Analisis Efektivitas pada Pengelolaan Kas Dana Bantuan Operasional Sekolah di MI At-Taqwa Cijeruk

Abstract

The BOS Fund is a funding assistance for schools which is a government program to assist schools in funding non-personnel operational costs. According to Government Regulation Number 48 of 2008 concerning Education Funding, non-personnel costs. The allocation of BOS funds is said to be effective if the funds determined are appropriate and on target. Funds are said to be effective if the use of these funds shows how far the funds are able to achieve the goals that have been set. The purpose of this study is to analyze the effectiveness of the School Operational Assistance Cash Fund. It is said to be effective if a job can produce a unit of output (output), and can be completed on time according to a predetermined plan. The method used in this research is descriptive qualitative method, data collection techniques are observation, interviews and documentation. The results of this study that the effectiveness analysis that has been carried out shows that the MIS AT-TAQWA Cijeruk seen from the results of the calculation of the index check list table shows that the BOS Fund Cash Management activity is very good. The results of this study stated that the Cash Management of School Operational Assistance Funds at MIS AT-TAQWA Cijeruk was effective based on the index check list assessment that obtained results of more than 80%, and the management of the BOS Fund Cash based on the Realization of the Use of Funds in accordance with the terms and regulations. - legal regulations that are passed according to the BOS Technical Instructions (JUKNIS).

Keywords: Management, Cash, School Operational Assistance Fund, Effectiveness