THE POLICY IMPLEMENTATION OF UTILIZATION OPERATIONAL AID TO SCHOOL PROGRAM FUND (BOS) IN INDONESIA | Supriyadi | Educational Administration Review 7471 14847 1 PB
THE POLICY IMPLEMENTATION OF
UTILIZATION OPERATIONAL AID TO SCHOOL
PROGRAM FUND (BOS) IN INDONESIA
Dikdik Supriyadi
Provincial Sub-Project Management of Trade, Cooperatives
and Small and Medium Enterprises
Sukabumi District
[email protected]
Abstract— The research on the implementation of Operational
Aid to School Program (In Indonesian language is abbreviated as
BOS) usage policy in Indonesia is aimed to know the description
related to the central government program to provide funding for
non personnel operating expenses for primary and secondary
education units. The method used in this research is qualitative,
data collection technique using Focus Group Discussion, interview,
observation and documentation. Informants are drawn from the
element of the school, the elements of the school committee, the
element of the School Board, the element of the Education Office.
Submission of Operational Aid to School Program has been right
target, component designation and the mechanism is clear although
still found the lack of accuracy in its use, because it is still possible
because there are still not really understand it. It is certainly
necessary to improve the quality and quantity side of socialization.
In addition, controls and con sents are still underway to improve
their effectiveness. It is also realized that the use of Operational Aid
to School Program has an impact on the quality of education. At
the moment the negative impacts appear to be as soon as po ssible to
find the right solution and keep in mind the tips/strategies to handle
it.
Keywords— Implementation of Operational Fund Policy Aid to
School Program (BOS); Operational Aid to School Program
Target, Operational Aid to School Program Components, The
Operational
Aid
to
School
Program
Mechanism/Impact/Solutions/Strategy.
I. INT RODUCT ION
Implementing educational policy is not an easy thing,
but it must be strived, so that efforts to educate the nation
through various types of education (formal, informa l, and
formal) and education level (fro m the most basic level to
higher education), especially at the level of basic education
can continue Increased significantly in accordance with the
mandate of The Founding Father as stipulated in the [1] in
article 31: " Every cit izen should receive a proper education,
and be financed by the state." Supported by [2] [3]. Then
strengthened by [4] article 6 paragraph 1 reads that every
citizen aged 7 – 15 years shall be required to attend primary
education and article 34, paragraph 2 states that the
Govern ment and regional governments guarantee the
implementation of min imu m co mpulsory education at the
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
primary level without charge", and article 34 paragraph 3
states that compulsory study is the responsibility of the state
held by government educational institutions, local
governments, and communities. The consequence of the
mandate of the law means that the Government and regional
governments are obliged to prov ide educational services for
all learners at elementary level (elementary and jun ior high)
and other equivalent education units. In reality, many child ren
are unable to continue their education at the level of mediu m
education. The data shows that there are 1.5 million
Indonesian children who drop out of school. Of these, 633,000
have dropped out of primary school, 507,432 junior h igh
school dropouts and 359,568 ch ildren have dropped out from
high school. [5]
Based on the economic problems, then in order to
optimize the co mp letion of 9-year co mpulsory education as an
effort to imp rove the quality of education, the government has
issued a policy through the [6] concerning Subsidy Reduction
Co mpensation Program (PKPS) - Fuel Petroleu m for
Operational A id to School Program (BOS). The policy is
followed up by various regions in Indonesia, including in
West Java Province with the issuance of the [7] on Financial
Aid to Program Operat ional Aid to School Program.
Implementationally faced with problems, not only about
utilizat ion, but also need to be considered from the side of
management, so that the delay of disbursement of funds, the
occurrence of misappropriation of funds, non-harmonious with
the work p lan and other things that result in not optimal
function of Operational Aid to School Program funds can be
eliminated or at least minimized.
II. RESEARCH PROBLEMS
Based on the background as described above, the
main funding issue of Operational Aid to School Program can
be formulated in the form of the following questions:
a.
Who are the targets of the Operational Aid to School
Program?
b.
What are the components of Operational Aid to
School Program that can be funded and banned?
58
c.
d.
e.
f.
g.
What is the mechanism of Operat ional Aid to School
Program?
What kind of controls and consents are implemented
in the implementation of Operational A id to School
Program?
How to solve the problem of imp lementation of
Operational Aid to School Program fund policy?
What is the impact of Operat ional Aid to School
Program?
What is the strategy to implement the policy of
Operational Aid to School Program?
III. THEORET ICAL BACKGROUND
Review of the Implementation of Operati onal Ai d to
School Program Funds
The root word "polis" in Greek and Sanskrit means
city state and "pur" which means city. The words go into Latin
to "polites" which means the state and finally into En glish
"policie", which deals with political o r ad ministrative matters
[8]. Other expert exp lanations are given by [9]; [10] that: The
policy should be interpreted with t wo important things: first, it
must be done by a govern ment agency, and secondly, contains
the option of being done or not by the government.
Fro m the definition or definit ion of the policy has
been proposed by the two scientists, it wou ld be concluded
that the essence of the study of the policy includes questions:
what, why, who, where, and how. All o f these questions
concern the problems faced by the institutions involved in
decision-making regarding: the content, the manner or
procedure specified, the strategy, the timing of the decision
being taken and executed.
Not much different is happening in educational
institutions in elementary school (SD), junior high school and
high school/vocational or equivalent. The role of school
principals as school leaders should take into account the
procedures and strategies in imp lementing the Operat ional Aid
to School Program funding policy. In the [11] explained that
Operational A id to School Program is a government program
which is basically to provide funding of nonpersonal operating
expenses for basic education unit as executor of compulsory
education program. Furthermore, in A rticle 1 (3) [12] on The
Operational Aid to School Program, hereinafter abbreviated as
BOS, is the Central Govern ment's program to provide funding
for non-personnel operating expenses for primary and
secondary education units. "
In general, the program of Operational A id to School
Program aims to ease the burden on society to finance
education. In addition, the operational Aid to School Program
is expected to play a role in accelerating the achievement of
minimu m service standards in schools. However the
objectives in particular as described in the Appendix of [12] at
the following point A:
1.
