Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur

Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-11-09 DOI:10.58784/rapi.54

Ester Arnitasya Djou, Wulan D. Kindangen

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Abstract

School Operational Assistance Funds are funds provided by the government to schools. Financial management must be accounted for with transparency and accountability in accordance with BOS principles. This research aims to analyze in more depth the implementation of the School Operational Assistance (BOS) fund management system implemented by SD Inpres Nanas, South Wasile District, East Halmahera Regency Based on PERMENDIKBUD No. 6 of 2021 concerning Technical Guidelines for Managing School Operational Assistance Funds. The type of research used is qualitative with a descriptive approach. The results of research regarding the management of School Operational Assistance (BOS) funds at SD Inpres Nanas, South Wasile District regarding implementation and reporting have been carried out well in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. However, planning has not been in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. 2021 because the preparation of the school budget or RKAS has not been carried out in a transparent manner without involving parents and guardians of students, and the school has not published a joint decision regarding the preparation of the RKAS

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在东哈尔马海拉县 Wasile Selatan 分区 SD Inpres Nanas 实施基于 2021 年第 6 号 Permendikbud 的学校运作援助（BOS）资金管理系统

学校运作援助基金是政府向学校提供的资金。财务管理必须按照BOS原则进行透明和问责。本研究旨在更深入地分析东哈马黑拉县南瓦西尔区SD Inpres Nanas实施的学校运营援助(BOS)资金管理系统的实施情况，该系统基于PERMENDIKBUD 2021年第6号关于管理学校运营援助资金的技术指南。使用的研究类型是定性与描述性的方法。根据2021年第6号《PERMENDIKBUD技术说明》，南瓦西尔区SD Inpres Nanas关于学校运营援助(BOS)资金管理的实施和报告的研究结果得到了很好的执行。然而，规划并未按照2021年第6号PERMENDIKBUD技术说明进行。因为学校预算或RKAS的编制没有在没有家长和学生监护人参与的情况下以透明的方式进行，并且学校没有公布关于RKAS编制的联合决定

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