The Management of School Operational Assistance (BOS) at the Vocational High School Level in Tulin Onsoi Subdistrict, Nunukan District

Authors

Umra Iwa Davi , Cepi Safruddin Abdul Jabar

DOI:

10.29303/jppipa.v10i12.9754

Published:

2024-12-31

Issue:

Vol. 10 No. 12 (2024): December

Keywords:

Accountability, Management, School Operational Assistance (BOS)

Research Articles

Downloads

How to Cite

Davi, U. I., & Jabar, C. S. A. (2024). The Management of School Operational Assistance (BOS) at the Vocational High School Level in Tulin Onsoi Subdistrict, Nunukan District. Jurnal Penelitian Pendidikan IPA, 10(12), 10893–10899. https://doi.org/10.29303/jppipa.v10i12.9754

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Abstract

This study aims to analyze the management of School Operational Assistance (BOS) funds in vocational high schools in Tulin Onsoi Subdistrict, Nunukan Regency, North Kalimantan, focusing on budgeting, accounting, auditing, and accountability. Using a qualitative method with a phenomenological approach, the research involved principals, treasurers, teachers, school committees, and parents from three schools: SMKN 1 Tulin Onsoi, SMKN 1 Sei Menggaris, and SMKN 1 Sembakung Atulai. Data collection was conducted through interviews and document studies, and the data were analyzed using an interactive model comprising data collection, condensation, presentation, and conclusion. The results indicate that budgeting involves participatory preparation of RKAS at the start of the academic year, guided by school programs and inputted into the ARKAS application. Although treasurers demonstrate good performance, their educational background is not aligned with financial management fields. Accounting practices ensure timely BOS disbursement and compliance with regulations. Auditing is carried out monthly, and evaluations are conducted at the end of each stage. Accountability is maintained through transparent reporting to internal and external stakeholders. Overall, the management of BOS funds adheres to technical guidelines, with no reported dissatisfaction among stakeholders.

References

Andriani, R., Lukman, I. R., & Pasaribu, A. I. (2024). Digital Assessment Tools : As a Media for Assesing High School Science Learning. 10(3), 1362–1374. https://doi.org/10.29303/jppipa.v10i3.6416

Badrut, T. (2018). Reorientasi Pendanaan Pendidikan Dalam Membangun Mutu Sekolah. Sykat Al-Anwar Jurnal Kajian Islam dan Masyarakat. Volume 29, No 2, 2018. Hal 35-48. https://doi.org/10.24853/ma.1.2.44-57

Baidowi, A., Veronika, M. R., & Soedjarwo. S. (2018). The Implementation of School Operational Assistance Program Policy at Primary School Levels. Proceedings of the 2nd International Conference on Education Innovation (ICEI 2018), 2 (12), Pages 298 – 305. https://doi.org/10.2991/icei-18.2018.66

Dewi, A. P., Ayu, P., & M, I. (2022). Evaluasi Program Bantuan Operasional Sekolah Di Sekolah Dasar Negeri 004 Tanjung Palas, Kabupaten Bulungan. Jurnal Kebijakan & Manajemen Publik, 11(1). https://doi.org/10.38156/governancejkmp.v11i1.82

Felmi, D. L., Fitria, M. Y., Patria. U. (2022). Analysis of Operational Assistance School Fund Management. Journal La Bisecoman, 3 (1), Pages 43-48. https://doi.org/10.37899/journallabisecoman.v3i2.612

Florence, A. (2021). Education for All” Policy and Resource Management in Anambra State Public Secondary Schools. A Case Study of Some Selected Schools in Onitsha North and South Local Government Areas of Anambra State, Nigeria. SMCC Higher Education Research Journal, 2(1). https://doi.org/10.18868/cte.02.060120.09

Fristiwi, P., Nugraheni, S. A., & Kartini, A. (2023). Effectiveness of Stunting Prevention Programs in Indonesia : A Systematic Review. Jurnal Penelitian Pendidikan IPA, 9(12), 1262–1273. https://doi.org/10.29303/jppipa.v9i12.5850

Hallak, J. (1969). The Analysis of Educational Costs and Expenditure. International Institute for Educational Planning.

Harmen., Dalimunthe., Bukhori., Dewi & Fitriyani. (2023). The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan. Jurnal Ilmiah Peuradeun, 11 (1), Pages 293 – 308. https://doi.org/10.26811/peuradeun.v11i1.832

Harahap, F., et al. (2020). Peningkatan Kualitas Pendidikan Melalui Optimalisasi Sarana dan Prasarana di Sekolah Menengah Kejuruan. Jurnal Penelitian Pendidikan IPA. https://doi.org/10.29303/jppipa.v6i1.342

Huriyah, L. (2014). Manajemen Keuangan: Optimalisasi Pengelolaan Keuangan di Lembaga Penddikan Islam. UINSA Pers.

Lestari, S., et al. (2020). Pengembangan Pendidikan Karakter melalui Pembelajaran IPA. Jurnal Penelitian Pendidikan IPA. https://doi.org/10.29303/jppipa.v6i1.253

Molchanova., V. S., & Federation, R. (2019). Education and Financial Inclusion. An Empirical Study in Students of Higher Education. European Journal of Contemporary Education, 8(4), 810–818. https://doi.org/10.13187/ejced.2019.4.810

Mulyono. (2010). Konsep Pembiayaan Pendidikan. Ar-Ruzz Media.

Nugroho, R. (2010). Kebijakan Pendidikan yang Unggul. Pustaka Pelajar.

