Akuntabilitas Dana Bantuan Operasional Sekolah (BOS) Pada Masa Covid19 Tingkat Sekolah Dasar Di Kecamatan Pasir Limau Kapas Kabupaten Rokan Hilir

Fatmah, Fatmah (2022) Akuntabilitas Dana Bantuan Operasional Sekolah (BOS) Pada Masa Covid19 Tingkat Sekolah Dasar Di Kecamatan Pasir Limau Kapas Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

The use of BOS funds in Pasir Limau Kapas District during the Covid 19 period, is still not implemented because there are still schools that do not understand the contents of the Instructions The applicable technicalities in realizing the use of BOS Funds. There was a delay in reporting the accountability for the use of BOS funds by the school to the Education and Culture Office of Rokan Hilir Regency, including the online (K7a) format report to the BOS website. The research method uses qualitative research methods as a technique for data collection and direct interviews with the informants of the Head of the Service, the Secretary of the Service, the Principal of the 001 Panipahan State Elementary School, the 006 Panipahan State Elementary School Principal, and the School Committee. The results showed that the Accountability of School Operational Assistance Funds (BOs) During the Covid19 Period at the Elementary School Level in the Pasir Limau Kapas District, Rokan Hilir Regency was carried out quite well although there were shortcomings, this can be seen from several indicators such as First Legal accountability which almost every year there is a change from policy in the implementation of School Operational Assistance this can be difficult for the school. Second, the accountability process in which the operator from the school still lacks the ability to complete the data input process for school students in order to get the approval of the boss's funds. Third, Program Accountability, where during the Covid period the use of school operational funds was used to adjust the outbreak disaster as well as the report. Fourth, the accountability of this policy is also related to the policies that often change by the central government, but policies in the lower circle of the ROkan Hilir Regency Education and Culture Office have socialized the procedures for data input by school operators. Schools (Boss) During the Covid19 Period, the Elementary School Level in Pasir Limau Kapas District, Rokan Hilir Regency, was the lack of ability of school operators to follow technical instructions that change every year.

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