BOS FUND ALLOCATION POLICY (A Site Study at State Elementary School of Kedung Pucang Purworejo) BOS Fund Allocation Policy (A Site Study at State Elementary School of Kedung Pucang Purworejo).
BOS FUND ALLOCATION POLICY
(A Site Study at State Elementary School of Kedung Pucang Purworejo)
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting Magister Degree
in Educational Management Department
By:
Tri Murnihati
Q. 100.100.238
GRADUATE SCHOOL
MUHAMMADIYAH UNIVERSITY OF SURAKARTA
2013
i
CONSULTANT NOTE
Prof. Dr. Bambang Sumardjoko.
Fist Consultant
Subject: Thesis of Tri Murnihati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, February 2013
Consultant
Prof. Dr. Bambang Sumardjoko.
ii
CONSULTANT NOTE
Dr. Phil Dewi Candraningrum,M.Ed.
Second Consultant
Subject: Thesis of Tri Murnihati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, February 2013
Consultant
Dr. Phil Dewi Candraningrum,M.Ed.
iii
ADVISOR APPROVED
BOS FUND ALLOCATION POLICY
(A Site Study at State Elementary School of Kedung Pucang Purworejo)
Prepared by
TRI MURNIHATI
This thesis has been examined by the board of examiner on
February 14th 2013
And has been declared
THE EXAMIBER BOARD
Advisor I
Ather Advisor
Prof. Dr. Bambang Sumaardjoko
Prof. Dr. Budi Murtiyasa
Advisor II
Prof. Phil Dewi Candraningrum,M.Ed.
…………………………………………………
Advisor III
……………………………………………….
…………………………………………………
Surakarta, Februari 14th 2013
Muhammadiyah University of Surakarta
Graduate Program
Director
Prof. Dr. Khudzaifah Dimyati, SH., M. Hum.
iv
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below:
Name
: Tri Murnihati
Number
: Q. 100.100.238
Study Program
: Master of Education Management
Concentration
: Management of Education System
Thesis Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
Certify that the thesis which I submit is really the result of my own work,
except the quotations and summaries that everything I have explained in the
source, and if later proven or can prove my thesis is the result of plagiarism, then
I am willing if the degree and university diploma given to me will be canceled.
Surakarta, February 2013
The statement maker,
Tri Murnihati
v
MOTTO
1. True wealth is health, not gold and silver. Mahatma Gandhi
2. Our most important element is not the brain. However, on what our brains
lead-personality, heart, kindness, and progressive ideas. Fyodor Dostoyevsky
DEDICATION
I dedicate this thesis to my University and
my beloved family
vi
ACKNOWLEDGMENT
Praise and gratitude to Allah SWT, for blessing the writer in accomplishing
this research paper entitled BOS Fund Allocation Policy (A Site Study at State
Elementary School of Kedung Pucang Purworejo). This thesis is one of academic
requirements to get the degree of Educational Management Master of Graduate
School, Muhammadiyah University of Surakarta.
This research paper would not be finished without help and support from
others. Therefore, in this occasion the writer would like to thank to those who
had helped either morally or materially until the completion of this research
paper.
1.
Prof. Dr. Bambang Setiaji, Rector of Surakarta Muhammadiyah University
who has given a variety of facilities in completing studies at Muhammadiyah
University of Surakarta.
2.
Prof. Dr. Khudzaifah Dimyati, M. Hum., Director of Graduate School at
Muhammadiyah University of Surakarta, who gave the opportunity to the
writer to continue the study.
3.
Prof. Dr. Bambang Sumardjoko., the first advisor that had given support and
suggestion to the writer in the process of writing this thesis.
4.
Prof. Phil Dewi Candraningrum,M.Ed. the second advisor that had given
guidance and advise to the writer.
5.
The principal, staffs, and teachers of State Elementary School of Kedung
Pucang Purworejo that had assisted in this research process.
With the completion of the writing of this research paper, the writer
recognizes there are many things that need to be refined. Constructive criticisms
and suggestions are encouraged to the reader for the perfection of this thesis.
