“Dalam penelitian kualitatif, tidak ada pilihan lain daripada menjadikan manusia sebagai instrumen penelitian utama, alasannya
ialah bahwa, segala sesuatunya belum mempunyai bentuk yang pasti. Masalah, fokus penelitian, prosedur penelitian, hipotesis yang
digunakan, bahkan hasil yang diharapkan, itu semuanya tidak dapat ditentukan secara pasti atau jelas sebelumnya. Segala sesuatu masih
perlu dikembangkan sepanjang penelitian itu. Dalam keadaan yang serba tidak pasti dan tidak jelas itu, tidak ada pilihan lain dan hanya
peneliti itu sendiri sebagai alat satu-satunya yang dapat
mencapainya.” And then Lincoln and Guba 1986 on Sugiyono 2013 stated that:
“The instrument of choice in naturalistic inquiry is the human. We shall see that other forms of instrumentation may be used in later
phases of the inquiry, but the human is the initial and continuing mainstay. But if the human instrument has been used extensively in
earlier stages of inquiry, so that an instrument can be constructed that is grounded in the data that the human instru
ment has product.” However, the research depends on the development of the interview
and the collected information during the interview. After the problem is determined then followed by tracing the reading material, whether it is a
book or journals which written related to the topics were chosen.
B. Research Place and Time
This research is performed on SMP Negeri 16 Yogyakarta where is located in Jl. Nagan Lor No. 8, Yogyakarta City. This research has been
done in 12 March 2015 ang 19 March 2015.
C. Research Subject
The research subjects in this research is conducted by Snowball Throwing technique, which is a technique of determining the number of elements
and the determination of informants research done by determining the first element of the informants, prior research conducted. The subject in this
research are school headmaster, school committee, school BOS treasurer, and teacher. In this case the key of the informant is the school headmaster
who has knowledge regarding the management of BOS funds in SMP Negeri 16 Yogyakarta. Then the key informants who have been selected
by the researcher may appoint another person who is considered relevant to provide the data needed by researchers like some teachers, BOS
treasurer and school comittee.
D. Research Intrument
Research Instruments are the measurement tool designed to obtain data on a topic of interest from research subjects. In this research the
instrument that the researcher use are question list and recorder to make sure the researcher do not miss any single word. The question list is
located in appendix section.
E. Data Collection Technique
In this research, all the collected data should be performed by interview section and documentation.
1. Interview
Interview means the activity that going into each other eye contact between the interviewer and interviewee. The most commonly
used definition to explain the meaning of the interview is a form of speech communication involving two people, one side of which is
designed as a transmitter of something for a serious purpose, and the other side is designed to be a correspondent. Both sides are conducting
to speak, listen to each other from time to time Masduki, 2001: 38. In this research, interview is conducted to School Headmaster,
School Committee, school BOS funds treasurer and teachers using unstructured interview technique. Unstructured interview is an
interview that is free where researcher does not use a structured interview guide that is systematically and fully equipped for data
collection. Interview guides use only in the form outlines the problems that will be asked. Sugiyono. 2013: 140. Interview is conducted to
find out the real management of BOS in SMP Negeri 16 Yogyakarta. 2.
Documentation The documents needed in this research are RKAS, SPJ, reporting
financial book related to menagament of BOS funds, proof expenditure, and financial statement.
F. Data Analysis Technique
