PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SMP NEGERI 2 GOMBONG KABUPATEN KEBUMEN TAHUN AJARAN 2015/2016

Abstract

Abstrak

Penelitian ini bertujuan untuk mengetahui: pendapat guru dan pegawai tata usaha tentang pengelolaan dana BOS di SMPN 2 Gombong dilihat dari prosedur pengelolaan, penggunaan, dan sasaran dana BOS. Penelitian ini merupakan penelitian deskriptif kuantitatif. Subjek penelitian ini yaitu seluruh guru dan pegawai tata usaha SMPN 2 Gombong tahun ajaran 2015-2016 yang berjumlah 40 orang. Teknik pengumpulan data menggunakan kuesioner dan dokumentasi untuk memperoleh data mengenai pengelolaan dana BOS terkait prosedur pengelolaan, penggunaan, dan sasaran dana BOS. Teknik analisis menggunakan metode tabulasi silang atau crosstab. Hasil penelitian menunjukkan bahwa 90% responden (guru 26 orang dan pegawai tata usaha 10 orang) menyatakan prosedur pengelolaan dana BOS di SMPN 2 Gombong telah sesuai petunjuk teknis BOS tahun 2015 dan hanya 10% responden (1 orang guru dan 3 orang pegawai tata usaha) menyatakan tidak sesuai. Terkait penggunaan dana BOS di SMPN 2 Gombong, 90% responden (guru 25 orang dan pegawai tata usaha 11 orang) menyatakan sudah sesuai petunjuk teknis BOS tahun 2015 dan hanya 10% (2 orang guru dan 2 orang pegawai tata usaha) menyatakan tidak sesuai. Selanjutnya, terkait sasaran dana BOS di SMPN 2 Gombong, 97,5% responden (guru 26 orang dan pegawai tata usaha 13 orang) menyatakan sudah tepat dan hanya 2,5% (1 orang guru) menyatakan tidak tepat sasaran. Jadi, dapat disimpulkan sebagian besar responden berpendapat bahwa pengelolaan dana BOS di SMPN 2 Gombong tahun ajaran 2015/2016 dari prosedur pengelolaan, penggunaan, dan sasaran dana BOS sudah sesuai petunjuk teknis penggunaan dana BOS tahun 2015.

Kata Kunci: Pengelolaan dana BOS, Prosedur Pengelolaan, Penggunaan, Sasaran dana BOS.

Abstract

This study aimed to find out the teachers and administrative staff members’ opinions of the management of School Operational Assistance (SOA) funds at SMPN 2 Gombong in terms of the management procedure, uses, and targets of SOA funds. This was a quantitative descriptive study. The research subjects were all teachers and administrative staff members of SMPN 2 Gombong in the 2015/2016 academic year with a total of 40 people. The data were collected through a questionnaire and documentation; the data were on the management of SOA funds in terms of the management procedure, uses, and targets. The data were analyzed by means of the crosstab method. The results of the study showed that 90% of the respondents (26 teachers and 10 the administrative staff members) stated that the procedure of the management of SOA funds at SMPN 2 Gombong conformed to the technical direction of SOA funds in 2015 and only 10% of the respondents (1 teacher and 3 administrative staff members) stated that it did not. Regarding the uses of SOA funds at SMPN 2 Gombong, 90% of the respondents (25 teachers and 11 the administrative staff members) stated that the uses conformed to the technical direction of SOA funds in 2015 and only 10% of the respondents (2 teachers and 2 administrative staff members) stated that they did not. Then, regarding the targets of SOA funds at SMPN 2 Gombong, 97.5% of the respondents (26 teachers and 13 the administrative staff members) stated that they were already appropriate and only 2.5% (1 teacher) stated they were not. Therefore, it could be concluded that most respondents stated that the management of SOA funds at SMPN 2 Gombong in the 2015/2016 academic year in terms of the management procedure, uses, and targets conformed to the technical direction of the uses of SOA funds in 2015.

Keywords: The Management Of SOA, Management Procedure, Uses, And Targets Of SOA Funds.