ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura)
DOI:
https://doi.org/10.52062/jakd.v15i1.1468Abstract
This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in
2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds management
has been said to be efficient.
Downloads
References
Arikunto, S. (2006). Prosedur Penelitian : Suatu Pendekatan Praktik (Edisi Revisi). In Jakarta: Rineka
Cipta. https://doi.org/10.1017/CBO9781107415324.004
Arikunto, S. (2010). Suatu Pendekatan Praktik. Cetakan Ke-14. Jakarta.
https://doi.org/10.1371/journal.pone.0035079
Eisenhardt, K. M. (1989). ._Eisenhardt - Agency Theory.pdf (pp. 57–74 vol. 14). pp. 57–74 vol. 14.
Retrieved from www.jstor.org
Kieso. (2016). Pengertian Akuntansi. ثثثثثث .
Mardiasmo. (2006). Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor
Publik. Jurnal Akuntansi Pemerintah.
Mardiasmo, M. (2016). Sistem Pengukuran Kinerja Sektor Publik: Telaah Kritis Terhadap Kebutuhan
Pengukuran Kinerja Pemerintah Daerah. Unisia. https://doi.org/10.20885/unisia.vol25.iss46.art6
Nopirin, Ph.D. (2000). Pengantar Ilmu Ekonomi Mikro dan Makro. In BPFE-Yogyakarta.
Pendidikan, M., Kebudayaan, D. A. N., & Indonesia, R. (2019). Menteri pendidikan dan kebudayaan
republik indonesia.
Santoso, H. F. (2007). Akuntansi Sektor Publik. Jurnal Akuntansi
Arikunto, S. (2006). Prosedur Penelitian : Suatu Pendekatan Praktik (Edisi Revisi). In Jakarta: Rineka
Cipta. https://doi.org/10.1017/CBO9781107415324.004
Arikunto, S. (2010). Suatu Pendekatan Praktik. Cetakan Ke-14. Jakarta.
https://doi.org/10.1371/journal.pone.0035079
Eisenhardt, K. M. (1989). ._Eisenhardt - Agency Theory.pdf (pp. 57–74 vol. 14). pp. 57–74 vol. 14.
Retrieved from www.jstor.org
Kieso. (2016). Pengertian Akuntansi. ثثثثثث .
Mardiasmo. (2006). Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor
Publik. Jurnal Akuntansi Pemerintah.
Mardiasmo, M. (2016). Sistem Pengukuran Kinerja Sektor Publik: Telaah Kritis Terhadap Kebutuhan
Pengukuran Kinerja Pemerintah Daerah. Unisia. https://doi.org/10.20885/unisia.vol25.iss46.art6
Nopirin, Ph.D. (2000). Pengantar Ilmu Ekonomi Mikro dan Makro. In BPFE-Yogyakarta.
Pendidikan, M., Kebudayaan, D. A. N., & Indonesia, R. (2019). Menteri pendidikan dan kebudayaan
republik indonesia.
Santoso, H. F. (2007). Akuntansi Sektor Publik. Jurnal Akuntansi.
Sari, D. R. (2017). Persepsi Akuntan Pendidik terhadap Konsep Dasar , Pengukuran dan
Pengungkapan Akuntansi Lingkungan. Jurnal Akuntansi.
Siagaan. (2014). Pengertian Efektivitas dan Landasan Teori Efektivitas | Literatur Buku.
Sugiyono. (2013a). Metode Penelitian Manajemen. Alfabeta.
Sugiyono. (2013b). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D.
Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, Dan R&D.
https://doi.org/10.1007/s13398-014-0173-7.2
Sugiyono. (2014). Teknik Pengumpulan Data. In Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Jurnal Akuntansi & Keuangan Daerah Volume 15, Nomor 1, Mei 2020: 92–99
https://doi.org/10.3354/dao02420
Suharsimi Arikunto. (1993). Prosedur Penelitian: Suatu Pendekatan Penelitian. Rineka Cipta.
https://doi.org/10.1021/ol7029646
Sujarweni, W. V. (2015). Metodologi Penelitian Bisnis & Ekonom. In Metodologi Penelitian Bisnis &
Ekonomi.
Susilawati, & Riana, D. S. (2014). Standar Akuntansi Pemerintahan dan Sistem Pengendalian Intern
Sebagai Anteseden Kualitas Laporan Keuangan Pemerintah Daerah. STAR – Study & Accounting
Research.
Tjhen, F. T., Saleh, M. H., & Stinjak, T. J. (2012). Akuntansi Manajemen. Akuntansi Manajemen
.png)
.png)
.png)
.png)
.png)
.jpg)