The goals of Operational Aid to School Program in
Primary/Secondary Schools to:
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
a.
2.
Free of charge of school operating expenses for
primary/junior high school students held by the
Central Government or local government;
b. Alleviate the burden of school operating costs for
primary/junior high school students held by the
community; and/or
c. Freeing the levies of learners whose
parents/guardians are incapable of primary
school/junior high school
Goals of Operat ional A id to School P rogram for
Senior High School/ Vocational High School for:
a. Assisting
nonpersonal
school
operating
expenses;
b. Increase the gross enrollment rate;
c. Reducing dropout rates;
d. To realize the partiality of the Central
Govern ment (affimative action) for learners
whose parents/ guardians are not able to pay (fee
waive) and/or to help by giv ing discount fee bills
of school fees and other expenses in High
School/Vocational High School;
e. Provide equal opportunities for learners whose
parents/guardians are unafford to pay to have
quality education services; and / or
f. Improve the quality of learn ing processes in
schools.
In order to operate Operational Aid to School
Program, of course, the target must be appropriate, as
explained in the [12] in point B; which exp lained that the
goals
of
Primary/Secondary
Schools
and
High
Schools/Vocational High Schools held by the Central
Govern ment, local govern ments or co mmunities that have
been recorded in Dapodik and qualify as recipients of
Operational Aid to School Program based on Criteria
determined by the Ministry of Education and Culture.
Primary/Secondary
Schools
and
Senior
High
Schools/Vocational High Schools conducted by the Central
Govern ment or local governments are prohibited fro m
rejecting the allocated Operat ional Aid to School Program.
Primary School/Junior High School and Senior High
School/Vocational High School conducted by the community
can reject the operational Aid to School Program that has been
allocated after obtain ing the consent of parents of students
through the School Co mmittee and still ensure the continuity
of education of students whose parents/guardians are classified
coming from the unfortunate families in the school concerned.
Taking into account the school operational costs of
the number of learners and some co mponents of fixed costs
that are independent of the number of learners. Start ing 2017,
the amount of Operat ional A id to School Program received by
the school is arranged in Attachment of the [12] on point C
states that the Operational Aid to School Program received by
Primary School/Junior High School and Senior High
School/Vocational High School is calculated based on the
number o f students in the school concerned. The unit cost of
Operational Aid to School Program is intended for:
59
1.
2.
Primary School: IDR 800,000,-/student/year
Junior High School: IDR 1,000,000,-/
student/year
3.
Senior High School/ Vocational High School: IDR
1,400,000,-/ student/year
Operational A id to School Program time is
distributed every 3 (three) months (quarter), ie January-March,
April-June, Ju ly-September, and October-December. For areas
that are geographically very difficult to reach so that the
process of taking the Operat ional A id to School Program faces
obstacles or requires costly retrieval, then on the proposal of
local govern ment & approval of the M inistry of Education and
Culture for the distribution of Operat ional A id to School
Program conducted every 6 (six) months (Semester), that is
January-June and July-December (Attachment of Regulation
of the [12] on point D).
The Operational Aid to School Program fro m the
State General Treasury Account to the Regional General
Treasury Account is distributed quarterly at the time specified
by the statutory regulations of the Ministry of Finance. As for
geographically very difficult areas (remote areas) is distributed
every semester at a given time. Fund disbursement is
conducted every 3-month period, ie period January-March,
April-June, July-September and October-December. In the
fiscal year beginning in 2016 pursuant to Article 76 in the [13]
that the disbursement of Operat ional Aid to School Programs
for remote areas is done on a quarterly bas is: first quarter I in
January; Second quarter on April; Th ird quarter on July; And
fourth quarter on October the soonest.
IV. RESEARCH M ET HODOLOGY
Research on the imp lementation of this policy is done
by applying qualitative methods, with data collection
techniques applied using Focus Group Discussion, in-depth
interviews, observation and documentation. Informants come
fro m schools, school committees, education boards, education
offices, and banking elements.
V. RESEARCH FINDINGS & DISCUSSION
1.
Operational Aid to School Program Target
Implementation of Operat ional A id to School
Program policy is intended for all learners at all levels of both
public and private schools throughout Indonesia that have
been recorded in the Basic Data System of Primary and
Secondary Education. While the amount of aid per school is
taken into account fro m the nu mber o f students who have
valid Nat ional Student Identity Number (NISN) and
Operational Aid to School Program unit cost.
2.
