ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SD NEGERI 010 BUKIT KAUMAN KECAMATAN KUANTAN MUDIK KABUPATEN KUANTAN SINGINGI

Abstract

This research background by Research this time was motivated by the use of School Operational Assistance (BOS) funds which were not well targeted at the 010 Bukit Kauman Public Elementary School. Examples of maintenance of buildings that are not exactly the target of observation are seeing the paint of the school building that has faded, and the condition of the office is inadequate, and the tile floor has been cracked. This study aims to determine the suitability of the management of School Operational Assistance (BOS) funds in SD 010 Negeri Bukit Kauman with technical guidance in 2017. The type of research conducted by the author is comparative descriptive qualitative research, namely the author collects data obtained from the object of research and other literatures, then describe them in detail. The types of data used are primary data and secondary data, where the primary data is an interview to obtain a school profile. Secondary data in the form of documents about the management of School Operational Assistance (BOS) funds and accountability letters. The data analysis technique used is descriptive comparative method, from the results of the study the authors can conclude that the procedure for managing the School Operational Assistance (BOS) funds is in accordance with the technical guidelines for 2017.