Surakarta, February 2013
Writer,
vii
ABSTRACT
Tri Murnihati. Q. 100.100.238. BOS Fund Allocation Policy (A Site Study at State
Elementary School of Kedung Pucang Purworejo). Thesis. Graduate School.
Muhammadiyah University of Surakarta.
The objectives of this study were to describe (1) characteristic of BOS fund
allocation planning at State Elementary School of Kedung Pucang Purworejo; (2)
characteristic of the use of BOS fund at State Elementary School of Kedung Pucang
Purworejo; and (3) characteristic of the accountability of the use of BOS fund at
State Elementary School of Kedung Pucang Purworejo.
It was a qualitative research using ethnography design. The main subjects
included the principal, BOS treasurer, and teachers. Data collection methods used
interview, observation, and documentation. Data analysis was started from data
collection, then (2) data reduction, (3) data display, and (4) drawing conclusion.
Checking of data validity used credibility, transferability, confirmability, and
dependability.
The findings suggested that (1) the allocation of School Operational Assistance
(BOS) fund planning in State Elementary School of Kedung Pucang Purworejo was
conducted in a democratic and transparent manner. Principal formed a
management team for School Operational Assistance (BOS) and conducted need
analysis with the principle of priority and recorded students who received the fund
together. The allocation plan was contained in the school proposed document
where the need of learning was allocated by 70%. This percentage was greater
than honorary that was only 20%. (2) Use of the fund in SDN Kedung Pucang was
done on a quarterly basis by planning it first. The amount of School Operational
Assistance (BOS) fund to be used by State Elementary School of Kedung Pucang
was Rp. 27,840,000.00. It would be spent on goods and services, including the
operational needs of schools as learning needs of students. Beyond the
operational needs of the school were not allowed to use the fund. Use of the fund
was by concerning the quality, availability, and affordability of goods / services of
the school operational needs. (3) Accountability of the use of School Operational
Assistance (BOS) fund was done by the preparation of financial accountability
report. The content of the report included a document of the realization of the use
of fund, letter of accountability, School Operational Assistance (BOS) fund
accounting, and also evidence of expenditure such as receipts signed by the
principal. The report would be sent to BOS management team in Purworejo on a
quarterly basis. In addition to being accounted to District management team, it
was also accounted to school citizens through hanging the accountability report on
the bulletin board, installation of banners, as well as dissemination of the use of
the fund.
Keywords: School Operational Assistance (BOS), planning, using, accountability
viii
ABSTRAK
Tri Murnihati. Q. 100.100.238. Kebijakan Alokasi Dana BOS (Studi Situs SD Negeri
Kedung Pucang Purworejo). Tesis. Program
Pascasarjana Universitas
Muhammadiyah Surakarta. 2012.
Tujuan penelitian ini adalah untuk mendeskripsikan (1) perencanaan alokasi
dana BOS di SD Negeri Kedung Pucang Purworejo, (2) penggunaan dana BOS di SD
Negeri Kedung Pucang Purworejo, dan (3) pertanggungjawaban penggunaan dana
BOS di SD Negeri Kedung Pucang Purworejo.
Jenis penelitian ini adalah kualitatif dengan desain etnografi. Subjek utama
penelitian adalah Kepala Sekolah, bendahara BOS, dan Guru. Metode
pengumpulan data menggunakan wawancara, observasi, dan dokumentasi.
Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi data, (3) display data,
dan (4) penarikan kesimpulan. Uji keabsahan data menggunakan kredibilitas,
tranferabilitas, konfirmabilitas dan dependabilitas.
Hasil Penelitian ini adalah (1). Perencanaan alokasi dana BOS di SDN Kedung
Pucang Purworejo dilakukan secara demokratis dan transparan. Kepala sekolah
membentuk tim manajemen BOS sekolah dan melakukan analisis kebutuhan
dengan prinsip prioritas serta mendata siswa penerima BOS secara bersama-sama.
