transaction sequence number and date of occurrence. Recapitulation of use of the funds must be reported by each school of each quarter,
quarterly reports on activities and accountability submitted to the Education SKPD Regency City.
B. Relevant Research
There have been many studies which have investigated news interview dealing with question and its responses. The two of them are Peran
Komite Sekolah dalam Penyaluran Bantuan Operasional Sekolah BOS di SD.N 173105 Taratung, Tapanuli Utara. The first research was conducted
by Kusno and it was published in 2012. The other research was performed by Christian Siregar 2013.
1. Pengelolan Dana Bantuan Operasional Sekolah BOS di Sekolah
Dasar Negeri This research aim to describe the management of BOS funds in
SD Negeri Negeri 01 Muara Pawan in terms of planning, implementation, evaluation monitoring, and reporting. This
research use qualitative approach by study case design. The data collected by interviewing headmaster, BOS treasurer, school
committee and student’s parent. The result of this research is SD
Negeri 01 Muara Pawan Kabupaten Ketapang as according to mechanism decanted in BOS guide-book JUKNIS.
Compared with the previous research, this research has similarity with the discussed topic
. However, this thesis does not interview student’s parent
because student’s parent is considered as one of the school committee and this research is counting about how many indicator that
are matched with the guide-book. 2.
Peran Komite Sekolah dalam Penyaluran Bantuan Operasional Sekolah BOS di SD.N 173105 Taratung, Tapanuli Utara
The role of School Committee stated that school committee have some roles in the implementation of the BOS funds, such as:
a. Komite Sekolah SD. N 173105 Tarutung, Tapanuli Utara
menjalankan peran dan fungsinya dalam penyaluran dana BOS dengan selalu melibatkan masyarakat dan pihak-pihak terkait.
b. Komite Sekolah SD. N 173105 Tarutung, Tapanuli Utara berperan
dalam perbaikan fasilitas sekolah yaitu perbaikan kamar mandi umum dan wc dimana proses pengerjaannya ditangani sepenuhnya
oleh Komite Sekolah.
c. Pemerintah Daerah Kabupaten Tapanuli Utara sudah memberikan
perhatian yang cukup baik terhadap SD. N 173105 Tarutung, Tapanuli Utara. Hal ini dapat kita lihat dari jumlah bantuan yang
diberikan pada tahun pelajaran 20092010 sebesar Rp. 258.299.100.
The similarity of this researches that have been done by Christian Siregar is the role of School Committee in the management of BOS
funds in terms of implementation. But this research only put School Committee in the terms of monitoring.
C. Research Framework