ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS)

(Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura)

  • Agarita Clara Womsiwor UNCEN
  • Siti Rofingatun UNCEN
  • Theo Allolayuk UNCEN
Keywords: effectiveness, efficiency, Scholl Operational Assistance (BOS) fund management.

Abstract

This research aims to determine and analyze the effectiveness and efficiency of the management of
school operational assistance (BOS) in the unit of primary education in the Demta district in 2017-
2018. The type of research used in this research is a type of quantitative research with the buzz using
descriptive analysis. Data collection techniques are conducted by spreading questionnaires,
documentation, and literature research. This research data is the result of observations in the field,
through the dissemination of questionnaires and presentation of data scientifically is a report of the
realization of the budget of income and the school spending in the district of Demta. The data was
obtained from SD YPK Muris as one of the schools that became samples of research.
The theory used to know and analyze the effectiveness and efficiency of fund management of School
Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and
efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds
Management in basic education unit in the district Demta said to be in the criteria is very effective in
2017 and the year 2018 is said to be ineffective. In the management of the School Operational
Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds management
has been said to be efficient.

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Published
2020-05-28
How to Cite
Womsiwor, A., Rofingatun, S., & Allolayuk, T. (2020). ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS). Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 92-99. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/136