Pengaruh Rencana dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan di SMA Al-Islam Krian Sidoarjo

Authors

  • Indah Sulistyowati Fakultas Ekonomi, Universitas Ma'arif Hasyim Latif , Sidoarjo, Indonesia
  • Darno Darno Fakultas Ekonomi, Universitas Ma'arif Hasyim Latif , Sidoarjo, Indonesia

DOI:

https://doi.org/10.31334/bijak.v16i2.517

Keywords:

Budget Planning, Realization of Use of Funds, Financial Performance, BOS

Abstract

BOS funds are costs allocated by the government specifically to support education in Indonesia. This study aims to examine the effect of BOS budget planning and the realization of the use of BOS funds on financial performance at Al-Islam Krian Sidoarjo High School. The variables used in this study are the BOS budget budget plan and the realization of the use of BOS funds which act as independent variables, as well as financial performance which acts as the dependent variable. The author uses descriptive quantitative methods in this study. The data collection technique carried out in this study was to use primary data obtained directly from the objects studied, namely by distributing questionnaires. The population in this study is the financial report of BOS Al-Islam Krian Sidoarjo High School in 2016-2018. The samples in this study were educators, education staff, and guardians of students who were involved in the BOS management team for the period of 2016 - 2018, with respondents totaling 35 people. The results of the study using multiple linear regression analysis based on the t test can be concluded that BOS budget planning has a significant and positive effect on financial performance and the realization of the use of BOS funds also has a positive and significant effect on financial performance.

References

Haslinda. 2016. Pengaru Perencanaan Anggaran dan Evaluasi Anggaran terhadap-Kinerja Organisasi dengan Standar Biaya sebagai Variabel Moderating (Studi Kasus pemerintah daerah kabupaten Wajo). Skripsi. Makassar. Universitas Islam Negeri Alauddin.

PERMENDIKBUD RI No. 1 Tahun 2018, Petunjuk Teknis Bantuan Operasional Sekolah.

PERMENDIKBUD RI No. 8 Tahun 2017, Petunjuk Teknis Bantuan Operasional Sekolah.

PERMENDIKBUD RI No. 16 Tahun 2016, Petunjuk Teknis Bantuan Operasional Sekolah.

PERMENDIKNAS RI No. 69 Tahun 2009 tentang Standart Biaya Operasi Nasional

Ridwan dan Sunarto. 2007. Pengantar Statistik untuk Penelitian Pendidikan, Sosial, Ekonomi, Komunikasi dan Bisnis. Bandung: Alfabeta.

Sugiyono. 2013. Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta : Bandung

Sumarni, Neni. 2015. Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SMPN 6 Satap Rambah Samo. Artikel Ilmiah. Rokan Hulu. Universitas Pasir Pengaraian

Suyadnya, Kadek. 2015. Analisis Perencanaan dan Realisasi Anggaran dalam Evaluasi Kinerja Perusahaan UD. Agus Kusuma. Artikel Ilmiah. Singaraja. Universitas Ganesha.

Tutus Julantika et al. 2017. Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember). Artikel Ilmiah. Jember. Universitas Jember.

Downloads

Published

2019-09-25

Issue

Vol. 16 No. 2: September 2019

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in Majalah Ilmiah Bijak By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Majalah Ilmiah Bijak spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Bijak will not be held liable for anything that may arise due to the author(s) internal dispute. Majalah Ilmiah Bijak will only communicate with the corresponding author.

5. Miscellaneous

Majalah Ilmiah Bijak will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Bijak editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.