Salma, Fabella Jihan (2026) Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SDN 4 Tegalsari Banyuwangi. Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
This study aims to analyze the effectiveness of School Operational Assistance (BOS) fund management at SDN 4 Tegalasari, Banyuwangi Regency, based on the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2022 and the principle of Good Governance. This research employed a descriptive qualitative method, with data collected trough interviews and documentation involving the principal, treasurer, teachers, and the school committee. The results indicate that BOS fund management has been carried out through the stages of palnning dan budgeting, implementation and administration, as well as reporting and accountability, referring to the (RKAS) School Activity and Budget Plan and recorded through the ARKAS (School Activity and Budget Planning Application). Based on the five appropriateness indicators (policy appropriateness, implementer appropriateness, target appropriateness, environmental appropriateness, and process appropriateness), the management of BOS funds is considered quite effective. However, the effectiveness is not yet fully optimal, particularly in terms of target appropriateness, as there are still inconsistencies in determining priority needs. In addition, the limited amount of funds, which depends on the number of students, the implementation of BOS funds must be prioritized according to the school’s most essential needs
| Item Type: | Thesis (Undergraduate) | ||||||
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| Uncontrolled Keywords: | Efektivitas, Dana BOS, Pengelolaan Dana BOS. | ||||||
| Subjects: | 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi 550 - Rumpun Ilmu Ekonomi > 570 - Ilmu Manajemen > 571 - Manajemen 580 - Rumpun Ilmu Sosial, Politik dan Humaniora > 590 - Ilmu Politik > 597 - Ilmu Pemerintahan 710 - Rumpun Ilmu Pendidikan > 720 - Pendidikan Ilmu Sosial > 723 - Pendidikan Ekonomi 710 - Rumpun Ilmu Pendidikan > 720 - Pendidikan Ilmu Sosial > 726 - Pendidikan Akuntansi |
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| Divisions: | Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir | ||||||
| Depositing User: | Fabella Jihan Salma | ||||||
| Date Deposited: | 16 Apr 2026 03:33 | ||||||
| Last Modified: | 16 Apr 2026 03:34 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/55512 |
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