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Dhea Evanda Mu’amarotul Hidayah
Universitas Nusantara PGRI Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EVALUASI PENGGELOLAAN DANA BOS (STUDI KASUS PADA SMA BASTREN DARUL FATIHIN BADAS) Dhea Evanda Mu’amarotul Hidayah; Erna Puspita; Sugeng Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

School operational assistance is a government assistance program for non-personal  inventory financing costs for education units.This  has the purpose of evaluating usage,management, and reporting of school operational assistance funds. The research methods has used is qualitative approach. The data source is taken from primary data and secondary data. The data collection procedures using the interview method, observation, and documentation. The results of this research are (1)The use of data is not right  with the technical guidelines for school operational costs in 2021, because in the use of funds for  the operational costs of bastren Darul Fatihin High School there are 12 components, has financed by school operational assistance, but just 7 components can be fulfilled. (2)The management of school operational assistance funds is with the technical guidelines for operational assistance in 2021, because this management has used-with school-based management, and through the open way and must there is the headmaster as the main person in charge. (3)The management of school operational assistance funds has been right with the technical guidelines for operational assistance in 2021 to report evidence of every purchase or spending that will be made of note or receipt that has been right with RKAS that has been specified.   
Co-Authors Puspita, Erna Sugeng Sugeng