LOW IMPLEMENTATION OF “BOS” FUNDS FOR JUNIOR HIGH SCHOOLS IN PADANG CITY, INDONESIA

M. Yusmaridi, Vevi Sunarti, R. Rusdinal, Nurhizrah Gistituati, Dewi Juita

Abstract


The rationale of conducting this research came from observations carried out in Junior High Schools in Padang City regarding the large amounts of BOS (School Operational Assistance Fund Program) funds being returned to the government from schools. This phenomenon indicates that the government has not reached the targeted execution rates of BOS funds given to schools. The research method used to analyze the factors causing the low absorption of BOS funds was a descriptive method with a quantitative approach through percentage equations. According to the BOS budgets, the results obtained were 43.9% of schools involved teachers, education personnel, and school committees in planning activities. 43.7% of schools were able to account for the financial reports of BOS funds, while 51.8% of schools were wrong in understanding the regulations. In managing BOS funds, 59.9% of schools had competent human resources, actively participated in Bimtek activities, and had integrity. Only 29.3% of schools carried out administrative activities according to regulations.

 

Article visualizations:

Hit counter


Keywords


low implementation, BOS funds, junior high school

Full Text:

PDF

References


Blöndal, J. R., Hawkesworth, I., & Choi, H. D. (2009). Budgeting in Indonesia. OECD Journal on Budgeting, 9(2), 1-31.

Boudreau, J., Hopp, W., McClain, J. O., & Thomas, L. J. (2003). On the interface between operations and human resources management. Manufacturing & Service Operations Management, 5(3), 179-202.

Bryman, A. (2012). Social Research Methods. 4th ed. United States: Oxford. University Press Inc.

Creswell, John W. (2011). Educational Research Planning, Conducting, and Evaluating Quantitative and Qualitative Research. Boston: Pearson Education Inc.

Dye, H. A., & Borders, L. D. (1990). Counseling supervisors: Standards for preparation and practice. Journal of Counseling & Development, 69(1), 27-29.

Fauzan, S., Prajanti, S. D. W., & Wahyudin, A. (2019). The Effect of Budgeting Quality and Human Resource Competency of School Financial Performance with Information Technology as a Moderating Variables. Journal of Economic Education, 8(2), 159-166.

Goodluck, I. (2011). Budgeting for knowledge management in organizations. Chinese Librarianship: an International Electronic Journal, 32.

Indonesia, R. (2002). Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Sekretariat Jenderal MPR RI

Indriani, N., Alim, M. N., & Haryadi, B. (2019). The fraud portrait in budget planning by the regional government apparatus. Journal of Economics, Business, and Accountancy Ventura Vol, 22, 115-122.

Instruksi Presiden, R. I. (1994). Nomor 1 Tahun 1991 Te ntang. P enyebarluasan Kompilasi Hukum Islam.

Iskandar, D., & Setiyawati, H. (2015). The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability. International Journal of Managerial Studies and Research, 3(5), 55–64.

Kokhanovskaya, I. I., Fatykhova, A. L., Khachaturyan, A. A., & Khachaturyan, K. S. (2019). Questions of the estimation of efficiency of public administration in modern conditions. In SHS Web of Conferences (Vol. 62, p. 02002). EDP Sciences.

Maisaroh, S., P. H., S., & Hadi, S. (2019). The Budget Planning Determinant Factors at State Primary Schools in Yogyakarta Province. International journal of instruction, 12(2), 353-368.

Mayarani, S. (2014). Peran Komite sekolah dalam pengadaan sarana dan prasarana di SD negeri Pucang IV Sidoarjo. Inspirasi Manajemen Pendidikan, 4(4).

Oyier, C. R., Odundo, P. A., Ngaruiya, B., & Mwangi, J. (2017). Science Teachers and Budget Planning for Instructional Resources in Secondary Schools in Nairobi, Kenya. Asian Education Studies, 2(3), 29.

Peraturan Menteri Pendidikan dan Kebudidayaan, No. 6 tahun 2021 tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Sekolah Reguler

Perscheid, M., Cassou, D., & Hirschfeld, R. (2012, January). Test quality feedback improving effectivity and efficiency of unit testing. In 2012 10th International Conference on Creating, Connecting and Collaborating through Computing (pp. 60-67). IEEE.

Sekreter, A. (2013). Importance of transparency in Islamic finance. Journal of Business, 2(2), 47-50.

Shanock, L. R., & Eisenberger, R. (2006). When supervisors feel supported: Relationships with subordinates' perceived supervisor support, perceived organizational support, and performance. Journal of Applied psychology, 91(3), 689.

Shleifer, A., & Vishny, R. W. (1993). Corruption. The quarterly journal of economics, 108(3), 599-617.

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).

Sumarni, N. (2015). Analisis Pengelolaan Dana Bantuanoperasional Sekolah (Bos) di SMPN 6 Satap Rambah Samo (Doctoral dissertation, Universitas Pasir Pengaraian).

Swanepoel, C. (2008). The perceptions of teachers and school principals of each other's disposition towards teacher involvement in school reform. South African Journal of Education, 28(1), 39-52.

Undang-Undang Dasar Republik Indonesia 1945

Wilson, W. (1887). The study of administration. Political science quarterly, 2(2), 197-222.

Yuliandari, R., Chaidir, T., & Mahmudi, H. (2017). The Analysis of Effectivity and Efficiency of Tax Collection from Hotels and Restaurants in Order to Increase the Original Regional Income (PAD) in Mataram. Jurnal Ekonomi dan Studi Pembangunan, 9(2), 2086-1575.




DOI: http://dx.doi.org/10.46827/ejes.v8i6.3795

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 M. Yusmaridi, Vevi Sunarti, R. Rusdinal, Nurhizrah Gistituati, Dewi Juita

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

Copyright © 2015-2023. European Journal of Education Studies (ISSN 2501 - 1111) is a registered trademark of Open Access Publishing Group. All rights reserved.

This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library (Biblioteca Nationala a Romaniei). All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All authors who send their manuscripts to this journal and whose articles are published on this journal retain full copyright of their articles. All the research works published on this journal are meeting the Open Access Publishing requirements and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License (CC BY 4.0).