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Stakeholders Participation Analysis in School Operational Assistance Fund Management in Sman 16 North Bengkulu
Stakeholders Participation Analysis in School Operational Assistance Fund Management in Sman 16 North Bengkulu
Stakeholders Participation Analysis in School Operational Assistance Fund Management in Sman 16 North Bengkulu
1 (June, 2023)
ARTICLE INFORMATION A B S T R A C T
Received: 15 May 2023 This study aims to analyze the role of stakeholder
Revised: 28 May 2023 participation in planning the preparation of the BOS RKAS
Accepted: 8 June 2023 funds, analyze the role of stakeholder participation in
Available online: 12 June 2023 planning the implementation of BOS funds, and analyze the
role of stakeholder participation in planning the oversight of
KEYWORDS
BOS funds at SMAN 16 Bengkulu Utara. In this study, the
authors used a qualitative descriptive approach. The
Stakeholder Participation, BOS
informants in this study were SMAN 16 Bengkulu Utara
funds, SMAN 16 North Bengkulu stakeholders, namely the principal, teacher board,
administrative staff, committees and parents/guardians of
CORRESPONDENCE students who were only taken as representatives from each
part of the stakeholders. The population in this study
Phone: 081373069706
consisted of 6 people consisting of 1 school principal, 1
E-mail: jyogop@unib.ac.id school committee, 1 teacher council, 1 BOS fund treasurer, 1
parent/guardian, 1 school administration. Data analysis in
THIS IS AN OPEN ACCESS ARTICLE this study was carried out through the steps, namely Data
UNDER THE CC– BY-SA LICENSE Reduction, Data Presentation and Conclusion Drawing.
The results of the study found that the management of BOS
funds at SMA Negeri 16 Bengkulu Utara went through
several stages and processes of using the funds starting from
planning, implementing, and supervising. The process of
planning or budgeting for BOS funds is in accordance with
the regulation of the minister of education and culture of the
Republic of Indonesia number 8 of 2022. In implementing
the management of BOS funds, it must be based on
agreements and joint decisions between the school BOS
management team, the teacher council, and the school
committee which must be registered as one one source of
revenue in RKAS. The process of managing BOS funds at
SMA Negeri 16 North Bengkulu did not necessarily go well
and smoothly, in other words, the management of BOS
funds had obstacles or obstacles that hindered the
operational activities of SMA Negeri 16 Bengkulu Utara.
For example, the process of disbursing funds was slow,
causing disruption to the operations of North Bengkulu 16
Public High School.
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benchmark for the success of managing funds in schools is often not according to
BOS funds as well as a comparison the rules of the game because school
material for further management of BOS principals dominate policies. Especially
funds. in preparing programs and budget
Conditions in the field in the allocations. The domination of school
implementation of the program are still principals can make the process of
found various problems. Based on the preparing accountability reports for BOS
audit by the Supreme Audit Agency funds difficult to implement according to
(BPK) on the management of BOS funds the mechanism.
for the 2017 and semester 1 2018 fiscal One indicator of transparency in the
year in 3,237 sample schools in 33 management of BOS funds is the
provinces, irregularities were found in existence of school stakeholders.
2,054 or 63.5% of the total sample of However, in reality some of the
schools. The irregularities in BOS funds stakeholders, especially parents of
that were uncovered included providing students, do not know the existence and
assistance for transportation abroad, function of school stakeholders. This
PGRI donation fees, and incentives for ignorance is intentional on the part of
civil servant teachers. The negative school principals and other school
impact of BOS proved to be less able to officials who are afraid of the control of
suppress fraud in its management, this is policies that will be carried out by other
evident from several findings from the stakeholders. Management of BOS funds
Supreme Audit Agency (BPK) on the must be carried out in a transparent
results of inspections on the use of BOS manner by involving the School
funds in several places. One of the Committee. This is intended so that there
contributing factors to BOS funds at the is an effective control mechanism in the
school level is the low level of utilization of these funds. The impact of
transparency, accountability and citizen the absence of information disclosure in
participation in their management. the management of BOS funds is the
The management of BOS funds at the possibility of corruption under the guise
school level has so far tended to be closed of BOS. Primary research (2013) shows
and did not follow the guidelines for that community participation
managing BOS funds as prepared by the government transparency and public
Ministry of National Education. For accountability have no positive
example, the obligation to announce the relationship to the efficiency of BOS
APBS (School Expenditure Budget) on funds distribution. This was caused by a
school announcement boards was lack of coordination between school
apparently not followed by most schools. principals, BOS treasurers and school
In addition, the preparation of the APBS, committees.
especially the management of funds Observing the description above, it is
sourced from BOS, did not involve clear that the high level of participation
parents' participation. Finally, leakage of in the management of BOS funds is
BOS funds at the school level was indicated by the following, including the
unavoidable (Hendri, 2012: 1). The active role of school stakeholders in
problem with the management of BOS preparing and evaluating the use of BOS
funds. Through the management of BOS
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administrators, school committees and preparing RAB BOS SMA based on BOS
student guardians who must be listed as a technical instructions. Activities that can
source of revenue in the RKAS in be funded using the SMA BOS Fund are
addition to other funds obtained from the non- operational school operational
local government. Therefore, the use of activities listed in the technical
school operational assistance funds (BOS) guidelines, so that schools can easily
must be adjusted to the RKAS prepared prepare their funding planning items.
