A. (2019, February). Penerapan metode Preference Selection Index (PSI) dalam pemberian keputusan pemberian dana BOS pada siswa kurang mampu. In Seminar Nasional Teknologi Komputer & Sains (SAINTEKS) (Vol. 1, No. 1).

Albiy, R., & Yahya, Y. (2021). Efektifitas penggunaan dana BOS di MTs swasta pada masa pandemi covid 19. Edukatif: Jurnal Ilmu Pendidikan, 3(5), 2277-2286. https://doi.org/10.31004/edukatif.v3i5.794

Anggraini, R. D. (2001). Transparansi, partisipasi, dan akuntabilitas pengelolaan anggaran dana BOS dalam program RKAS di SDN Pacarkeling VIII Surabaya. Sumber, 21(23), 21-77.

Arti, T. (2020). Analisis Pengelolaan Anggaran BOS Funds Terhadap Akuntabilitas Dan Transparansi Pelaporan Pertanggungjawaban Keuangan Di SMA Negeri 21 Gowa. Journal of Chemical Information and Modeling, 2(1), 5-7.

Fitri, A. (2020). Pengelolaan dana Bantuan Operasional Sekolah (BOS) Sekolah Dasar Negeri Kecamatan Mandiangin Koto Selayan Kota Bukittinggi. Jurnal Bahana Manajemen Pendidikan, 2(1), 33-39. https://doi.org/10.24036/bmp.v2i1.3753

Firmansyah, Y., & Purwaningtias, D. (2019). Prototype sistem informasi pengolahan dana BOS (SIP BOS) berbasis web studi kasus SMAN 1 Sekayam Kabupaten Sanggau. Informatika, 11(2), 8-16. http://dx.doi.org/10.36723/juri.v11i2.160

Hidayat, R., Burhan, M. R., & Ma’ruf Al Ma’ruf, A. (2019). Efektivitas pengelolaan dana Bantuan Operasional Sekolah (BOS) dalam meningkatkan sarana dan prasarana pendidikan (Studi di SDN 44 Mande Kota Bima). Jurnal Ilmu Administrasi Publik, 7(2), 93-107. https://doi.org/10.31764/jiap.v7i2.1269

Hutagalung, J., & Azlan, A. (2020). Pemanfaatan GIS Dan AHP Dalam Penerimaan dana BOS Jenjang SMA. JURTEKSI (Jurnal Teknologi dan Sistem Informasi), 6(3), 221-230. https://doi.org/10.33330/jurteksi.v%25vi%25i.519

Irawan, I., & Irawan, A. (2022). Pembukuan Usaha Mewujudkan UMKM Naik Kelas (Kolaborasi UMKM Indonesia dan Malaysia). Jurnal Pengabdian Masyarakat Akademisi, 1(3), 14-22. https://doi.org/10.54099/jpma.v1i3.179

Ismail, F., & Sumaila, N. (2020). Implementasi Manajemen Pembiayaan dalam Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Madrasah Aliyah Negeri 1 Bitung, Sulawesi Utara. MANAGERIA: Jurnal Manajemen Pendidikan Islam, 5(1), 1-18.

Mulya, C. (2019). Implementasi pembiayaan pendidikan melalui pengelolaan dana BOS dalam meningkatkan mutu pendidikan. Indonesian Journal of Education Management & Administration Review, 3(2), 149-154. http://dx.doi.org/10.4321/ijemar.v3i2.4367

Muryati, I. (2016). Pengelolaan dana BOS pada SD negeri di UPT pelayanan pendidikan Kecamatan Moyudan Kabupaten Sleman. Jurnal Akuntabilitas Manajemen Pendidikan, 4(2), 237-246. http://dx.doi.org/10.21831/amp.v4i2.10802

Noor, T. R., & Monita, E. (2021). Efisiensi alokasi dana Bantuan Operasional Sekolah (BOS) pada masa pandemi Covid-19. Jurnal Dinamika Manajemen Pendidikan, 6(1). https://doi.org/10.26740/jdmp.v6n1.p51-58

Okvita, A. (2019). Pengelolaan BOS Funds Sekolah (BOS). Peraturan Kementerian Dalam Negeri (Permendagri) No 24 Tahun 2020 tentang Pengelolaan Dana Bantuan Operasional Sekolah Pada Pemerintah Daerah.

Peraturan Menteri Pendidikan dan Kebudayaan No 6 Tahun 2021 tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Sekolah Reguler

Pontoh, J., Ilat, V., & Manossoh, H. (2017). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Satuan Pendidikan Dasar di Kota Kotamobagu. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 8(2). https://doi.org/10.35800/jjs.v8i2.18266

Saisarani, K. G. P., & Sinarwati, N. K. (2021). Analisis pengelolaan dana bantuan operasional sekolah (BOS) di SMA Negeri 4 Singaraja tahun 2020. Jurnal Ilmiah Akuntansi dan Humanika, 11(2), 340-348. https://doi.org/10.23887/jiah.v11i2.34447

Sari, D. S., & Irawan, I. (2021). Empowering comunity in creating business opportunities in Pahlawan Village, Batu Bara Regency. Journal of Community Service and Empowerment, 2(2), 83-88. https://doi.org/10.22219/jcse.v2i2.16590

Silele, E., & Sabijono, H. (2017). Evaluasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS)(Studi Kasus Pada SD Inpres 4 Desa Akediri Kecamatan Jailolo Kabupaten Halmahera Barat). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 5(2).

Siregar, N., & Irawan, I. (2021). Model Sinergilitas through Triple Helix Competitive Advantage Of SMEs In Samosir. Management Research and Behavior Journal, 1(2), 47-54. https://doi.org/10.29103/mrbj.v1i2.5682.

Solikhatun, I. (2016). Analisis pengelolaan dana Bantuan Operasional Sekolah (BOS) (Studi pada SMK Negeri 1 Yogyakarta). Kajian Pendidikan Akuntansi Indonesia, 5(5),1-13

Sulfiati, F., Alam, A. S., & Irwan, A. L. (2010). Akuntabilitas pengelolaan dana Bantuan Operasional Sekolah (BOS) dalam penyelenggaraan pendidikan di Kabupaten Sinjai. Government: Jurnal Ilmu Pemerintahan, 3(2), 113-122.

Sumarni, N. (2015). Analisis pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMPN 6 Satap Rambah Samo (Doctoral dissertation, Universitas Pasir Pengaraian).

Yanti, N. L. T. (2021). Penerapan akuntabilitas dan transparansi pengelolaan dana BOS di SMPN 3 Sukawati dalam program RKAS. Hita Akuntansi dan Keuangan, 2(3), 139-151. https://doi.org/10.32795/hak.v2i3.1805

Downloads

Published

2023-02-25

How to Cite

Irawan, I., Muda, I., & Irawan, A. (2023). Training to improve skill in managing and reporting regular BOS Fund in SMA/SMK. Journal of Community Service and Empowerment, 4(1), 122–129. https://doi.org/10.22219/jcse.v4i1.23847

Issue

Vol. 4 No. 1 (2023): April

Section

Articles

License

Copyright (c) 2023 I. Irawan, Iskandar Muda, Ari Irawan

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.