Jurnal Pendidikan Akuntansi Indonesia
Vol 16, No 1 (2018): Jurnal Pendidikan Akuntansi Indonesia

THE ANALYSIS OF SCHOOL OPERATIONAL SUPPORT FUNDS’ EFFECTIVENESS

Esti Rahayu (Accounting Education Study Program Yogyakarta State University)
Mimin Nur Aisyah (Lecturer in Accounting Education Department Yogyakarta State University)



Article Info

Publish Date
03 Jul 2018

Abstract

This research aims to determine the effectiveness of the use of BOS funds in SMK Negeri 2 Magelang in 2016 and its SWOT analysis. It was a descriptive research with quantitative and qualitative approach. Data collection methods used were interview and documentation. The research found that the use of BOS funds in SMK Negeri 2 Magelang in 2016 amounted to Rp1,279,348,659.00 from the planned Rp1,614,911,317.00 with the effectiveness of 79%. According to the criteria of the Ministry of National Education (2009), the use of BOS funds is categorized as very effective because the percentage exceeds 70%. The SWOT analysis provides several strategies, including : (1) using BOS funds to improve the competence of students and teachers and thus enhancing school’s existence and achievement (S-O strategy), (2) administering training and capacity building of human resource managers (W-O strategy), (3) improving the internal control and communication with government related to BOS fund management (S-T strategy), and (4) increasing the supervision on the management of BOS funds (W-T strategy). Keywords: Effectiveness, BOS funds, SWOT analysis, BOS strategy

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