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Selfi Nirmalasari; Siti Robiah; Muhammad Alief Fikri Dzikriansyah; Fiya Saadah Alma Fatih; Dyah Anindita Nur Wulandari

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

As time goes by, economic activity in Indonesia certainly experiences development, as does the development of increasingly modern technology. This development also spread to Islamic banking. The beginning of the development of the Islamic finance industry was initiated by the inspiration of the Indonesian people, who are predominantly Muslim. The purpose of this study is to analyze how the perception of the Kajen community is related to sharia-based savings services in the Pekalongan Regency area. The method used in this study uses a qualitative approach with research subjects from the Kajen community based on a representative principle. Source of data in this study using primary data by using interviews with informants. The results of this study are that people already understand the existence of sharia savings services. Sharia savings institutions in the community include BSI, Bank Muamalat, BTM, BMT, BTN. According to public perception, sharia savings services have attractive performance and friendly service. However, there are several obstacles in terms of opening sharia savings, namely the many requirements that must be met.      

Erlin Alhamrani; Youdhi Prayogo; Nurrahma Sari Putri

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Limited capital is one of the reasons people do not dare to open a business, because for an entrepreneur, capital is one of the requirements for running or building a business. There are two forms of capital, the first is capital in the form of money or goods. Second, namely intellectual capital such as knowledge, abilities, skills and commitment. The distribution of productive capital is expected to be able to improve the community's economy with business capital loans for the community. In reality, there are many negative perceptions regarding business capital lending, so it is canceled. The formulation of the problem in this research is the Role and Constraints/Barriers of PT Permodalan Nasional Madani Mekar in Financing Micro, Small and Medium Enterprises (MSMEs) in Jambi City. The research method in this research is a qualitative research method. The data collection techniques were carried out using observation, interviews and documentation. The results of this research are that the role of PT Permodalan Nasional Madani Mekaar in financing is to help MSME players face their obstacles in running MSMEs such as lack of capital. PT Permodalan Nasional Madani Mekaar provides capital assistance with a very fast process and without any burdensome requirements for its customers. And the obstacles/obstacles faced by PT Permodalan Nasional Madani Mekaar include the factor of customer dishonesty during interviews with PNM Mekaar and obstacles to customers running away or abandoning responsibilities.  

Nindi Tri Handayani; Septi Dwi Lestari; Nadya Fajrika

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2023 CV. ALIM'SPUBLISHING

The existence of this research is because there are many students whose morals are not good. This study aims to describe the efforts of educational institutions in implementing character values ​​to shape the morals of students and also the obstacles experienced by educational institutions in implementing character values. The results of the research show that: First, the efforts of educational institutions in instilling religious character in students so that they have morals towards Allah SWT, parents and teachers. Then the efforts of educational institutions in instilling the character of discipline in students so that they are disciplined towards Allah SWT, parents and teachers. In addition, there are also efforts by educational institutions to implement the character values ​​of the responsibilities of students so that they have a sense of responsibility towards Allah SWT, parents and teachers. Second, the obstacles of educational institutions in implementing character values ​​to shape the morals of students include students whose character has been formed from before school which is difficult to change and the lack of role of parents in guiding children at home due to busy parents at work.

Karliana Indrawari; Intan Berlian; Nadia Obella; Novan Dwi Putra; Rasmiyana

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2023 CV. ALIM'SPUBLISHING

Curriculum is a tool used to achieve educational goals used by schools dynamically and progressively. This study discusses the role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village, this research includes using field research with a qualitative approach by observing existing data in the field using qualitative data analysis methods. In this research, the main data sources that were determined to obtain data according to the problems to be studied were: Principals of SDN 77 Teladan Village, and Islamic Religious Education Teachers. Meanwhile, secondary data sources or data that are indirectly obtained from documents or other people who provide data indirectly. The results of the study showed that: The role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village has not been carried out optimally. The role of the Islamic Religious Education teacher in the preparation and implementation of the evaluation has not been carried out properly. This was obtained from the answers of the informants who stated regarding the Role of the PAI Teacher in implementing the Independent Curriculum, the results obtained were that from preparation to evaluation it had been carried out in accordance with the Free Curriculum guidelines, but there were also obstacles in implementing the Independent Curriculum which were obtained by researchers from informants and observations, which being an obstacle for PAI Teachers in implementing the Independent Curriculum that one of the obstacles is the facilities and infrastructure that are still inadequate and the media provided by the school so that the teaching and learning process is carried out is still not optimal. As well as the need for an evaluation of the socialization of the independent curriculum so that the goals of the independent curriculum can be implemented even better.

