C. Research Framework
As it is stated on Undang Undang No.20 Tahun 2003 tentang Sistem Pendidikan that every citizen on this country who 7
– 15 years old must join primary school and junior high school, as known as 9 year
Compulsary Basic Education Wajib Belajar Pendidikan Dasar 9 Tahun. One of the government programs to support the implementation of the
School Operational Support BOS. According to Peraturan Pemerintah No. 37 Year 2010 concerning the
technical guidelines in 2011 states that the BOS School Operational Support is a government program that is basically the provision of
funding for nonpersonnel operating costs for basic education unit as executor of compulsory education. In general, the BOS program aims to
ease the burden for financing public education in the context of 9-year compulsory education quality.
In the BOS program, the funds received by the school as a whole, and managed independently by the school by involving teachers and school
boards. The procedure and management of BOS funds based on Guidelines and Technical School Operational Support Funds issued by the Ministry of
Education and Culture of the Republic of Indonesia. Schools are required to properly manage BOS funds provided by the government, especially in
the areas of planning, implementation, monitoring and evaluation, and reporting in accordance with existing guidelines. In this case the
researcher examines whether BOS funds that has been running in SMP
Negeri 16 Yogyakarta accurate with government regulation through the Petunjuk Teknis Penggunaan dan Pertanggung jawaban Keuangan Dana
Bantuan Operasional Sekolah. All the data that have been collected will be analyzed and after that, it can gathered up as a conclusion. Conclusion
will be the last result from this research. This research can also be information for school, government and citizen so all the people can watch
and maintain the management of BOS funds in school so the use of the funds will be targeted and school indirectly provide support to the
government in 9-Year Compulsory Basic Education. The figure shown research freamework as follow on the next page.
Figure 1. Research Framework 9-Year Compulsary Basic
Education Program School Operational Funds Program
Program Dana BOS
Analysis
Conclusion Planning
Implementation
Monitoring and Evaluation
Reporting
SMP Negeri 16 Yogyakarta
D. Research Question
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