BOS FUND ALLOCATION POLICY (A Site Study at State Elementary School of Kedung Pucang Purworejo)
THESIS
Submitted as a Partial Fulfillment of the Requirements for Getting Magister Degree in Educational Management Department
By:
Tri Murnihati Q. 100.100.238
GRADUATE SCHOOL MUHAMMADIYAH UNIVERSITY OF SURAKARTA 2013
i
CONSULTANT NOTE
Prof. Dr. Bambang Sumardjoko. Fist Consultant
Subject: Thesis of Tri Murnihati To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh After reading and giving suggestion to the thesis of this identity. Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of Graduate School, Muhammadiyah University of Surakarta. Wassalamualaikum warahmatullahi wabarakatuh Surakarta, February 2013 Consultant
Prof. Dr. Bambang Sumardjoko.
ii
CONSULTANT NOTE
Dr. Phil Dewi Candraningrum,M.Ed. Second Consultant
Subject: Thesis of Tri Murnihati To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh After reading and giving suggestion to the thesis of this identity. Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of Graduate School, Muhammadiyah University of Surakarta. Wassalamualaikum warahmatullahi wabarakatuh Surakarta, February 2013 Consultant
Dr. Phil Dewi Candraningrum,M.Ed.
iii
ADVISOR APPROVED BOS FUND ALLOCATION POLICY (A Site Study at State Elementary School of Kedung Pucang Purworejo) Prepared by
TRI MURNIHATI This thesis has been examined by the board of examiner on February 14th 2013 And has been declared
THE EXAMIBER BOARD Advisor I
Ather Advisor
Prof. Dr. Bambang Sumaardjoko
Prof. Dr. Budi Murtiyasa
Advisor II
Prof. Phil Dewi Candraningrum,M.Ed.
…………………………………………………
Advisor III
…………………………………………………
……………………………………………….
Surakarta, Februari 14th 2013 Muhammadiyah University of Surakarta Graduate Program Director
Prof. Dr. Khudzaifah Dimyati, SH., M. Hum.
iv
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below: Name
: Tri Murnihati
Number
: Q. 100.100.238
Study Program
: Master of Education Management
Concentration
: Management of Education System
Thesis Title
: BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo)
Certify that the thesis which I submit is really the result of my own work, except the quotations and summaries that everything I have explained in the source, and if later proven or can prove my thesis is the result of plagiarism, then I am willing if the degree and university diploma given to me will be canceled.
Surakarta, February 2013 The statement maker,
Tri Murnihati
v
MOTTO
1. True wealth is health, not gold and silver. Mahatma Gandhi 2. Our most important element is not the brain. However, on what our brains lead-personality, heart, kindness, and progressive ideas. Fyodor Dostoyevsky
DEDICATION I dedicate this thesis to my University and my beloved family
vi
ACKNOWLEDGMENT Praise and gratitude to Allah SWT, for blessing the writer in accomplishing this research paper entitled BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo). This thesis is one of academic requirements to get the degree of Educational Management Master of Graduate School, Muhammadiyah University of Surakarta. This research paper would not be finished without help and support from others. Therefore, in this occasion the writer would like to thank to those who had helped either morally or materially until the completion of this research paper. 1.
Prof. Dr. Bambang Setiaji, Rector of Surakarta Muhammadiyah University who has given a variety of facilities in completing studies at Muhammadiyah University of Surakarta.
2.
Prof. Dr. Khudzaifah Dimyati, M. Hum., Director of Graduate School at Muhammadiyah University of Surakarta, who gave the opportunity to the writer to continue the study.
3.
Prof. Dr. Bambang Sumardjoko., the first advisor that had given support and suggestion to the writer in the process of writing this thesis.
4.
Prof. Phil Dewi Candraningrum,M.Ed. the second advisor that had given guidance and advise to the writer.
5.
The principal, staffs, and teachers of State Elementary School of Kedung Pucang Purworejo that had assisted in this research process.
