Management of School Operational Assistance Funds (Bos) at State Junior High School (SMP) Calang, Aceh Jaya Regency in 2020

Policy Implementation Study of Minister of Education and Culture Regulation Number 19 of 2020 concerning Amendments to Minister of Education and Culture Regulation Number 8 of 2020 concerning Regular BOS Technical Guidelines

Abstract

This research aims to determine the principles of using regular School Operational Assistance (BOS) funds at SMP Negeri 1 Calang, Aceh Jaya Regency and to determine the use of BOS funds during the Covid-19 pandemic at SMP Negeri 1 Calang, Aceh Jaya Regency. This research uses a qualitative approach and descriptive research type. In qualitative data analysis, there are three activity streams that occur simultaneously, namely data condentation, display, and conclusion drawing/verification. 1. The effectiveness of the use of BOS funds at SMP Negeri 1 Calang is in accordance with the Regular BOS technical guidelines, but there are still student learning outcomes that have not reached the KKM. Online and offline learning during the pandemic has not fully reached the National Education Standards, and the use of BOS funds has not met the Regular BOS components. The efficiency of using BOS funds at SMP Negeri 1 Calang is good, but there are problems with the minimum costs that must meet additional needs during the pandemic. The quality of learning decreases both online and offline. Transparency in the use of BOS funds in schools has been implemented, but the amount of funds is not published on notice boards, and school committees are not involved in preparing revised RKAS for additional needs during the pandemic. The allocation for using BOS funds during the pandemic has been fulfilled for face-to-face learning, but there are still students who do not comply with health protocols. Non-ASN teacher honorarium payments are in accordance with the agreement, but are often late, and honorary teacher data is not updated in Dapodik as of 31 December 2019. The use of BOS funds during the pandemic was carried out according to recommendations from the Ministry of Education and Culture, but was hampered by internet access and the ability of parents to provide online education facilities such as Android cellphone and data package.