Components of Operational Ai d to School
Program that can be Funded and Banned
The development of the allocation of Operational Aid
to School Program funds by schools in each region of
Indonesia fro m 2010-2015 can be seen in the figure below:
[14]
The use of Operational Aid to School Program funds
fro m 2010-2015 with 2016/2017 will certainly change. So in
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
2017, the Operational A id to School Program received by the
school should demonstrate the utilization of funds as seen in
the following table:
No
Primary/Junior
High School
Senior
Vocational High School
High
School
1
Library Development
2
Acceptance of New Learners
3
Learning and Extracurricular Activities
4
Learning Evaluation Activities
5
School Management
6
T eacher and Staff Professional Development, and School
Management Development
7
Power and Services Subscriptions
8
School Facilities and Infrastructure Maintenance
9
Allowance payment
10
Purchasing/Maintenance of Multi Media Learning T ools
11
Miscellanious Fees
Competency T esting and
(when the number 1Vocational
Certification
10 has been fulfilled
Activities Completion
and there are excess
funds),
will
be
decided through a
board meeting of
teachers and the
School Committee
12
Special
Employment
Exchanges and / or Job
Training Industry / Job
Training Domestic &
Internship Completion
Source: Regulation of the [12]
Fro m the table it is clear that the allocation of
Operational Aid to School Program, which is also regulated in
the Regulation of [12] of Chapter V on the Use of Funds in
Part A that the funds received by schools are not allowed to:
1. Kept with the intent of obtaining bank interest;
2. Lent to others;
3. Purchase software / software for financial reporting
Operational Aid to School Program or similar
software;
4. Finance activit ies that are not a school priority and
require substantial costs, such as comparative studies,
study tours (work tours), and the like;
5. To pay contributions of activities organized by the
Technical Imp lementation Un it of the subdistrict/district/regency/province/central level, or
other parties, except for the transportation and
consumption costs of educators/educators/teachers
who participate in such activities;
6. Paying bonuses and regular transportation for
teachers;
7. Finance the accommodation of activities, among
others, hotel rent, rent courtroom, and others;
8. Buy clothes/uniforms/ shoes for teachers/learners for
personal gain (not school inventory);
9. Used for moderate and severe rehabilitation;
10. To build new build ings/rooms, except for elementary
schools that do not have toilet infrastructure/toilet
and healthy canteen;
60
11. Purchase
Student
Worksheets
and
materials/equipment that do not support the learn ing
process;
12. Investing shares;
13. Finance activit ies that have been financed fro m the
central or local government fund sources in full/fair;
14. Finance activities that are not related to school
operations, among others, to finance contributions in
the framewo rk of national ceremonies and relig ious
ceremonies;
15. Finance activit ies in order to part icipate in training /
socialization / assistance related to program / taxat ion
program Operat ional Aid to School Program
organized by institution outside provincial/ regency/
city education office and/or Min istry of Education
and Culture.
5.
B.
3.
Operational Aid to School Program Mechanism
In order to have a smooth imp lementation of
Operational Aid to School Program policy in every school in
all reg ions in Indonesia, of course, all part ies involved in the
program should understand the procedure and the mechanism
so that they can avoid mistakes / v iolations and succeed in
carrying out their respective duties (Directorate of Vocational
Education, 2015).
4.
Controls & Consents
In order to make sure that the implementation of the
Operational Aid to School Program policy can be realized in
accordance with the expected objectives and in order to
minimize the occurrence of errors or misuse, it is necessary to
conduct strict controls and application of consents. For that
matter, the government regulates it as set forth in point A and
point B of Chapter IX on Controls and Consents which stated
that:
A.
Operational Aid to School Program Controls includes
inherent supervision, functional oversight, and
community oversight.
1. Inherent supervision made by the head of each
agency to subordinates both at central,
provincial, d istrict / city, and school levels. The
main priority in Operational Aid to School
Program is the supervision performed by the
district education office to the school.
2. Internal functional supervision by the
Inspectorate General of the Min istry of
Education and Culture and the provincial and
district / municipal inspectorate by conducting an
audit in accordance with the needs of the
institution or the request of the agency to be
audited, and in accordance with the respective
jurisdiction of authority.
3. Control by State Develop ment Audit. Agency by
auditing at the request of the institution to be
audited.
4. Inspection by the State Audit Agency in
accordance with the authority.
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
Co mmunity supervision in the context of
transparency of BOS program imp lementation
by community element and community
complaint
unit
in
schools,
districts/municipalities, provinces, and centers
refers to the rules of public informat ion
disclosure, ie all operational Aid to School
Program documents are accessible to the public
except the undisclosed. If there is any indication
of irregularities in its management, to be
immed iately reported to the functional
supervisory agency or other authorized
institution.
Consents against abuse of authority that could harm
the state, school, and/or learner will be respected by
authorized officers/authorities. Sanctions to the
offending person may be given in various forms, such
as the following:
1. The application of personnel sanctions in
accordance with the provisions of legislation
(dismissal, demotion, and / or work mutation);
2. Applying for t reasury and compensation claims,
namely Operational Aid to School Programs that
are proven to be misused to be returned to
schools;
3. The application of legal process, namely the
process of investigation, investigation, and
judicial process for the party suspected or proven
to be a deviation Operational Aid to School
Program;
4. If based on the results of the monitoring or audit
of the school proves to have committed
irregularities or did not prepare an accountability
report for the use of the Operational Aid to
School Program (including online reports to
www.bos.kemdikbud.go.id),
the
District/Municipal Operational Aid to School
Program may request Written to the bank (with
copies to the school) to delay withdrawal of
funds from school accounts;
5. Blocking of funds and suspension of all
education assistance sourced from State Budget
in the following year to the province/regency
/municipality, if it is proven that the violation is
committed intentionally and systematically to
gain personal, and/or group benefits;
6. Other sanctions in accordance with the
provisions of legislation.
5.
Policy Impact of Operati onal Ai d to School
Program Funds
In general, Indonesian people respond well to the
policy of Operational Aid to School Program. This is evident
fro m the World Ban k survey on School Based Management in
2010, it turns out that this fund can lower the dropout rate to
81%; Increase transition of elementary school students to
junior h igh school up to 90%; Reducing school levies by 63%;
61
Increase the inclusion of poor students to school up to 74%;
Increase book availability in schools up to 94%; Increase
school authority to 94%; And improve student achievement
90%. Thus, in general the policies of the Operational Aid to
School Program by the commun ity are welco med. Although in
the process of implementation of the policy, not all people
always feel co mfortable, this happens when parents who
happen to their children do not get special assistance students
belonging to poor students protest the existence of the policy.
They see it that it is used only for certain people. Whereas the
intended parents are programs outside the Operational A id to
School Program.
