Nursela, Nursela (2021) Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di Sekolah Dasar Negeri 49 Bengkalis Dan Sekolah Dasar Negeri 27 Bantan. Undergraduate thesis, Politeknik Negeri Bengkalis.
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Abstract
School Operational Assistance (BOS) is a government program in the form of direct funding to schools to help fund School Operational Costs for basic education units as part of the implementation of compulsory education programs. The object of this research is the management of BOS funds at the 49 Bengkalis Elementary School (SD) and 27 Bantan Elementary School (SD) based on the technical instructions for BOS funds. The type of research used in this research is qualitative. Based on the results of the research, the management at SD Negeri 49 and SD Negeri 27 Bantan is still ineffective and there are still many omissions in the preparation of the Boss Fund Report, and the lack of stakeholder involvement. The comparison of BOS Fund management between SD Negeri 49 Bengkalis and SD Negeri 27 Bantan is that SD Negeri 49 Bengkalis directly involves the school committee in managing BOS Funds, while SD Negeri 27 Bantan is only a formality and does not really involve the school committee, SD Negeri 49 Bengkalis uses funds for religious activities such as for the birthday of the prophet, for K3S contributions while this is prohibited in the use of BOS funds, the preparation of the SPJ Report for SD Negeri 27 Bantan is neater, while the SPJ SD Negeri 49 Bengkalis has many scribbles and errors in writing, due to lack of accuracy.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Boss Fund, Planning, Implementation, Reporting, Supervision | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi | ||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | AKP B | ||||||||
| Date Deposited: | 12 Oct 2021 09:35 | ||||||||
| Last Modified: | 12 Oct 2021 09:35 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/2182 |
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