Perencanaan alokasi dana BOS tertuang dalam dokumen RKAS dimana kebutuhan
pembelajaran dialokasikan sebesar 70%. Persenatse tersebut lebih besar
dibandingkan dengan honoraroium yang hanya sebesar 20% saja. (2) Penggunaan
dana BOS di SDN Kedung Pucang dilakukan setiap triwulan dengan menyusun
rencana penggunaan terlebih dahulu. Dana BOS yang akan digunakan setiap
triwulan oleh SDN Kedung Pucang sebesar Rp. 27.840.000,00. Dana tersebut akan
dibelanjakan barang dan jasa yang termasuk kebutuhan operasional sekolah
seperti kebutuhan pembelajaran siswa. (3) Pertanggungjawaban penggunaan dana
BOS di SDN Kedung Pucang dilakukan dengan penyusunan laporan
pertanggungjawaban penggunaan dana BOS. Adapun isi laporan tersebut meliputi
dokumen realisasi penggunaan dana, surat pertanggungjawaban, pembukuan
dana bos, dan juga bukti pengeluaran dana seperti kwitansi yang ditandatangani
oleh kepala sekolah. Laporan pertanggungjawaban akan dikirim kepada tim
manajemen BOS Kabupaten Purworejo dan diinformasikan kepada warga sekolah
melalui pemasangan SPJ di papan pengumuman, pemasangan spanduk, dan juga
sosialisasi mengenai penggunaan dana BOS.
Kata kunci: bos, perencanaan, penggunaan, pertanggungjawaban
ix
TABLE OF CONTENT
TITLE ....................................................................................................................
i
CONSULTANT NOTE ............................................................................................
ii
ADVISOR APPROVED ..........................................................................................
iv
THE STATEMENT OF THESIS AUTHENTICITY ......................................................
v
MOTTO ................................................................................................................
vi
ACKNOWLEDGEMENT ........................................................................................
vii
ABSTRACT ...........................................................................................................
viii
ABSTRAK .............................................................................................................
ix
TABLE OF CONTENT ............................................................................................
x
INTRODUCTION ....................................................................
1
A. Research Background ......................................................
1
B. Research Focus................................................................
4
C. Research Objective..........................................................
5
D. Research Benefit .............................................................
5
E. Glossary ............................................................................
6
THEORY .................................................................................
7
A. School Operational Assistance (BOS) Fund .....................
7
B. Management of School Fund ..........................................
9
C. Previous Studies ..............................................................
12
RESEARCH METHOD ...................................................................
17
A. Type and Design of Research ..........................................
17
B. Research Location ...........................................................
17
C. The Role of Researcher ..................................................
18
D. Data, Data Source, and Informant ..................................
18
CHAPTER I
CHAPTER II
CHAPTER III
x
CHAPTER IV
E. Data Collection Technique ..............................................
20
F. Data Analysis Techniques ...............................................
21
G. Data Validity ....................................................................
22
DATA DESCRIPTION AND FINDING ......................................
23
A. Data Description..............................................................
23
1. Characteristics of Planning School
Operational Assistance (BOS) Fund Allocation .........
23
2. Characteristics on Use of School Operational
Assistance (BOS) Fund at State Elementary
School of Kedung Pucang .........................................
29
3. Characteristics of the Accountability of the
Use of School Operational Assistance (BOS)
Fund at State Elementary School of Kedung
CHAPTER V
Pucang Purworejo .....................................................
34
B. Findings ...........................................................................
38
DISCUSSION AND PROPOSITION ...........................................
41
A. Discussion ........................................................................
41
1. Characteristics of Planning School
Operational Assistance (BOS) Fund
Allocation ..................................................................
41
2. Characteristics on Use of School Operational
Assistance (BOS) Fund at State Elementary
School of Kedung Pucang .........................................
45
3. Characteristics of the Accountability of the
Use of School Operational Assistance (BOS)
Fund at State Elementary School of Kedung
CHAPTER VI
Pucang Purworejo .....................................................
48
B. Proposition .......................................................................
52
CLOSING .................................................................................
53
xi
A. Conclusion ........................................................................
53
B. Implication .......................................................................
54
C. Recommendation .............................................................
55
REFERENCES .......................................................................................................
57
APPENDIX............................................................................................................
59
xii
(A Site Study at State Elementary School of Kedung Pucang Purworejo)
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting Magister Degree
in Educational Management Department
By:
Tri Murnihati
Q. 100.100.238
GRADUATE SCHOOL
MUHAMMADIYAH UNIVERSITY OF SURAKARTA
2013
i
CONSULTANT NOTE
Prof. Dr. Bambang Sumardjoko.