Another negative impact of Operational Aid to
School Program is the frequency of friendship of parents with
teachers and guardians board becomes very small, most
fortunate to be present when distributed report cards or when
invited only. In fact, somet imes there are cross -polls between
the community and the school and/or with the school
committee on the use of the Fund. This is where the
importance of the school always to socialize the use of funds
in accordance with applicable procedures, such as conducted
at meetings with parents of learners. Subsequent budget
transfers and use of bulletin boards are made known to the
public.
6.
1.
2.
3.
4.
Solutions on Operati onal Ai d to School Program
Implementati on Policy Problems
The allocation of funds should be based on the needs
of the school, so as not to overlap between the needs
with the budget provided. Sometimes schools that
have few needs and there are many needs schools. If
the budgets of all schools are the same, in schools
with little need to provoke corruption due to
excessive budgets, whereas in schools whose needs
will become unmet needs.
Preventing corruption of funds at the central level
(Ministry of National Education) is mainly related to
safe guarding funds, then Kemendiknas together with
the min ister of finance and interior min ister must
keep coordinating about the development of
Operational Aid to School Program imp lementation
and conduct inspection and supervision on the
Operational Aid to School Management Team
Central, Provincial, and District / City programs are
also in the three ministries by the authorities.
The education office asks for a poke or forces the
school to make procurement of goods to a certain
company that has been appointed office. To that end,
the supervisor / inspectorate must conduct
supervision / monitoring and also coordination with
the head of district / city about Operational Aid to
School Program.
Avoidance of principals using funds for personal
benefit through embezzlement, mark-ups or markdowns, schools are required to install the Central,
Provincial, and District / Municipal Operational Aid
to School Program receipts and the expenditures /
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
uses of these funds in the school concerned . So that
school budget transparency is realized properly. In
addition, the supervision of relevant institutions and
the concern of the community or non-governmental
organizations to guard them.
Thus, it is clear that in implementing the policy of
using Operational A id to School Program funds, the
supervisory function is very poor. There is no participation,
transparency, and accountability in the budget implementation
process at all levels of the organizers, the Min istry of National
Education, the education office, or the school. At the central
level, the budgeting process is also monopolized by the
Ministry of Nat ional Education, consequently the interests of
ministries that are generally more fu lfilled, rather than
precedence are necessary.
7.
Strategy on Handling Problems
Eliminating the subsidized education policy is clearly
not a solution, since the core of education is the primary need
that must be met, and the mandate of the Act to provide free
services at the level of basic education. Ho wever, at least there
are some strategies / steps that may be taken by the
government to tackle the problem, namely (1) to rev iew
existing policies and keep imp roving them; (2) pay attention to
the fund equitably; (3) to imp lement effect ive and efficient
controls as well as supervision; and (4) to provide assistance
from competent experts.
VI. CONCLUSION
Public policy is the government's effort to imp rove
the situation in a better direction, including education policy in
the effort to co mplete the 9-year co mpulsory education. In this
case the government has issued a policy through [15]
concerning Subsidy Reduction Compensation Program
(PKPS) - Fuel Petro leu m fo r Operational Aid to School
Program. When implementing it somet imes found difficulty,
as in the mechanism of disbursement of funds originally came
fro m the center. But since mid-2010 Operational Aid to
School Program funds have been transferred to local
governments that will be the source of the Regional Budget.
So now schools do not receive directly fro m central accounts,
but are sourced from Regional Budget.
In its imp lementation, the policy of fund usage of
Operational Aid to School Program in Indonesia basically
goes well and correctly. Although sometimes there are only
obstacles (internal and external school concerned). But it is a
normal thing and still within reasonable limits. Nevertheless,
the misuse of Operational Aid to School Program fund
management is still widely found in some areas, the most
frequent cases are the inflation of student numbers, misuse of
funds, and even fictitious data and reporting often adorn the
newspaper about the misuse of the funds. This may also be
triggered by a running system, poor supervision and poor
public participation, resulting in the objective of subsidizing
the Operational A id to School Program itself to be less and
less likely to dimin ish. For that we need preventive action
62
fro m every institution and elements of this nation for the
progress and effectiveness of this fund management. A mong
them review the policies that have been set. Another solution
that can be tried is accompaniment by a competent expert can
facilitate the management and effectiveness of the use of funds
Operational Aid to School Program, Educational
Admin istration students, as well as experts in the field of
managerial education can be a major co mpanion and help in
directing, this is due to lack of professional personnel Related
school administration and management in school. These
proposals include, the fulfillment of eight national education
standards, trustworthy leadership, community ro le and crit ical
in terms of education, govern ment consistent with leg islation
& recruitment in the world of competency-based education.
[5]
REFERENCES
[12]
[1]
[2]
[3]
[4]
Bowe, Richard., Ball, Stephen J., & Gold, Anne. (2017). Reforming
education and changing schools: case studies in policy sociology.
Routledge T aylor & Francis Group: London & New York.
Ball, SJ. (2012). Politics and policy making in education: explorations in
policy sociology. Routledge Taylor & Francis Group: London & New
York.
UUD Negara RI T ahun 1945 Pasal Pasal 31 ayat 1,2,3,4, dan tentang
Pendidikan
UU No. 20 T ahun 2003, tentang Sistem Pendidikan Nasional
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[6]
[7]
[8]
[9]
[10]
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[13]
[14]
[15]
Depdiknas, 2008. Pengkajian Efektifitas BOS Pendidikan Dasar dan
Menengah. Jakarta : Badan Penelitian dan Pengembangan
Kepmendiknas RI No. 52421/MPN/OT /2006 tentang Program
Kompensasi Pungurangan Subsidi (PKPS) – BBM untuk Bantuan
Operasional Sekolah (BOS)
SK Gubernur Jabar Np 978/Kep.578-Disik/2012 tentang Bantuan
Keuangan untuk Program BOS
Dunn, William. 2000. Public Policy Analysis. Terjemahan Darwin,
Muhajir. Yogyakarta : PT. Hanindita Graha Widia
Dye, Thomas R. (2016). Understanding Public Policy 15 th Edition.
