ANALISIS PEMANFAATAN DANA BANTUAN OPERASIONAL SEKOLAH DI SMA DAN SMK

Abstract

AbstrakTujuan penelitian ini adalah untuk mengkaji dana BOS di SMA dan SMK ditinjau dari sumber pendanaan, pemanfaatan dana, dan sebagai upaya peningkatan mutu pembelajaran. Studi ini merupakan penelitian deskriptif dengan pendekatan kuantitatif dan kualitatif. Populasi dalam studi ini adalah seluruh SMA/SMK yang menerima bantuan BOS tahun 2014 baik negeri maupun swasta di kabupaten/kota seluruh Indonesia. Teknik pengambilan sampel kabupaten/ kota menggunakan proporsional random sampling dengan didasarkan pada indeks kapasitas fiskal (IKF) tinggi dan rendah, sedangkan penentuan sampel SMA dan SMK secara random. Responden/sumber data penelitian adalah 64 kepala sekolah dan 64 pengelola BOS di sekolah sampel. Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner, FGD, dan dokumentasi. Data yang diperoleh dianalisis menggunakan metode statistik deskriptif. Hasil penelitian menunjukkan bahwa pemanfaatan dana BOS di SMA dan SMK terbesar digunakan untuk pengadaan buku dan kegiatan ekstrakurikuler efektif dalam membantu kegiatan kurikuler maupun ekstrakurikuler sehingga mampu meningkatkan mutu pembelajaran. AbstractThe purpose of this study is to examine the school operational assistance funds in general and vocational senior high school in terms of source of fund, utilization of fund and as an effort to improve the quality of learning. This study is descriptive research with quantitative and qualitative approach. The population in this study is the entire general and vocational senior high school which receive school operational assistance in 2014 both public and private in districts/cities throughout Indonesia. The sampling technique of districts/cities using proportional random sampling is based on high and low fiscal capacity index, whereas the determination of sample of general and vocational senior high school is random. Respondents/ research data sources were 64 school principals and 64 school operational assistance managers in sample schools. The data in this study were collected by using questionnaires, FGD, and documentation. The data obtained were analyzed using descriptive statistic method. The results showed that the utilization of school operational assistance funds in general and vocational senior high school is used to procure books and extracurricular activities and also effective in helping school activities such as curricular to enhance quality learning.