Evaluasi Implementasi Program Bantuan Operasional Penyelenggaraan

Abstract

The purpose of this study is to evaluate the implementation of the Operational Cost Program for the Implementation of Early Childhood Education (BOP PAUD). Evaluation research uses the Discrepancy model, which measures the gap between the process of implementing the BOP PAUD fund program and the procedures stipulated in Regulation of the Minister of Education and Culture Number 2 of 2016 concerning Technical Guidelines for the Use of Operational Funds for the Implementation of Early Childhood Education. Evaluation based on the design of the implementation of the BOP PAUD program process, includes: planning, implementation and accountability. The approach in this study is descriptive qualitative with interview data collection techniques and document studies in the form of School Activity and Budget Plans and Accountability Reports. The results of the study, namely: there is a gap in the implementation of the BOP PAUD program in the planning process, channeling of funds, and reporting of fund accountability. The cause of the gap is that BOP PAUD fund managers have not followed the system regulated in financing management.

The Importance of Financial Management and Entrepeneurship Competencies for School Principals

“…Furthermore, the ECE services' reliance on the BOP PAUD as their primary source of revenue has been unsustainable, especially given its misuse and breaches, such as late disbursement (Lalupanda, 2019), alleged fund cuts (Alhamidi, 2022), or even unlawful charges by regional government workers, has continued to occur (Sandi, 2022). As a result, funds distribution issues will disrupt the ECE operations.…”

Pentingnya Kompetensi Manajemen Keuangan dan Kewirausahaan bagi Kepala Sekolah

“…Lebih jauh lagi, kebergantungan layanan PAUD pada BOP PAUD sebagai sumber pemasukan juga tidak berkelanjutan, terutama karena adanya penyalahgunaan dan pelanggaran, seperti keterlambatan pencairan (Lalupanda, 2019), dugaan pemotongan dana (Alhamidi, 2022), atau bahkan pungutan liar oleh pihak pemerintah daerah, yang terus terjadi (Sandi, 2022). Akibatnya, permasalahan dalam distribusi dana akan mengganggu operasional PAUD.…”

Evaluasi Implementasi Program Bantuan Operasional Sekolah (Bos) Di Smk Ypk Kesatuan Jakarta

“…5. Usaha memperoleh persetujuan dari yang berwenang (pengambilan keputusan) dalam tahap ini dilakukan kompromi melalui rapat-rapat untuk mempertimbangkan secara objektif dan subjektif (Fatah, 1998) Sementara berkaitan dengan penelitian yang dilakukan oleh Ervy melani Lalupanda, pada prinsip pembiayaan pendidikan termasuk pendidikan anak usia dini, yang diperlukan adalah aspek manajemen, yaitu bagaimana pengelola mengimplementasikan program BOS tersebut sehingga tepat sasaran dalam mendukung kegiatan operasional secara efektif dan efisien (Lalupanda, 2019).…”