MEKANISME SIKLUS APBD TERHADAP PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI SEKOLAH DASAR NEGERI NGINGAS

Abstract

The BOS program is a government effort to provide financial support to primary schools to meet their operational needs. In an increasingly complex educational context, effective management of BOS funds is essential to ensure that the funds are used in a transparent and accountable manner. Therefore, researchers are interested in examining the management of BOS funds at SDN Ngingas. This study collected qualitative data through descriptive and interview methods. In this study, the data collection and analysis method used was interviews, which means direct interaction between researchers and respondents or sources. Primary data was used as the source of data for this research through interviews with one of the parties from the State Elementary School.SD Negeri Ngingas conducted the planning of BOS funds based on the School Work Plan and Budget (RKAS). The implementation of the BOS Fund at SD Negeri Ngingas includes three things in revenue, expenditure, and financing. The administration of SD Negeri Ngingas involved recording all expenditures and receipts related to the BOS funds. The basic form of the accountability report has its own format from the office which is contained in the application. The budgeting structure of SDN Ngingas follows the government's technical guidelines for RKAS, with budget planning conducted about one or two months before the fiscal year. The regulations used for budget planning are in accordance with the technical guidelines for BOS management in 2024 based on Permendikbud Ristek Number 63 of 2023. The school work plan and budget (RKAS) were prepared in accordance with the BOS technical guidelines for budget implementation at SD Negeri Ngingas.