Fist Consultant
Subject: Thesis of Tri Murnihati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, February 2013
Consultant
Prof. Dr. Bambang Sumardjoko.
ii
CONSULTANT NOTE
Dr. Phil Dewi Candraningrum,M.Ed.
Second Consultant
Subject: Thesis of Tri Murnihati
To
: The Director of Graduate School
Muhammadiyah University of Surakarta
Assalamualaikum warahmatullahi wabarakatuh
After reading and giving suggestion to the thesis of this identity.
Name
: Tri Murnihati
Student number
: Q. 100.100.238
Department
: Educational Management
Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
This thesis has been approved to be examined by the board of examiners of
Graduate School, Muhammadiyah University of Surakarta.
Wassalamualaikum warahmatullahi wabarakatuh
Surakarta, February 2013
Consultant
Dr. Phil Dewi Candraningrum,M.Ed.
iii
ADVISOR APPROVED
BOS FUND ALLOCATION POLICY
(A Site Study at State Elementary School of Kedung Pucang Purworejo)
Prepared by
TRI MURNIHATI
This thesis has been examined by the board of examiner on
February 14th 2013
And has been declared
THE EXAMIBER BOARD
Advisor I
Ather Advisor
Prof. Dr. Bambang Sumaardjoko
Prof. Dr. Budi Murtiyasa
Advisor II
Prof. Phil Dewi Candraningrum,M.Ed.
…………………………………………………
Advisor III
……………………………………………….
…………………………………………………
Surakarta, Februari 14th 2013
Muhammadiyah University of Surakarta
Graduate Program
Director
Prof. Dr. Khudzaifah Dimyati, SH., M. Hum.
iv
THE STATEMENT OF THESIS AUTHENTICITY
I undersigned below:
Name
: Tri Murnihati
Number
: Q. 100.100.238
Study Program
: Master of Education Management
Concentration
: Management of Education System
Thesis Title
: BOS Fund Allocation Policy (A Site Study
at State Elementary School of Kedung Pucang Purworejo)
Certify that the thesis which I submit is really the result of my own work,
except the quotations and summaries that everything I have explained in the
source, and if later proven or can prove my thesis is the result of plagiarism, then
I am willing if the degree and university diploma given to me will be canceled.
Surakarta, February 2013
The statement maker,
Tri Murnihati
v
MOTTO
1. True wealth is health, not gold and silver. Mahatma Gandhi
2. Our most important element is not the brain. However, on what our brains
lead-personality, heart, kindness, and progressive ideas. Fyodor Dostoyevsky
DEDICATION
I dedicate this thesis to my University and
my beloved family
vi
ACKNOWLEDGMENT
Praise and gratitude to Allah SWT, for blessing the writer in accomplishing
this research paper entitled BOS Fund Allocation Policy (A Site Study at State
Elementary School of Kedung Pucang Purworejo). This thesis is one of academic
requirements to get the degree of Educational Management Master of Graduate
School, Muhammadiyah University of Surakarta.
This research paper would not be finished without help and support from
others. Therefore, in this occasion the writer would like to thank to those who
had helped either morally or materially until the completion of this research
paper.
1.
Prof. Dr. Bambang Setiaji, Rector of Surakarta Muhammadiyah University
who has given a variety of facilities in completing studies at Muhammadiyah
University of Surakarta.
2.
Prof. Dr. Khudzaifah Dimyati, M. Hum., Director of Graduate School at
Muhammadiyah University of Surakarta, who gave the opportunity to the
writer to continue the study.
3.
Prof. Dr. Bambang Sumardjoko., the first advisor that had given support and
suggestion to the writer in the process of writing this thesis.
4.
Prof. Phil Dewi Candraningrum,M.Ed. the second advisor that had given
guidance and advise to the writer.
5.
The principal, staffs, and teachers of State Elementary School of Kedung
Pucang Purworejo that had assisted in this research process.
With the completion of the writing of this research paper, the writer
recognizes there are many things that need to be refined. Constructive criticisms
and suggestions are encouraged to the reader for the perfection of this thesis.