Pearson: London.
Dwiyulianto, Indiahono. (2009). Kebijakan Publik Berbasis Dynamic
Policy Analisys. Yogyakarta : Gava Media Kemendikbud, 2015.
Program BOS SMK Subdirektorat Kelembagaan dan Peserta Didik.
(dalam http://slideplayer.info/slide/4876793/)
Permendikbud RI No 76 Tahun 2012, tentang Petunjuk Teknis
Penggunaan dan Pertanggungjawaban Keuangan Dana Bantuan
Operasional Sekolah Tahun 2013
Permendikbud RI No. 8 Tahun 2017, tentang Petunjuk Teknis Bantuan
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Peraturan Menteri Keuangan RI No. 187/PMK-07/2016, tentang
Pengelolaan Transfer ke Daerah dan Dana Desa
Trisulo. (2017). Akuntabilitas Pengelolaan Dana BOS. [Online]
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Peraturan Pemerintah RI No. 48/2008 Tentang Pendanaan Pendidikan
63
UTILIZATION OPERATIONAL AID TO SCHOOL
PROGRAM FUND (BOS) IN INDONESIA
Dikdik Supriyadi
Provincial Sub-Project Management of Trade, Cooperatives
and Small and Medium Enterprises
Sukabumi District
[email protected]
Abstract— The research on the implementation of Operational
Aid to School Program (In Indonesian language is abbreviated as
BOS) usage policy in Indonesia is aimed to know the description
related to the central government program to provide funding for
non personnel operating expenses for primary and secondary
education units. The method used in this research is qualitative,
data collection technique using Focus Group Discussion, interview,
observation and documentation. Informants are drawn from the
element of the school, the elements of the school committee, the
element of the School Board, the element of the Education Office.
Submission of Operational Aid to School Program has been right
target, component designation and the mechanism is clear although
still found the lack of accuracy in its use, because it is still possible
because there are still not really understand it. It is certainly
necessary to improve the quality and quantity side of socialization.
In addition, controls and con sents are still underway to improve
their effectiveness. It is also realized that the use of Operational Aid
to School Program has an impact on the quality of education. At
the moment the negative impacts appear to be as soon as po ssible to
find the right solution and keep in mind the tips/strategies to handle
it.
Keywords— Implementation of Operational Fund Policy Aid to
School Program (BOS); Operational Aid to School Program
Target, Operational Aid to School Program Components, The
Operational
Aid
to
School
Program
Mechanism/Impact/Solutions/Strategy.
I. INT RODUCT ION
Implementing educational policy is not an easy thing,
but it must be strived, so that efforts to educate the nation
through various types of education (formal, informa l, and
formal) and education level (fro m the most basic level to
higher education), especially at the level of basic education
can continue Increased significantly in accordance with the
mandate of The Founding Father as stipulated in the [1] in
article 31: " Every cit izen should receive a proper education,
and be financed by the state." Supported by [2] [3]. Then
strengthened by [4] article 6 paragraph 1 reads that every
citizen aged 7 – 15 years shall be required to attend primary
education and article 34, paragraph 2 states that the
Govern ment and regional governments guarantee the
implementation of min imu m co mpulsory education at the
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
primary level without charge", and article 34 paragraph 3
states that compulsory study is the responsibility of the state
held by government educational institutions, local
governments, and communities. The consequence of the
mandate of the law means that the Government and regional
governments are obliged to prov ide educational services for
all learners at elementary level (elementary and jun ior high)
and other equivalent education units. In reality, many child ren
are unable to continue their education at the level of mediu m
education. The data shows that there are 1.5 million
Indonesian children who drop out of school. Of these, 633,000
have dropped out of primary school, 507,432 junior h igh
school dropouts and 359,568 ch ildren have dropped out from
high school. [5]
Based on the economic problems, then in order to
optimize the co mp letion of 9-year co mpulsory education as an
effort to imp rove the quality of education, the government has
issued a policy through the [6] concerning Subsidy Reduction
Co mpensation Program (PKPS) - Fuel Petroleu m for
Operational A id to School Program (BOS). The policy is
followed up by various regions in Indonesia, including in
West Java Province with the issuance of the [7] on Financial
Aid to Program Operat ional Aid to School Program.
Implementationally faced with problems, not only about
utilizat ion, but also need to be considered from the side of
management, so that the delay of disbursement of funds, the
occurrence of misappropriation of funds, non-harmonious with
the work p lan and other things that result in not optimal
function of Operational Aid to School Program funds can be
eliminated or at least minimized.
II. RESEARCH PROBLEMS
Based on the background as described above, the
main funding issue of Operational Aid to School Program can
be formulated in the form of the following questions:
a.
Who are the targets of the Operational Aid to School
Program?
b.
What are the components of Operational Aid to
School Program that can be funded and banned?
58
c.
d.
e.
f.
g.
What is the mechanism of Operat ional Aid to School
Program?
What kind of controls and consents are implemented
in the implementation of Operational A id to School
Program?
How to solve the problem of imp lementation of
Operational Aid to School Program fund policy?
What is the impact of Operat ional Aid to School
Program?
What is the strategy to implement the policy of
Operational Aid to School Program?
III. THEORET ICAL BACKGROUND
Review of the Implementation of Operati onal Ai d to
School Program Funds
The root word "polis" in Greek and Sanskrit means
city state and "pur" which means city. The words go into Latin
to "polites" which means the state and finally into En glish
"policie", which deals with political o r ad ministrative matters
[8]. Other expert exp lanations are given by [9]; [10] that: The
policy should be interpreted with t wo important things: first, it
must be done by a govern ment agency, and secondly, contains
the option of being done or not by the government.
