JAKBS
Vol. 1 No. 4 (2024): Januari - Maret

Analisis Anggaran Dan Realisasi Terhadap Pengelolaan Dana Bos di SMA Negeri 1 Sitiung

Annisa Rahma Asfitrin (Unknown)



Article Info

Publish Date
05 Feb 2024

Abstract

This research evaluates the alignment between the budget and the realization of the School Operational Assistance (BOS) funds in SMA Negeri 1 Sitiung with Articles 13 and 14 of the Minister of Home Affairs Regulation Number 62 of 2011. The study is conducted at SMA Negeri 1 Sitiung, West Sumatra Province. Primary and secondary data serve as the information sources. The research method employed is qualitative descriptive, comparing practices with theory, and concluding findings in a thesis. The results indicate that the management of BOS funds in SMA Negeri 1 Sitiung complies with the applicable BOS guidelines, referring to the Minister of Education and Culture Regulation Number 6 of 2021. The reporting of BOS funds in the school is comprehensive and detailed, ensuring accountability to the government and avoiding issues of delayed disbursement and BOS.

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Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...