Surakarta, February 2013
Writer,
vii
ABSTRACT
Tri Murnihati. Q. 100.100.238. BOS Fund Allocation Policy (A Site Study at State
Elementary School of Kedung Pucang Purworejo). Thesis. Graduate School.
Muhammadiyah University of Surakarta.
The objectives of this study were to describe (1) characteristic of BOS fund
allocation planning at State Elementary School of Kedung Pucang Purworejo; (2)
characteristic of the use of BOS fund at State Elementary School of Kedung Pucang
Purworejo; and (3) characteristic of the accountability of the use of BOS fund at
State Elementary School of Kedung Pucang Purworejo.
It was a qualitative research using ethnography design. The main subjects
included the principal, BOS treasurer, and teachers. Data collection methods used
interview, observation, and documentation. Data analysis was started from data
collection, then (2) data reduction, (3) data display, and (4) drawing conclusion.
Checking of data validity used credibility, transferability, confirmability, and
dependability.
The findings suggested that (1) the allocation of School Operational Assistance
(BOS) fund planning in State Elementary School of Kedung Pucang Purworejo was
conducted in a democratic and transparent manner. Principal formed a
management team for School Operational Assistance (BOS) and conducted need
analysis with the principle of priority and recorded students who received the fund
together. The allocation plan was contained in the school proposed document
where the need of learning was allocated by 70%. This percentage was greater
than honorary that was only 20%. (2) Use of the fund in SDN Kedung Pucang was
done on a quarterly basis by planning it first. The amount of School Operational
Assistance (BOS) fund to be used by State Elementary School of Kedung Pucang
was Rp. 27,840,000.00. It would be spent on goods and services, including the
operational needs of schools as learning needs of students. Beyond the
operational needs of the school were not allowed to use the fund. Use of the fund
was by concerning the quality, availability, and affordability of goods / services of
the school operational needs. (3) Accountability of the use of School Operational
Assistance (BOS) fund was done by the preparation of financial accountability
report. The content of the report included a document of the realization of the use
of fund, letter of accountability, School Operational Assistance (BOS) fund
accounting, and also evidence of expenditure such as receipts signed by the
principal. The report would be sent to BOS management team in Purworejo on a
quarterly basis. In addition to being accounted to District management team, it
was also accounted to school citizens through hanging the accountability report on
the bulletin board, installation of banners, as well as dissemination of the use of
the fund.
Keywords: School Operational Assistance (BOS), planning, using, accountability
viii
ABSTRAK
Tri Murnihati. Q. 100.100.238. Kebijakan Alokasi Dana BOS (Studi Situs SD Negeri
Kedung Pucang Purworejo). Tesis. Program
Pascasarjana Universitas
Muhammadiyah Surakarta. 2012.
Tujuan penelitian ini adalah untuk mendeskripsikan (1) perencanaan alokasi
dana BOS di SD Negeri Kedung Pucang Purworejo, (2) penggunaan dana BOS di SD
Negeri Kedung Pucang Purworejo, dan (3) pertanggungjawaban penggunaan dana
BOS di SD Negeri Kedung Pucang Purworejo.
Jenis penelitian ini adalah kualitatif dengan desain etnografi. Subjek utama
penelitian adalah Kepala Sekolah, bendahara BOS, dan Guru. Metode
pengumpulan data menggunakan wawancara, observasi, dan dokumentasi.
Analisa data diawali dari (1) Pengumpulan Data, (2) reduksi data, (3) display data,
dan (4) penarikan kesimpulan. Uji keabsahan data menggunakan kredibilitas,
tranferabilitas, konfirmabilitas dan dependabilitas.
Hasil Penelitian ini adalah (1). Perencanaan alokasi dana BOS di SDN Kedung
Pucang Purworejo dilakukan secara demokratis dan transparan. Kepala sekolah
membentuk tim manajemen BOS sekolah dan melakukan analisis kebutuhan
dengan prinsip prioritas serta mendata siswa penerima BOS secara bersama-sama.