Kusnandar., K., A., S., & Saud, U. S. (2020). Competence-Based Education and Training Model for Management Team of School Operational Assistance. Universal Journal of Educational Research, 8(4), 1 321. https://doi.org/10.13189/ujer.2020.080422

Li, Q. (2024). Empowering Financial Management in Educational Institutions: A Multi-Objective Decision-Making System using Intelligent Fuzzy Logic Algorithm and Digital Marketing. Computer-Alded Design and Applications, 21(4), 198–210. https://doi.org/10.14733/cadaps.2024.S3.198-210

Made, N. P. R., Wirata, G., & Wayan, I. A. (2019). Effectiveness of the use of the school budget activity plan application in managing school operational assistance funds at Elementary School Number 1 Abiansemal in 2024. Priviet Social Sciences Journal, 4(8), 6. https://doi.org/10.55942/pssj.v4i8.324

Miles, B. M., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis Edition 3. USA: SAGE Publication, Inc.

Mwakapemba, J. L., Phabiano, E., Retnawati, H., & Mwakapemba, J. L. (2024). Teachers ’ perceptions towards the utilization of tablets for educational purposes in Tanzania. 10(3), 1331–1339. https://doi.org/10.29303/jppipa.v10i3.7085

Nanang, F. (2012). Ekonomi dan Pembiayaan Pendidikan. PT Remaja Rosdakarya.

Nur, K. A. (2023). The Impact of School Attendance on Child Working: Case from Indonesian School Operational Assistance. The Indonesian Journal of Development Planning, 7(1), 100 – 122. https://doi.org/10.36574/jpp.v7i1.408

Perdana, N. S., Subarsono, A., Pitoyo, A., & Utomo, P. (2023). School operational assistance in basic education: Organizational responses to policy complexities. International Journal of Education and Practice, 11(4), 785–802. https://doi.org/10.18488/61.v11i4.3507

Rahman, A. P., & Ishak, V. (2019). The Impact of Transformational Leadership Head of School and Discipline of Work on Performance of Junior High School Teachers in The Region of Gorontalo City. Asia Pacific Journal of Management and Education, 5(4), 16. https://doi.org/10.32535/apjme.v2i1.374

Rahmi, S., Pamuji, S. S., Ulfaika, R., Sari, R. K., & Apriani, E. (2024). Implementation of Student Self-Reparenting to Improve the Character of Independent Learning in Tarakan State Middle Schools and High Schools. 10(3), 1408–1416. https://doi.org/10.29303/jppipa.v10i3.5712

Suwardi, M., Sudirman., & Fahrudin. (2022). Management of School Operational Assistance Funds at SMKN 2 Kuripan, Lombok Regency, Indonesia: Reviewing from Planning Aspects. Path of Science, 8(10), 5028 – 5032. https://doi.org/10.22178/pos.86-14

Santoso, S., Mihrajudin, A., & Munastiwi, E. (2022). The Implementation of School Financial Management system in Managing the BOS Fund. Malaysian Online Journal of Educational Management, 12 (2). https://doi.org/10.24042/alidarah.v12i2.10905

Sari, D. K., et al. (2021). Professional Development for Character Education Implementation in Vocational Schools. Journal of Educational Research and Practice. https://doi.org/10.29303/jppipa.v7i2.371

Schieflbein, E. (2005). Educational Financing In Developing Countries:I Drcts38eresearch Findings and Contemporary Issues. International Development Research Centre 1983.

Smith, A. (1982). Management Systems:Analyses and Aplications. The Dryden Press.

Sofyan, S., Ridfan., & Guntur, M. (2020). The influence of implementation school operational assistance policy towards students Achievement. PINISI Discretion Review, 4 (1), Pages 63-72. https://doi.org/10.21070/ups.1516

Sutami, B., Setyawan, D., & Fithriana, N. (2020). Implementasi Program Sekolah Ramah Anak dalam Mewujudkan Kota Layak Anak di Kota Batu. Reformasi, 10(1), 19–26. https://doi.org/10.33366/rfr.v10i1.1695

Taek, J., Tumunu, L. N., & Kase, P. (2019). Influence of School Operational Assistance Fund (BOS) Management on the Student Grade Advancement in Fatuleu State High School 1, Kupang District. Public Policy and Administration Research, 9(3), 100 – 107. https://doi.org/10.7176/ppar/9-3-13

Wasono, R., Karim, A., & Darsyah, M. Y. (2019). Budgeting School Operational Assistance in Central Java Using Three Spatial Process Modelling. Journal of Physics: Conference Series, 1272(1). https://doi.org/10.1088/1742-6596/1217/1/012112

Widiasanti, I., Ramadhan, N. A., Alfarizi, M., Fairus, A. N., Oktafiani, A. W., & Thahur, D. (2023). Utilization of Multimedia Facilities and Internet Media as Effective Learning Tools. Jurnal Penelitian Pendidikan IPA, 9(6), 148–153. https://doi.org/10.29303/jppipa.v9i6.3805

Author Biographies

Umra Iwa Davi, Universitas Negeri Yogyakarta

Cepi Safruddin Abdul Jabar, Universitas Negeri Yogyakarta

License

Copyright (c) 2024 Umra Iwa Davi, Cepi Safruddin Abdul Jabar

Creative Commons License

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

Authors who publish with Jurnal Penelitian Pendidikan IPA, agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC-BY License). This license allows authors to use all articles, data sets, graphics, and appendices in data mining applications, search engines, web sites, blogs, and other platforms by providing an appropriate reference. The journal allows the author(s) to hold the copyright without restrictions and will retain publishing rights without restrictions.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Penelitian Pendidikan IPA.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).