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ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2017 DI SMA ISLAM DEMPO TIMUR PASEAN PAMEKASAN

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2017 DI SMA ISLAM DEMPO TIMUR PASEAN PAMEKASAN
 
Creator Halik, Abdul
Hidayati, Nur
Amin, Mohammad
 
Description ABSTRACTThis study aims to explain the management of the school operationalassistance fund (BOS) in 2017 at Pempan Pamekasan East Dempo Middle School.This study uses a qualitative descriptive approach. Interview, documentation andobservation as data collection. Data analysis used includes data collection, datareduction, data presentation, conclusion and verification and final conclusions.The results of this study indicate that (1) the planning of BOS SMAI funds carriedout the preparation of RKAS and RAB. (2) implementation of BOS SMAI funds,quarterly disbursement of funds, withdrawal of funds by treasurers andprincipals, use of funds for school non-personnel operational activities,expenditures made by goods / services shopping teams, bookkeeping carried outby treasurers based on evidence (3) supervision is carried out internally andexternally (4) reporting of funds is carried out every semester.Keywords: BOS High School Fund. Planning, Implementation, SupervisionAnd Evaluation, Reporting.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1447
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1447/1419
 
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