With the completion of the writing of this research paper, the writer recognizes there are many things that need to be refined. Constructive criticisms and suggestions are encouraged to the reader for the perfection of this thesis. Surakarta, February 2013
Writer,
vii
ABSTRACT Tri Murnihati. Q. 100.100.238. BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo). Thesis. Graduate School. Muhammadiyah University of Surakarta. The objectives of this study were to describe (1) characteristic of BOS fund allocation planning at State Elementary School of Kedung Pucang Purworejo; (2) characteristic of the use of BOS fund at State Elementary School of Kedung Pucang Purworejo; and (3) characteristic of the accountability of the use of BOS fund at State Elementary School of Kedung Pucang Purworejo. It was a qualitative research using ethnography design. The main subjects included the principal, BOS treasurer, and teachers. Data collection methods used interview, observation, and documentation. Data analysis was started from data collection, then (2) data reduction, (3) data display, and (4) drawing conclusion. Checking of data validity used credibility, transferability, confirmability, and dependability. The findings suggested that (1) the allocation of School Operational Assistance (BOS) fund planning in State Elementary School of Kedung Pucang Purworejo was conducted in a democratic and transparent manner. Principal formed a management team for School Operational Assistance (BOS) and conducted need analysis with the principle of priority and recorded students who received the fund together. The allocation plan was contained in the school proposed document where the need of learning was allocated by 70%. This percentage was greater than honorary that was only 20%. (2) Use of the fund in SDN Kedung Pucang was done on a quarterly basis by planning it first. The amount of School Operational Assistance (BOS) fund to be used by State Elementary School of Kedung Pucang was Rp. 27,840,000.00. It would be spent on goods and services, including the operational needs of schools as learning needs of students. Beyond the operational needs of the school were not allowed to use the fund. Use of the fund was by concerning the quality, availability, and affordability of goods / services of the school operational needs. (3) Accountability of the use of School Operational Assistance (BOS) fund was done by the preparation of financial accountability report. The content of the report included a document of the realization of the use of fund, letter of accountability, School Operational Assistance (BOS) fund accounting, and also evidence of expenditure such as receipts signed by the principal. The report would be sent to BOS management team in Purworejo on a quarterly basis. In addition to being accounted to District management team, it was also accounted to school citizens through hanging the accountability report on the bulletin board, installation of banners, as well as dissemination of the use of the fund. Keywords: School Operational Assistance (BOS), planning, using, accountability viii
ABSTRAK Tri Murnihati. Q. 100.100.238. Kebijakan Alokasi Dana BOS (Studi Situs SD Negeri Kedung Pucang Purworejo). Tesis. Program Pascasarjana Universitas Muhammadiyah Surakarta. 2012. Tujuan penelitian ini adalah untuk mendeskripsikan (1) perencanaan alokasi dana BOS di SD Negeri Kedung Pucang Purworejo, (2) penggunaan dana BOS di SD Negeri Kedung Pucang Purworejo, dan (3) pertanggungjawaban penggunaan dana BOS di SD Negeri Kedung Pucang Purworejo. Jenis penelitian ini adalah kualitatif dengan desain etnografi. Subjek utama penelitian adalah Kepala Sekolah, bendahara BOS, dan Guru. Metode pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi data, (3) display data, dan (4) penarikan kesimpulan. Uji keabsahan data menggunakan kredibilitas, tranferabilitas, konfirmabilitas dan dependabilitas. Hasil Penelitian ini adalah (1). Perencanaan alokasi dana BOS di SDN Kedung Pucang Purworejo dilakukan secara demokratis dan transparan. Kepala sekolah membentuk tim manajemen BOS sekolah dan melakukan analisis kebutuhan dengan prinsip prioritas serta mendata siswa penerima BOS secara bersama-sama. Perencanaan alokasi dana BOS tertuang dalam dokumen RKAS dimana kebutuhan pembelajaran dialokasikan sebesar 70%. Persenatse tersebut lebih besar dibandingkan dengan honoraroium yang hanya sebesar 20% saja. (2) Penggunaan dana BOS di SDN Kedung Pucang dilakukan setiap triwulan dengan menyusun rencana penggunaan terlebih dahulu. Dana BOS yang akan digunakan setiap triwulan oleh SDN Kedung Pucang sebesar Rp. 27.840.000,00. Dana tersebut akan dibelanjakan barang dan jasa yang termasuk kebutuhan operasional sekolah seperti kebutuhan pembelajaran siswa. (3) Pertanggungjawaban penggunaan dana BOS di SDN Kedung Pucang dilakukan dengan penyusunan laporan pertanggungjawaban penggunaan dana BOS. Adapun isi laporan tersebut meliputi dokumen realisasi penggunaan dana, surat pertanggungjawaban, pembukuan dana bos, dan juga bukti pengeluaran dana seperti kwitansi yang ditandatangani oleh kepala sekolah. Laporan pertanggungjawaban akan dikirim kepada tim manajemen BOS Kabupaten Purworejo dan diinformasikan kepada warga sekolah melalui pemasangan SPJ di papan pengumuman, pemasangan spanduk, dan juga sosialisasi mengenai penggunaan dana BOS. Kata kunci: bos, perencanaan, penggunaan, pertanggungjawaban
