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All Journal Jurnal Manajemen & Supervisi Pendidikan Sekolah Dasar: Kajian Teori dan Praktik Pendidikan International Research Based Education Journal AL ISHLAH Jurnal Pendidikan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Bitnet: Jurnal Pendidikan Teknologi Informasi Equity in Education Journal (EEJ) Jurnal Pendidikan Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Kahayan : Jurnal Pengabdian Kepada Masyarakat
Piter Joko Nugroho
FKIP Universitas Palangka Raya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Standar Biaya Operasi Non Personalia Jenjang Pendidikan SMA/SMK di Provinsi Kalimantan Tengah : Penelitian Winaryo, Slamet; Radiafilsan, Christian; Nugroho, Piter Joko
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3497

Abstract

This study analyzes the strategy for meeting and the amount of non-personal operating costs (BOPNP) at senior high schools (SMA) and vocational high schools (SMK) in Central Kalimantan Province as a basis for establishing realistic and fair regional cost standards. The research background indicates that the Regular BOS funds are insufficient to cover operational needs, particularly for technology-based learning, facility maintenance, and non-ASN staff honoraria. Using a descriptive qualitative approach, 2021 data was collected through online interviews, observations, and documentation studies of 63 SMA and SMK principals in various regions. The results show that schools implement adaptive financing strategies that are structural, participatory, and collaborative, yet more than 87% remain underfunded, with BOS only covering 45–55% of actual needs. SMA BOPNP needs range from Rp2,750,000–Rp3,500,000 per student per year, and SMK Rp3,500,000–Rp4,750,000, influenced by geographic factors, activity complexity, and low community support due to negative perceptions of levies. The research confirms the need to re-establish the Regional Cost Index-based SBONP to ensure equitable education quality. These findings form the basis for developing a contextual, transparent Regional Operational Assistance (BOSDA) program that is focused on improving the quality of secondary education services.
Co-Authors A.A. Ketut Agung Cahyawan W Anggriani, Yulia Aprianto . Atika Atika Berliani, Teti Christian Radiafilsan Debora Erfinna Lumban Gaol Eric Santosa Eric Santosa Ernawatie Ernawatie, Ernawatie Eshariyani, Eshariyani Febriyanti, Lilik Gibson Simanjorang Hartani Holten Sion, Holten Huda, Imam Nur Hutahaean, Saulim DT Jentry Lumban Batu Lenna Sinaga Limin, Dagai L Manesa Mia Mia Fitriani Astuti Monika Ayu Putri Nabila, Nur Ainun Ningrum, Faradita Ersanti Nor Yunitasari Nunung P. Rahayu Nur Ainun Nabila Nyoto Panjika, Yunus Praja Pebriani, Dian Purnomo, Widiharto Putra, Kharisma Nugraha PUTRI WULANDARI Radiafilsan, Christian Rahayu, Nunung Puji Rahman Rahman Reddy Siram Reddy Siram Reddy Siram, Reddy Rina Wahyuni Safitri, Siska Nur Sahidah Sedek, Melky Setiawan Setiawan Setiawan Setiawan Siboro, Magdalena Simanjorang, Gibson Sinaga, Lenna Slamet Winaryo Slamet Winaryo Sumarnie Sumarnie Sumarnie, Sumarnie Sunardi Sunardi Sunardi Sunardi Teti Berliani Theo Jhoni Hartanto Theo Jhoni Hartanto, Theo Jhoni Widiharto Purnomo Widodo, Petrus Winaryo, Slamet Wulan Sriyani Lumbanraja Yosi Wit Anggraini Yulianti, Indah Yunitasari, Nor