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ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 92–99

DOI
10.52062/jakd.v15i1.1468
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.

Collaboration network of the authors

40 authors · 102 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Rudiawie LarasatiAffiliation unknown4
Agustinus SalleAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Bill PangayowAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Axamina WananeAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Firdayani FirdayaniAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Bryando HelwelderyAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Bilha M. F. MandowallyAffiliation unknown1
Andi SetiawanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc)
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	<dc:title xml:lang="en-US">ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura)</dc:title>
	<dc:creator>Womsiwor, Agarita Clara</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Allolayuk, Theo</dc:creator>
	<dc:description xml:lang="en-US">This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1468</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1468</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 92-99</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 92-99</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1468/1167</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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