ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMPN 2 SABAK AUH KABUPATEN SIAK

Abstract

This study aims to determine the suitability of the management of School Operational Assistance (BOS) funds with the technical instructions (Juknis) in 2022 at SMPN 2 Sabak Auh, Siak Regency. The type of research conducted by the author is descriptive research, namely the author collects data obtained from research objects and other literature, then describes it in detail. The types of data used are primary data and secondary data, where primary data is the result of interviews in the form of questions and answers with the Principal, Treasurer, Head of Administration. Secondary data in the form of organizational structure, profile of SMPN 2 Sabak Auh, and data regarding cash receipts and disbursements of School Operational Assistance (BOS) funds. The data analysis technique used is the descriptive method. From the results of the study, the author can conclude that the Analysis of School Operational Assistance Fund Management (BOS) at SMPN 2 Sabak Auh, Siak Singingi Regency is in accordance with the 2022 Technical Instructions (Juknis).