ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2017 DI SMA ISLAM DEMPO TIMUR PASEAN PAMEKASAN

Abdul Halik, Nur Hidayati, Mohammad Amin

Abstract


ABSTRACT
This study aims to explain the management of the school operational
assistance fund (BOS) in 2017 at Pempan Pamekasan East Dempo Middle School.
This study uses a qualitative descriptive approach. Interview, documentation and
observation as data collection. Data analysis used includes data collection, data
reduction, data presentation, conclusion and verification and final conclusions.
The results of this study indicate that (1) the planning of BOS SMAI funds carried
out the preparation of RKAS and RAB. (2) implementation of BOS SMAI funds,
quarterly disbursement of funds, withdrawal of funds by treasurers and
principals, use of funds for school non-personnel operational activities,
expenditures made by goods / services shopping teams, bookkeeping carried out
by treasurers based on evidence (3) supervision is carried out internally and
externally (4) reporting of funds is carried out every semester.
Keywords: BOS High School Fund. Planning, Implementation, Supervision
And Evaluation, Reporting.


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