EFEKTIVITAS PELAKSANAAN PENGAWASAN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) OLEH DINAS PENDIDIKAN
Abstract: Bantuan operasional
sekolah ( BOS ) is a government program for the provision of non- personnel
operating costs of funds for basic education as the implementor of education
program . According to Government Regulation No. 48 Year 2008 on Education
Funding , non- personnel costs are costs for materials or educational equipment
consumables , and indirect costs such as power , water , telecommunications
services , maintenance of facilities and infrastructure , overtime ,
transportation , consumption , taxes and other therefore needed oversight in
the implementation of the BOS program . In fact in the actual use of the funds
by the school still found abuse of authority . The purpose of research was to
investigate effectiveness the implementation of BOS funds supervision by the
Department of Education Pekanbaru city and determine the factors that influence
it. This research used a qualitative descriptive methods , data collection
techniques with observation and interviewing the parties involved in monitoring
the implementation of BOS funds as informants . This research uses Handoko
theory , T Hani . The results indicate the supervision of BOS funds Elementary
School in Pekanbaru has not worked effective overall despite the standards ,
goals and objectives clear , the number of supervisors indirect adequate ,
coordination and communication between members has been running well and the
execution of tasks are in accordance with the applicable rules But the number
of inspectors assigned directly is not adequate , because the number of
supervisors is inversely proportional to the number of schools . Only a warning
and a written warning and the enforcement of sanctions are not yet firm,
resulting in blaming the authority in the use of the funds are not all resolved.
Penulis: Andriyanto, Febri
Yuliani
Kode Jurnal: jpadministrasinegaradd160052
