EFEKTIVITAS DAN EFISIENSI PENGGUNAAN DANA BOSNAS DI SD TAMAN MUDA 2

Indonesia

Authors

  • Dian Ratna Handayani STIE Jaya Negara Tamansiswa Malang
  • Eny Lestari Widarni STIE Jaya Negara Tamansiswa Malang
  • Refina Sawitri STIE Jaya Negara Tamansiswa Malang

Keywords:

Effectiveness, Efficiency, School Operational Assistance Funds, BOS

Abstract

This study aims to determine the effectiveness and efficiency of the use of BOS funds.
This type of research used in this research is qualitative research. The population and
samples are: RKAS, RAPBS, Report on Recapitulation of Fund Use for 1 Year in 2015,
2016, 2017, 2018, 2019. As well as BOS Technical Guidelines for 2019 and Softfile
from the Report on the Use of BOS Funds. This research was conducted at SD Taman
Muda 2 Malang, and the data sources used were primary data sources. The analytical method used is descriptive.
The results of this study show together how the efficiency and effectiveness of BOS
funds are used by SD Taman Muda 2, and also the appropriateness in reporting of BOS
Funds

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Published

2020-09-07

Issue

Vol. 12 No. 2 (2020): Jurnal Akuntansi Jaya Negara

Section

Articles