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TABLE OF CONTENT
TITLE ....................................................................................................................
i
CONSULTANT NOTE ............................................................................................
ii
ADVISOR APPROVED ..........................................................................................
iv
THE STATEMENT OF THESIS AUTHENTICITY ......................................................
v
MOTTO ................................................................................................................
vi
ACKNOWLEDGEMENT ........................................................................................
vii
ABSTRACT ...........................................................................................................
viii
ABSTRAK .............................................................................................................
ix
TABLE OF CONTENT ............................................................................................
x
INTRODUCTION ....................................................................
1
A. Research Background ......................................................
1
B. Research Focus................................................................
4
C. Research Objective..........................................................
5
D. Research Benefit .............................................................
5
E. Glossary ............................................................................
6
THEORY .................................................................................
7
A. School Operational Assistance (BOS) Fund .....................
7
B. Management of School Fund ..........................................
9
C. Previous Studies ..............................................................
12
RESEARCH METHOD ...................................................................
17
A. Type and Design of Research ..........................................
17
B. Research Location ...........................................................
17
C. The Role of Researcher ..................................................
18
D. Data, Data Source, and Informant ..................................
18
CHAPTER I
CHAPTER II
CHAPTER III
x
CHAPTER IV
E. Data Collection Technique ..............................................
20
F. Data Analysis Techniques ...............................................
21
G. Data Validity ....................................................................
22
DATA DESCRIPTION AND FINDING ......................................
23
A. Data Description..............................................................
23
1. Characteristics of Planning School Operational Assistance (BOS) Fund Allocation .........
23
2. Characteristics on Use of School Operational Assistance (BOS) Fund at State Elementary School of Kedung Pucang .........................................
29
3. Characteristics of the Accountability of the Use of School Operational Assistance (BOS) Fund at State Elementary School of Kedung
CHAPTER V
Pucang Purworejo .....................................................
34
B. Findings ...........................................................................
38
DISCUSSION AND PROPOSITION ...........................................
41
A. Discussion ........................................................................
41
1. Characteristics of Planning School Operational Assistance (BOS) Fund Allocation ..................................................................
41
2. Characteristics on Use of School Operational Assistance (BOS) Fund at State Elementary School of Kedung Pucang .........................................
45
3. Characteristics of the Accountability of the Use of School Operational Assistance (BOS) Fund at State Elementary School of Kedung
CHAPTER VI
Pucang Purworejo .....................................................
48
B. Proposition .......................................................................
52
CLOSING .................................................................................
53
xi
A. Conclusion ........................................................................
53
B. Implication .......................................................................
54
C. Recommendation .............................................................
55
REFERENCES .......................................................................................................
57
APPENDIX............................................................................................................
59
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