by the school. Preparation of SMA BOS RAB to be
The planning for preparing the submitted by the head of the Central
RKAS is carried out at the beginning of Government, namely estimating the
each new year when BOS funds are number of students in the academic year
disbursed at the beginning of the fiscal of the SMA BOS Fund period.
year, so that in the middle of the year BOS SMA funds obtained by
there will be changes to the RKAS. schools are based on the submission of
Changes to the RKAS also occur when the number of students in that school
there are new students or there is a year. The school has complete student
transfer of students to another school. data for each school year. The school also
This will affect the amount of BOS funds collects data regarding the economic
received. Planning for the use of school situation of the students' families which
operational assistance funds (BOS) at SMA is used by the school to provide
Negeri 16 Bengkulu Utara starts with the assistance to students to pay for the
preparation of the RKAS which is Education Operational Fund (DOP). The
adjusted to the size of the BOS funds and activity of making the RKAS is the first
the planning of human resources for step in preparing a plan for the
managing BOS. The preparation of the management of funds owned by the
RKAS is carried out through meetings. The school. Because from the RKAS it is
RKAS drafting meeting involved the known how much money the school has
school principal, teacher council, school and how much money the school will
committee and student guardians. In this spend. The preparation of the RKAS by
meeting discussed the sources of the school listens to input from school
existing funds, the division of tasks to BOS members. This input will later be used by
treasurers, and to identify the needs of the school treasurer in preparing the
schools to be funded with BOS funds. school budget. Because from these inputs
In identifying the needs of schools it can be seen which program will be a
to be funded by BOS funds, schools must priority in preparing the RKAS. Keung
develop needs in accordance with Yau and Fong Cheng (2011) in their
existing guidelines for using BOS funds. research stated that in implementing
Data on the preparation of the SMA BOS school financial budgeting, good
RAB were obtained through interviews planning is needed. In addition, the
with the Principal, BOS Treasurer, participation of other stakeholders is also
Teachers, School Committees, student needed to provide input to the school
guardians and documentation. The principal about the activities to be carried
process of preparing the SMA BOS RAB out.
is carried out together with the In preparing the school's financial
preparation of the RKAS. Schools are budget, the participation of all members of
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the school is required to provide input on of SMA BOS Funds. The socialization
the program to be implemented by the was carried out by giving a sheet of
school. The difference is that even in SM paper to the parents of the students
AN 16 North Bengkulu has involved the which contained details on the use of
school committee in preparing the RKAS, SMA BOS funds that had been used by
but their participation has not been carried the school. The year-end plenary meeting
out optimally. In the RKAS preparation also socialized the budget plan for the
activities, the school committee was next period.
basically not directly involved. Because the Based on the results of the
existence of the school committee in the interviews, there were similarities in the
preparation of the RKAS is a giver of answers to the data in terms of
consideration. The school committee gives responding to the SMA BOS Fund
consideration to the things that the school Management Publication conducted by
will do. For example, giving the school. Schools socialize the use of
consideration regarding the management funds that have been carried out during
of BOS funds. The participation of the the plenary meeting of the school
committee is really needed to help the committee and student guardians with
activities carried out by the school. This the distribution of photocopies regarding
participation is usually seen when the the relevance of the RKAS summary.
school asks for consideration from the
school committee regarding programs that CONCLUSION
will be carried out by the school related to
themanagement of school funds originating Based on the results of research on
from BOS funds. The school committee the management of BOS funds at North
only submits input, considerations or Bengkulu 16 Public High School through
recommendations in writing to schools several stages and processes of using the
regarding what programs should be funds starting from planning,
prioritized in preparing PABS. implementing, and supervising. The
Based on the summary results of process of planning or budgeting for
interviews with respondents, it is known BOS funds is in accordance with the
that the respondents' explanations are regulation of the minister of education
similar, that the preparation of the and culture of the Republic of Indonesia
Budget Plan is carried out together with number 8 of 2022. In implementing the
the preparation of the RKAS. Publication management of BOS funds, it must be
data for BOS Fund Management at North based on agreements and joint decisions
Bengkulu 16 Public High School were between the school BOS management
obtained from interviews with the team, the teacher council, and the school
Principal, BOS Treasurer, Teachers, committee which must be registered as
School Committee, and from observation. one one source of revenue in RKAS. The
Publications made in the form of process of managing BOS funds at
explanations on the notice board and also SMA Negeri 16 North Bengkulu did not
socialization during plenary meetings necessarily go well and smoothly, in
between schools and school committees other words, the management of BOS
and parents of students. Schools also funds had obstacles or obstacles that
conduct socialization regarding the use hindered the operational activities of
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