Implementasi Kebijakan Publik Terhadap Bantuan dari Pemerintah Daerah Kepada Yayasan Pendidikan (Studi Yayasan Perguruan Al Manar Desa Kelambir Kecamatan Hamparan Perak Kabupaten Deli Serdang)

Abstract

Education policy is one of the government's steps to prosper society Education is public property and every citizen gets equal opportunity to gain access to proper education. Therefore the education policy is the programs planned by the government in order to overcome the problems that arise in the field of education in order to meet the government's obligation in providing education for every citizen. The government has made efforts to raise the education budget and allocate it to the provision of education, one of the government's real efforts is to provide assistance to every public and private schools. One of the funding programs for the provision of education is School Operational Assistance or BOS which is directly given to education providers. In the use of real-time education aid, budget misappropriation by education providers continues to occur. Elementary School at Perguruan Al Manar Foundation Hamparan Perak District is one of the private primary schools that received BOS assistance from the government. The formulation of the problem in this thesis is how is the mechanism of channeling the aid fund to the school ?, and how is the accountability of the use of school budget ?, and how the form of supervision on the use of budget from government assistance (BOS fund) by the school organizer. This research is empirical social research with the method used is descriptive analysis, meaning that the research is to describe or describe the existing phenomena, and approach is done through qualitative approach. Data obtained from informants, interviews, field data and reference data books and legislation.The results of this study consisted of three discussions that resulted in the conclusion that BOS distribution is done every 3 (three) months (quarter), ie January-March, April-June, July-September, and October-December. BOS Management Using School Based Management BOS is managed by SD / SDLB / SMP / SMPLB and SMA / SMALB / SMK by applying School Based Management (SBM). The report is the responsibility for the implementation of activities funded by BOS funds and BOS books made quarterly. BOS financial accountability must be in accordance with the technical guidelines that have been determined with complete administration, so it is demanded the school resources that make SPJ BOS. Supervision of BOS Funds is conducted by Internal and External supervisors, BOS supervision includes inherent supervision, functional supervision, and community supervision. Internal functional supervision by Inspectorate General (IG) Ministry of Education and Culture and provincial and district / city inspectorate by conducting audits in accordance with the region authority respectively. Supervision by the Financial and Development Supervisory Board (BPKP) by auditing at the request of the institution to be audited. Audit by the Supreme Audit Agency (BPK) in accordance with the authority. and Community Monitoring in order to transparency of BOS program implementation by community element.