MANAGEMENT EVALUATION OF SCHOOL OPERATIONAL ASSISTANCE (BANTUAN OPERASIONAL SEKOLAH-BOS) IN MTS AL-ICHSAN NANGGULAN BUDGET YEAR 2018-2019

Adinda Putri Rhomadhonia, Yogyakarta State University, Accounting Education Program
Dhyah Setyorini, Teaching Staff of The Departement of Accounting Education, Yogyakarta State University

Abstract


Determine the BOS fund management. This study aims to determine the BOS fund management at MTs Al-Ichsan Nanggulan on 2018-2019, based on the four aspects of BOS fund management listed in BOS Technical Guidelines' objectives for Madrasah No. 511 of 2019. This research is qualitative research with a case study approach. Observation, interviews, and documentation carried out data collection. The validity of the data in this study was by triangulation and member-check. The data were analyzed and evaluated using the Discrepancy evaluation model.

The results of this study indicate that: (1) Management of BOS funds at MTs Al-Ichsan Nanggulan in the aspect of transparency is not implemented yet. (2) The BOS fund management in the accountable aspect has been implemented. The BOS fund management is  under reality. (3) Effective and efficient aspects of the BOS management at MTs Al-Ichsan Nanggulan have been sufficiently implemented. (4) BOS Management at MTs Al-Ichsan Nanggulan in order in administration and reporting aspect has been carried out.

 

Keywords: BOS Fund Management, BOS Fund Evaluation for Madrasas, Discrepancy


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