Linta Kristiana; Arsa Arsa; Ahmad Syukron Prasaja

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The background of this research is the implementation of zakat on the breeding of swallow's nests in the village of Srimulyo, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, whose practices are not yet in accordance with Islamic regulations. This type of research is field research using descriptive qualitative methods. This research was conducted in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, using a normative and sociological approach, using primary and secondary data sources. Data collection techniques are observation, interviews, and documentation. Data analysis techniques are data collection, data reduction, data presentation, then drawing conclusions.The results of the study show that the implementation of zakat on the breeding of swallow's nests in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province has quite a large potential for zakat. However, this was not implemented because it had various obstacles in its implementation, such as: swallow nest breeders did not pay zakat because they lacked literacy about swallow nest zakat, there was no amil zakat institution that socialized it to the village, some of them paid zakat with a rate of 2, 5% follows the zakat property which is paid once a year. Even though the rate they should spend on the results of breeding swallow's nests is 5% each time a sale is made of total net income. On the other hand, it turns out that there are still many breeders who are reluctant to pay zakat, there are also those who do not recommend giving zakat at all.  

Fifit Humairah; Ashari Ashari

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Based on the research results, it was found that the school principal's academic supervision innovation in improving teacher professionalism at SDN Parsanga IV Sumenep, namely by following up in the form of monitoring using CCTV and follow-up carried out with CCTV accompanied by feedback and reflection can increase teacher professionalism well. This academic supervision innovation was carried out because of obstacles and with the implementation of these innovations the obstacles could be overcome properly. Among the successes of the innovations in academic supervision carried out by the principal of SDN Parsanga IV is that these innovations can become the main driver of changes in teaching styles by teachers. Has a good impact on the relationship between the teacher and the principal, so that the increase in teacher professionalism can run as expected. Acceptance of innovation by teachers because in implementing this academic supervision innovation, teachers feel heard, valued, and involved in the development of academic supervision innovations, they tend to be more open to change and are happy to receive feedback and joint reflection to improve their professionalism in teaching.      

Riska Cita; Ari Kristiana; M.Syaifulloh

Global Leadership Organizational Research in Management 2023 STIKes Ibnu Sina Ajibarang

Warung Makan Mbah Sum is a business operating in the culinary sector which was founded in 1990 and produces food and drinks. The aim of this research is to find out and analyze the business development strategy carried out by Warung Makan Mbah Sum to increase its income. Warung Makan Mbah Sum is located on Jl Husnitamrin RT 08/RW 04, Saditan Brebes. This research aims to analyze and implement the marketing mix at Warung Makan Mbah Sum. Marketing mix variables consist of product, price, promotion and distribution. The method used is a qualitative descriptive analysis approach. Data sources were obtained from observation, interviews and documentation. The object in preparing this research is business development strategies to increase income at the Mbah Sum Saditan Brebes Food Stall. The results of research in the field state that the business development strategy carried out by Warung Makan Mbah Sum is increasing product variants, maintaining low prices, improving service quality, and using new sales concepts. The obstacles faced by Warung Makan Mbah Sum in developing its business are lack of operational management, lack of facilities for eating on site, and pressure from outside (competitors). If seen from a strategy perspective, Warung Makan Mbah Sum has been able to develop its business to increase income.    

Sony Susanto; Ana Komari; Hendy Hendy; Afiff Yudha Triparianto; Ahmad Faizal Efendi

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2023 Universitas Muhammadiyah Manado

The government has an important role so that the implementation of the fulfillment of community food is carried out the same as the fulfillment of other rights. Therefore, efforts to fulfill community food are a serious problem in development programs, both those that have been launched by the Regional Government and the Central Government. Efforts to fulfill food by the Regional Government by realizing food availability are also carried out by the government in Java. Java Island itself is the center of rice production in Indonesia because it is able to produce the largest rice production, especially East Java Province with a total production of 12,198,707 tons. The aim of this community service is to increase socialization of the GHIPPA program to meet the water irrigation needs of the village. In order to achieve this target, the Nganjuk Regency Government has started implementing various programs to increase agricultural production. However, there is a major obstacle to increasing production,  namely  the  availability  of  deep  water.  Therefore,  the  Nganjuk Regency  Government  is  trying  to  overcome  the  availability  of  water.  These include providing irrigation network infrastructure, Farmer Business Level Irrigation Network/Village Irrigation Network (JITUT/JIDES), Farming Business Roads, Pumping and Empowerment of the Water User Farmers Association (GHIPPA).