Fro m the definition or definit ion of the policy has
been proposed by the two scientists, it wou ld be concluded
that the essence of the study of the policy includes questions:
what, why, who, where, and how. All o f these questions
concern the problems faced by the institutions involved in
decision-making regarding: the content, the manner or
procedure specified, the strategy, the timing of the decision
being taken and executed.
Not much different is happening in educational
institutions in elementary school (SD), junior high school and
high school/vocational or equivalent. The role of school
principals as school leaders should take into account the
procedures and strategies in imp lementing the Operat ional Aid
to School Program funding policy. In the [11] explained that
Operational A id to School Program is a government program
which is basically to provide funding of nonpersonal operating
expenses for basic education unit as executor of compulsory
education program. Furthermore, in A rticle 1 (3) [12] on The
Operational Aid to School Program, hereinafter abbreviated as
BOS, is the Central Govern ment's program to provide funding
for non-personnel operating expenses for primary and
secondary education units. "
In general, the program of Operational A id to School
Program aims to ease the burden on society to finance
education. In addition, the operational Aid to School Program
is expected to play a role in accelerating the achievement of
minimu m service standards in schools. However the
objectives in particular as described in the Appendix of [12] at
the following point A:
1.
The goals of Operational Aid to School Program in
Primary/Secondary Schools to:
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
a.
2.
Free of charge of school operating expenses for
primary/junior high school students held by the
Central Government or local government;
b. Alleviate the burden of school operating costs for
primary/junior high school students held by the
community; and/or
c. Freeing the levies of learners whose
parents/guardians are incapable of primary
school/junior high school
Goals of Operat ional A id to School P rogram for
Senior High School/ Vocational High School for:
a. Assisting
nonpersonal
school
operating
expenses;
b. Increase the gross enrollment rate;
c. Reducing dropout rates;
d. To realize the partiality of the Central
Govern ment (affimative action) for learners
whose parents/ guardians are not able to pay (fee
waive) and/or to help by giv ing discount fee bills
of school fees and other expenses in High
School/Vocational High School;
e. Provide equal opportunities for learners whose
parents/guardians are unafford to pay to have
quality education services; and / or
f. Improve the quality of learn ing processes in
schools.
In order to operate Operational Aid to School
Program, of course, the target must be appropriate, as
explained in the [12] in point B; which exp lained that the
goals
of
Primary/Secondary
Schools
and
High
Schools/Vocational High Schools held by the Central
Govern ment, local govern ments or co mmunities that have
been recorded in Dapodik and qualify as recipients of
Operational Aid to School Program based on Criteria
determined by the Ministry of Education and Culture.
Primary/Secondary
Schools
and
Senior
High
Schools/Vocational High Schools conducted by the Central
Govern ment or local governments are prohibited fro m
rejecting the allocated Operat ional Aid to School Program.
Primary School/Junior High School and Senior High
School/Vocational High School conducted by the community
can reject the operational Aid to School Program that has been
allocated after obtain ing the consent of parents of students
through the School Co mmittee and still ensure the continuity
of education of students whose parents/guardians are classified
coming from the unfortunate families in the school concerned.
Taking into account the school operational costs of
the number of learners and some co mponents of fixed costs
that are independent of the number of learners. Start ing 2017,
the amount of Operat ional A id to School Program received by
the school is arranged in Attachment of the [12] on point C
states that the Operational Aid to School Program received by
Primary School/Junior High School and Senior High
School/Vocational High School is calculated based on the
number o f students in the school concerned. The unit cost of
Operational Aid to School Program is intended for:
59
1.
2.
Primary School: IDR 800,000,-/student/year
Junior High School: IDR 1,000,000,-/
student/year
3.
Senior High School/ Vocational High School: IDR
1,400,000,-/ student/year
Operational A id to School Program time is
distributed every 3 (three) months (quarter), ie January-March,
April-June, Ju ly-September, and October-December. For areas
that are geographically very difficult to reach so that the
process of taking the Operat ional A id to School Program faces
obstacles or requires costly retrieval, then on the proposal of
local govern ment & approval of the M inistry of Education and
Culture for the distribution of Operat ional A id to School
Program conducted every 6 (six) months (Semester), that is
January-June and July-December (Attachment of Regulation
of the [12] on point D).
The Operational Aid to School Program fro m the
State General Treasury Account to the Regional General
Treasury Account is distributed quarterly at the time specified
by the statutory regulations of the Ministry of Finance. As for
geographically very difficult areas (remote areas) is distributed
every semester at a given time. Fund disbursement is
conducted every 3-month period, ie period January-March,
April-June, July-September and October-December. In the
fiscal year beginning in 2016 pursuant to Article 76 in the [13]
that the disbursement of Operat ional Aid to School Programs
for remote areas is done on a quarterly bas is: first quarter I in
January; Second quarter on April; Th ird quarter on July; And
fourth quarter on October the soonest.
IV. RESEARCH M ET HODOLOGY
Research on the imp lementation of this policy is done
by applying qualitative methods, with data collection
techniques applied using Focus Group Discussion, in-depth
interviews, observation and documentation. Informants come
fro m schools, school committees, education boards, education
offices, and banking elements.
V. RESEARCH FINDINGS & DISCUSSION
1.
Operational Aid to School Program Target
Implementation of Operat ional A id to School
Program policy is intended for all learners at all levels of both
public and private schools throughout Indonesia that have
been recorded in the Basic Data System of Primary and
Secondary Education. While the amount of aid per school is
taken into account fro m the nu mber o f students who have
valid Nat ional Student Identity Number (NISN) and
Operational Aid to School Program unit cost.
