Image of Tinjauan Hukum Terhadap penggunaan dan pertanggung jawaban Keuangan Dana Bos (Bantuan Operasional Sekolah) Berdasarkan peraturan Menteri Pendidikan,Kebudayaan, Riset Dan Teknologi Nomor 2 Tahun 2022 (Studi Di Sman 10 Pekanbaru)
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Tinjauan Hukum Terhadap penggunaan dan pertanggung jawaban Keuangan Dana Bos (Bantuan Operasional Sekolah) Berdasarkan peraturan Menteri Pendidikan,Kebudayaan, Riset Dan Teknologi Nomor 2 Tahun 2022 (Studi Di Sman 10 Pekanbaru)

ABSTRACT
Schools are required to report every use and accountability of School
Operational Assistance (BOS) funds in accordance with applicable regulations by
reporting every use of funds in a transparent and accountable manner. BOS funds
must be channeled to support various aspects of supporting education to improve
school quality. Provisions regarding the use and accountability of BOS funds are
regulated in Article 26 paragraph (1) and Article 35 of the Minister of Education
and Culture Regulation Number 2 of 2022 concerning Management of School
Operational Assistance Funds, so that every school is obliged to comply to ensure
the effectiveness and efficiency of the use of funds for educational progress.
The type of research used by the author is using an empirical sociological
or juridical legal research approach, namely research with the aim of examining
applicable legal provisions and what happens in reality in society by going
directly into the field. With the research location at SMAN 10 Pekanbaru City, the
population and sample are all parties related to the problem studied by the
researcher. This research uses primary and secondary data sources, and data
collection techniques are carried out by interviews.
From the results of the author's research, it can be concluded that the use
of School Operational Assistance funds is part of the school's efforts to improve
the quality of education and support learning operations. The distribution of
School Operational Assistance funds is allocated in accordance with the 12
important points stipulated in article 26 paragraph (1) of Minister of Education
and Culture Regulation Number 2 of 2022 concerning Management of School
Operational Assistance Funds. Accountability for BOS funds is carried out in 2
stages, namely the first stage on 31 July and the second stage on 31 October.
Accountability for BOS funds must cover the entire expenditure of BOS funds that
have been used by the school in accordance with applicable regulations. Efforts
made by SMAN 10 Kota Pekanbaru towards use and accountability are carried
out by means of careful budget planning in accordance with school needs,
transparency and openness to the community and school residents, better use of
financial administration and accounting systems, so that accountability reporting
is in accordance with regulations and supervision and evaluation are carried out
periodically.
Keywords: Use, Accountability, Ministry Regulations

Ketersediaan
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Perpustakaan Universitas Riau 2109124417
2109124417
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2109124417
Penerbit
Pekanbaru : Universitas Riau – F.HUKUM – HUKUM ADMINISTRASI NEGARA.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2109124417
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
HUKUM ADMINISTRASI NEGARA
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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