Perencanaan alokasi dana BOS tertuang dalam dokumen RKAS dimana kebutuhan
pembelajaran dialokasikan sebesar 70%. Persenatse tersebut lebih besar
dibandingkan dengan honoraroium yang hanya sebesar 20% saja. (2) Penggunaan
dana BOS di SDN Kedung Pucang dilakukan setiap triwulan dengan menyusun
rencana penggunaan terlebih dahulu. Dana BOS yang akan digunakan setiap
triwulan oleh SDN Kedung Pucang sebesar Rp. 27.840.000,00. Dana tersebut akan
dibelanjakan barang dan jasa yang termasuk kebutuhan operasional sekolah
seperti kebutuhan pembelajaran siswa. (3) Pertanggungjawaban penggunaan dana
BOS di SDN Kedung Pucang dilakukan dengan penyusunan laporan
pertanggungjawaban penggunaan dana BOS. Adapun isi laporan tersebut meliputi
dokumen realisasi penggunaan dana, surat pertanggungjawaban, pembukuan
dana bos, dan juga bukti pengeluaran dana seperti kwitansi yang ditandatangani
oleh kepala sekolah. Laporan pertanggungjawaban akan dikirim kepada tim
manajemen BOS Kabupaten Purworejo dan diinformasikan kepada warga sekolah
melalui pemasangan SPJ di papan pengumuman, pemasangan spanduk, dan juga
sosialisasi mengenai penggunaan dana BOS.
Kata kunci: bos, perencanaan, penggunaan, pertanggungjawaban
ix
TABLE OF CONTENT
TITLE ....................................................................................................................
i
CONSULTANT NOTE ............................................................................................
ii
ADVISOR APPROVED ..........................................................................................
iv
THE STATEMENT OF THESIS AUTHENTICITY ......................................................
v
MOTTO ................................................................................................................
vi
ACKNOWLEDGEMENT ........................................................................................
vii
ABSTRACT ...........................................................................................................
viii
ABSTRAK .............................................................................................................
ix
TABLE OF CONTENT ............................................................................................
x
INTRODUCTION ....................................................................
1
A. Research Background ......................................................
1
B. Research Focus................................................................
4
C. Research Objective..........................................................
5
D. Research Benefit .............................................................
5
E. Glossary ............................................................................
6
THEORY .................................................................................
7
A. School Operational Assistance (BOS) Fund .....................
7
B. Management of School Fund ..........................................
9
C. Previous Studies ..............................................................
12
RESEARCH METHOD ...................................................................
17
A. Type and Design of Research ..........................................
17
B. Research Location ...........................................................
17
C. The Role of Researcher ..................................................
18
D. Data, Data Source, and Informant ..................................
18
CHAPTER I
CHAPTER II
CHAPTER III
x
CHAPTER IV
E. Data Collection Technique ..............................................
20
F. Data Analysis Techniques ...............................................
21
G. Data Validity ....................................................................
22
DATA DESCRIPTION AND FINDING ......................................
23
A. Data Description..............................................................
23
1. Characteristics of Planning School
Operational Assistance (BOS) Fund Allocation .........
23
2. Characteristics on Use of School Operational
Assistance (BOS) Fund at State Elementary
School of Kedung Pucang .........................................
29
3. Characteristics of the Accountability of the
Use of School Operational Assistance (BOS)
Fund at State Elementary School of Kedung
CHAPTER V
Pucang Purworejo .....................................................
34
B. Findings ...........................................................................
38
DISCUSSION AND PROPOSITION ...........................................
41
A. Discussion ........................................................................
41
1. Characteristics of Planning School
Operational Assistance (BOS) Fund
Allocation ..................................................................
41
2. Characteristics on Use of School Operational
Assistance (BOS) Fund at State Elementary
School of Kedung Pucang .........................................
45
3. Characteristics of the Accountability of the
Use of School Operational Assistance (BOS)
Fund at State Elementary School of Kedung
CHAPTER VI
Pucang Purworejo .....................................................
48
B. Proposition .......................................................................
52
CLOSING .................................................................................
53
xi
A. Conclusion ........................................................................
53
B. Implication .......................................................................
54
C. Recommendation .............................................................
55
REFERENCES .......................................................................................................
57
APPENDIX............................................................................................................
59
xii