2.
Components of Operational Ai d to School
Program that can be Funded and Banned
The development of the allocation of Operational Aid
to School Program funds by schools in each region of
Indonesia fro m 2010-2015 can be seen in the figure below:
[14]
The use of Operational Aid to School Program funds
fro m 2010-2015 with 2016/2017 will certainly change. So in
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
2017, the Operational A id to School Program received by the
school should demonstrate the utilization of funds as seen in
the following table:
No
Primary/Junior
High School
Senior
Vocational High School
High
School
1
Library Development
2
Acceptance of New Learners
3
Learning and Extracurricular Activities
4
Learning Evaluation Activities
5
School Management
6
T eacher and Staff Professional Development, and School
Management Development
7
Power and Services Subscriptions
8
School Facilities and Infrastructure Maintenance
9
Allowance payment
10
Purchasing/Maintenance of Multi Media Learning T ools
11
Miscellanious Fees
Competency T esting and
(when the number 1Vocational
Certification
10 has been fulfilled
Activities Completion
and there are excess
funds),
will
be
decided through a
board meeting of
teachers and the
School Committee
12
Special
Employment
Exchanges and / or Job
Training Industry / Job
Training Domestic &
Internship Completion
Source: Regulation of the [12]
Fro m the table it is clear that the allocation of
Operational Aid to School Program, which is also regulated in
the Regulation of [12] of Chapter V on the Use of Funds in
Part A that the funds received by schools are not allowed to:
1. Kept with the intent of obtaining bank interest;
2. Lent to others;
3. Purchase software / software for financial reporting
Operational Aid to School Program or similar
software;
4. Finance activit ies that are not a school priority and
require substantial costs, such as comparative studies,
study tours (work tours), and the like;
5. To pay contributions of activities organized by the
Technical Imp lementation Un it of the subdistrict/district/regency/province/central level, or
other parties, except for the transportation and
consumption costs of educators/educators/teachers
who participate in such activities;
6. Paying bonuses and regular transportation for
teachers;
7. Finance the accommodation of activities, among
others, hotel rent, rent courtroom, and others;
8. Buy clothes/uniforms/ shoes for teachers/learners for
personal gain (not school inventory);
9. Used for moderate and severe rehabilitation;
10. To build new build ings/rooms, except for elementary
schools that do not have toilet infrastructure/toilet
and healthy canteen;
60
11. Purchase
Student
Worksheets
and
materials/equipment that do not support the learn ing
process;
12. Investing shares;
13. Finance activit ies that have been financed fro m the
central or local government fund sources in full/fair;
14. Finance activities that are not related to school
operations, among others, to finance contributions in
the framewo rk of national ceremonies and relig ious
ceremonies;
15. Finance activit ies in order to part icipate in training /
socialization / assistance related to program / taxat ion
program Operat ional Aid to School Program
organized by institution outside provincial/ regency/
city education office and/or Min istry of Education
and Culture.
5.
B.
3.
Operational Aid to School Program Mechanism
In order to have a smooth imp lementation of
Operational Aid to School Program policy in every school in
all reg ions in Indonesia, of course, all part ies involved in the
program should understand the procedure and the mechanism
so that they can avoid mistakes / v iolations and succeed in
carrying out their respective duties (Directorate of Vocational
Education, 2015).
4.
Controls & Consents
In order to make sure that the implementation of the
Operational Aid to School Program policy can be realized in
accordance with the expected objectives and in order to
minimize the occurrence of errors or misuse, it is necessary to
conduct strict controls and application of consents. For that
matter, the government regulates it as set forth in point A and
point B of Chapter IX on Controls and Consents which stated
that:
A.
Operational Aid to School Program Controls includes
inherent supervision, functional oversight, and
community oversight.
1. Inherent supervision made by the head of each
agency to subordinates both at central,
provincial, d istrict / city, and school levels. The
main priority in Operational Aid to School
Program is the supervision performed by the
district education office to the school.
2. Internal functional supervision by the
Inspectorate General of the Min istry of
Education and Culture and the provincial and
district / municipal inspectorate by conducting an
audit in accordance with the needs of the
institution or the request of the agency to be
audited, and in accordance with the respective
jurisdiction of authority.
3. Control by State Develop ment Audit. Agency by
auditing at the request of the institution to be
audited.
4. Inspection by the State Audit Agency in
accordance with the authority.
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
Co mmunity supervision in the context of
transparency of BOS program imp lementation
by community element and community
complaint
unit
in
schools,
districts/municipalities, provinces, and centers
refers to the rules of public informat ion
disclosure, ie all operational Aid to School
Program documents are accessible to the public
except the undisclosed. If there is any indication
of irregularities in its management, to be
immed iately reported to the functional
supervisory agency or other authorized
institution.
Consents against abuse of authority that could harm
the state, school, and/or learner will be respected by
authorized officers/authorities. Sanctions to the
offending person may be given in various forms, such
as the following:
1. The application of personnel sanctions in
accordance with the provisions of legislation
(dismissal, demotion, and / or work mutation);
2. Applying for t reasury and compensation claims,
namely Operational Aid to School Programs that
are proven to be misused to be returned to
schools;
3. The application of legal process, namely the
process of investigation, investigation, and
judicial process for the party suspected or proven
to be a deviation Operational Aid to School
Program;
4. If based on the results of the monitoring or audit
of the school proves to have committed
irregularities or did not prepare an accountability
report for the use of the Operational Aid to
School Program (including online reports to
www.bos.kemdikbud.go.id),
the
District/Municipal Operational Aid to School
Program may request Written to the bank (with
copies to the school) to delay withdrawal of
funds from school accounts;
5. Blocking of funds and suspension of all
education assistance sourced from State Budget
in the following year to the province/regency
/municipality, if it is proven that the violation is
committed intentionally and systematically to
gain personal, and/or group benefits;
6. Other sanctions in accordance with the
provisions of legislation.
