Felmi D. Lntowa, Fitria Melynsyah Yusuf, Patria Usman
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引用次数: 1
摘要
本研究旨在分析学校支出管理预算计划(RAPBS)的原则在改善内格里托兰戈胡拉中学教育质量中的应用。根据2021年第6号部令，本研究使用了BOS基金财务管理的5种原则。这种类型的研究是描述性质的研究。本研究采用观察法、访谈法和文献法。本研究的结果是SMP Negeri 6 Tolangohula在身体上和精神上都按照BOS基金的技术指导和立法，正确地实施了BOS基金的5项财务管理原则。灵活性、有效性、效率、责任和透明度。
Analysis of Operational Assistance School Fund Management
This study aims to analyze the application of the principles of the School Expenditure Management Budget Plan (RAPBS) in improving the quality of education at SMP Negeri 6 Tolangohula. This study uses 5 types of principles of financial management of BOS funds according to Ministerial Regulation No. 6 of 2021. This type of research is descriptive qualitative research. The method used in this research is observation, interview, and documentation.The results of this study are SMP Negeri 6 Tolangohula has implemented 5 principles of financial management of BOS funds properly, in accordance with technical guidelines and legislation on BOS funds, both physically and mentally. Flexibility, Effectiveness, Efficient, Accountability, and Transparency.
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