2. Review of The Management of BOS Funds
a. Definition of Management
The management can be likened to the management, which means also setting or maintaining Suharsimi Arikunto, 1993: 31. Management is a
process of planning and decision making, organizing, leading, and controlling the organizations human, financial, physical, and information resources to
achieve the goals of the organization efficiently and effectively. According to Nanang Fattah 2004: 1 in the management processes involved key functions
displayed by one manager or chairman, i.e.planning, organizing, leading, and supervising. Therefore, the management can be defined as the process of
planning, organizing, leading, and controlling the efforts of the organization with all its aspects in order to achieve the objectives of the organization.
According to Hasibuan 2003: 1 management is the science and art of organizing the process of exploiting human resources and other resources
effectively and efficiently to achieve a specific goal. While according to Manullang 2004: 5 management is the art and science of planning,
organizing, drafting, direction, and supervision to achieve a goal that has been set.
From the above definitions, it can be concluded that management had a goal that was set previously. So the purpose of this goal is achieved through a
host of activities that have been set for the achievement of management objectives of the organization.
b. Definition of The BOS Funds
According to Peraturan Mendiknas nomor 69 Tahun 2009, nonpersonnel standard operating costs are standard costs required to finance operating
activities nonpersonnel for 1 one year as part of the overall education funding, so that education units can conduct regular and continuing education
according the National Education Standards. BOS is a government program that is basically the provision of funding for nonpersonnel operating costs for
basic education unit as executor of compulsory education. However, there are several types of investment funding and personnel are allowed to be financed
by the BOS Funds. According to PP 48 Tahun 2008 about education funding, non-personnel
costs are costs for materials or educational equipment consumables, and indirect costs such as water, telecommunications services, maintenance of
facilities and infrastructure, overtime, transportation, consumption, taxes etc. However, there are several types of investment funding and personnel are
allowed to be financed by the BOS Funds.
c. The Purpose of BOS Funds
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