ANALISIS BIAYA OPERASIONAL SATUAN PENDIDIKAN DALAM RANGKA PENDIDIKAN DASAR TANPA MEMUNGUT BIAYA PADA BEBERAPA SD DAN SMP DI KABUPATEN BANTUL
| Main Authors: | , Muhammad Muhsin, , Prof. Dr. Abdul Halim, M.B.A., Akt. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/123796/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63911 |
Daftar Isi:
- This study was aimed to analyze the compliance of school operational cost with National Education Standard provided by the government through Government Operational Aid for free basic education in several Elementary Schools and Junior High Schools in Bantul regency. This study was a qualitative study with case study approach, which was in-depth study of the use of School Operational Assistance (BOS) fund received by schools to fund their operational activities to meet National Education Standard (SNP). The method used was pattern matching method, which was by comparing the actual conditions or conditions implemented with provisions and ideal standard in effect. The implementation of School Operational Assistance in basic education frame for free followed by prohibition for public basic education to charge fees from students of their parents make BOS the main source in funding school operations. If the operational fund provided by the government is not enough, local government must cover the shortage. According to the Regulation of National Education Minister No. 69 of 2009 operational fund must be able to cover school operations according to National Education Standard. Based on the analysis of BOS fund acceptance data and school expenditures data, as well as interviews with schools� financial managers, it was concluded that the BOS fund provided by the central government and local government to several Elementary Schools and Junior High Schools in Bantul Regency hadn�t met the SNP. This was because the amount of fund given was smaller than the needs and the use of BOS fund for purposes outside of non-personnel operational fund in schools. BOS fund allocation based on the number of students was not fair because the needs per students every year in schools with fewer students is more expensive than schools with more students.