5.
Policy Impact of Operati onal Ai d to School
Program Funds
In general, Indonesian people respond well to the
policy of Operational Aid to School Program. This is evident
fro m the World Ban k survey on School Based Management in
2010, it turns out that this fund can lower the dropout rate to
81%; Increase transition of elementary school students to
junior h igh school up to 90%; Reducing school levies by 63%;
61
Increase the inclusion of poor students to school up to 74%;
Increase book availability in schools up to 94%; Increase
school authority to 94%; And improve student achievement
90%. Thus, in general the policies of the Operational Aid to
School Program by the commun ity are welco med. Although in
the process of implementation of the policy, not all people
always feel co mfortable, this happens when parents who
happen to their children do not get special assistance students
belonging to poor students protest the existence of the policy.
They see it that it is used only for certain people. Whereas the
intended parents are programs outside the Operational A id to
School Program.
Another negative impact of Operational Aid to
School Program is the frequency of friendship of parents with
teachers and guardians board becomes very small, most
fortunate to be present when distributed report cards or when
invited only. In fact, somet imes there are cross -polls between
the community and the school and/or with the school
committee on the use of the Fund. This is where the
importance of the school always to socialize the use of funds
in accordance with applicable procedures, such as conducted
at meetings with parents of learners. Subsequent budget
transfers and use of bulletin boards are made known to the
public.
6.
1.
2.
3.
4.
Solutions on Operati onal Ai d to School Program
Implementati on Policy Problems
The allocation of funds should be based on the needs
of the school, so as not to overlap between the needs
with the budget provided. Sometimes schools that
have few needs and there are many needs schools. If
the budgets of all schools are the same, in schools
with little need to provoke corruption due to
excessive budgets, whereas in schools whose needs
will become unmet needs.
Preventing corruption of funds at the central level
(Ministry of National Education) is mainly related to
safe guarding funds, then Kemendiknas together with
the min ister of finance and interior min ister must
keep coordinating about the development of
Operational Aid to School Program imp lementation
and conduct inspection and supervision on the
Operational Aid to School Management Team
Central, Provincial, and District / City programs are
also in the three ministries by the authorities.
The education office asks for a poke or forces the
school to make procurement of goods to a certain
company that has been appointed office. To that end,
the supervisor / inspectorate must conduct
supervision / monitoring and also coordination with
the head of district / city about Operational Aid to
School Program.
Avoidance of principals using funds for personal
benefit through embezzlement, mark-ups or markdowns, schools are required to install the Central,
Provincial, and District / Municipal Operational Aid
to School Program receipts and the expenditures /
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017
uses of these funds in the school concerned . So that
school budget transparency is realized properly. In
addition, the supervision of relevant institutions and
the concern of the community or non-governmental
organizations to guard them.
Thus, it is clear that in implementing the policy of
using Operational A id to School Program funds, the
supervisory function is very poor. There is no participation,
transparency, and accountability in the budget implementation
process at all levels of the organizers, the Min istry of National
Education, the education office, or the school. At the central
level, the budgeting process is also monopolized by the
Ministry of Nat ional Education, consequently the interests of
ministries that are generally more fu lfilled, rather than
precedence are necessary.
7.
Strategy on Handling Problems
Eliminating the subsidized education policy is clearly
not a solution, since the core of education is the primary need
that must be met, and the mandate of the Act to provide free
services at the level of basic education. Ho wever, at least there
are some strategies / steps that may be taken by the
government to tackle the problem, namely (1) to rev iew
existing policies and keep imp roving them; (2) pay attention to
the fund equitably; (3) to imp lement effect ive and efficient
controls as well as supervision; and (4) to provide assistance
from competent experts.
VI. CONCLUSION
Public policy is the government's effort to imp rove
the situation in a better direction, including education policy in
the effort to co mplete the 9-year co mpulsory education. In this
case the government has issued a policy through [15]
concerning Subsidy Reduction Compensation Program
(PKPS) - Fuel Petro leu m fo r Operational Aid to School
Program. When implementing it somet imes found difficulty,
as in the mechanism of disbursement of funds originally came
fro m the center. But since mid-2010 Operational Aid to
School Program funds have been transferred to local
governments that will be the source of the Regional Budget.
So now schools do not receive directly fro m central accounts,
but are sourced from Regional Budget.
In its imp lementation, the policy of fund usage of
Operational Aid to School Program in Indonesia basically
goes well and correctly. Although sometimes there are only
obstacles (internal and external school concerned). But it is a
normal thing and still within reasonable limits. Nevertheless,
the misuse of Operational Aid to School Program fund
management is still widely found in some areas, the most
frequent cases are the inflation of student numbers, misuse of
funds, and even fictitious data and reporting often adorn the
newspaper about the misuse of the funds. This may also be
triggered by a running system, poor supervision and poor
public participation, resulting in the objective of subsidizing
the Operational A id to School Program itself to be less and
less likely to dimin ish. For that we need preventive action
62
fro m every institution and elements of this nation for the
progress and effectiveness of this fund management. A mong
them review the policies that have been set. Another solution
that can be tried is accompaniment by a competent expert can
facilitate the management and effectiveness of the use of funds
Operational Aid to School Program, Educational
Admin istration students, as well as experts in the field of
managerial education can be a major co mpanion and help in
directing, this is due to lack of professional personnel Related
school administration and management in school. These
proposals include, the fulfillment of eight national education
standards, trustworthy leadership, community ro le and crit ical
in terms of education, govern ment consistent with leg islation
& recruitment in the world of competency-based education.
[5]
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[2]
[3]
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