THE ANALYSIS OF SCHOOL OPERATIONAL SUPPORT FUNDS' EFFECTIVENESS

Authors

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

DOI:

https://doi.org/10.21831/jpai.v16i1.20163

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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Published

07/03/2018

How to Cite

Rahayu, E., & Aisyah, M. N. (2018). THE ANALYSIS OF SCHOOL OPERATIONAL SUPPORT FUNDS’ EFFECTIVENESS. Jurnal Pendidikan Akuntansi Indonesia, 16(1), 1–11. https://doi.org/10.21831/jpai.v16i1.20163

Issue

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

Section

Articles

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