Difa Aulia Salsa Bella Islami; Maulidyah Amalina Rizqi; Nur Cahyadi

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

In 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).  

Satlina Novrita Ep; Faturahman Faturahman; Beid Fitrianova Andriani

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine production management in maintaining customer loyalty and what obstacles are faced in the sopto talang bakung index food stall business. The type of research method used is qualitative research with the object of research at the sopto index food stall. In the process of collecting data in this study using observation, interview and documentation techniques. The results of this study show that production management applied by owners of sopto index food stalls such as production planning, organizing, mobilizing and controlling production in maintaining customer loyalty is done well and in accordance with the Islamic economic perspective and the constraints faced by sopto index food stalls are inflation of raw material prices, places and production equipment used are still traditional and when they want to develop new products.

Odang Sobarman

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was motivated by the motivation of students at SMAN 3 Tasikmalaya was not optimal. this is related to optimizing the management of science laboratories. The objectives of this study are: 1) Optimization of science laboratory management in an effort to increase student learning motivation; 2) obstacles faced in optimizing the management of science laboratories in an effort to increase student learning motivation; 3) Obstacle management solutions to optimize the management of science laboratory facilities in an effort to increase student learning motivation. Research data was obtained from informants, namely principals, laboratory heads, science teachers and students. The data collection tools used in this study are interviews, observations, documentation studies, and carrying out triangulation, then the data is processed by data reduction, data presentation, drawing conclusions and verifying data. The results of this study show that the optimization of science laboratory management in an effort to increase student motivation at SMAN 3 Tasikmalaya in terms of planning aspects; organizing; implementation (actuating); and controlling, has been well optimized. However, there is an aspect that needs to be improved, namely the need for an evaluation to be carried out related to the management of the science laboratory, because there are still students who have not shown an increase in their learning motivation

Odang Sobarman

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was motivated by the motivation of students at SMAN 3 Tasikmalaya was not optimal. this is related to optimizing the management of science laboratories. The objectives of this study are: 1) Optimization of science laboratory management in an effort to increase student learning motivation; 2) obstacles faced in optimizing the management of science laboratories in an effort to increase student learning motivation; 3) Obstacle management solutions to optimize the management of science laboratory facilities in an effort to increase student learning motivation. Research data was obtained from informants, namely principals, laboratory heads, science teachers and students. The data collection tools used in this study are interviews, observations, documentation studies, and carrying out triangulation, then the data is processed by data reduction, data presentation, drawing conclusions and verifying data. The results of this study show that the optimization of science laboratory management in an effort to increase student motivation at SMAN 3 Tasikmalaya in terms of planning aspects; organizing; implementation (actuating); and controlling, has been well optimized. However, there is an aspect that needs to be improved, namely the need for an evaluation to be carried out related to the management of the science laboratory, because there are still students who have not shown an increase in their learning motivation

Siraj Aiqan Zhorifi; Agustina Mutia; Agusriandi Agusriandi

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

In today's digital era, the economy is a very important aspect for every human life in order to meet every need such as clothing, food and shelter. In Islam, every human being is encouraged to compete in trying, but Islam underlines that the intended effort should be in terms of goodness not the other way around which can plunge people into satanic acts. In this study the method used is a qualitative method. The informants in this study were eight traders and three buyers. The type of data used is primary data with data collection techniques in the form of observation, interviews and documentation. Checking the validity of the data is done by testing the internal validity (credibility), preparing a triangulation plan, identifying informants and participants. Based on the results of this study indicate that the competition between traders in the Keramat Tinggi Market, Muara Bulian District includes five principles, namely unity (unity), balance (fairness), free will, responsibility, and truth. Of the five principles, most of the business competition activities carried out by traders are in accordance with Islamic business ethics, although there are some traders who carry out unfair business competition and conflict with Islamic business ethics, namely traders with large capital, setting prices below the prices of other traders and there are Merchants who report that the quality is not in accordance with their merchandise with the aim of turning off other traders and can harm the buyer. In implementing the five principles of Islamic business ethics there are obstacles to the principle of responsibility because there are some traders who actually provide insurance or compensation to the buyer if there is a defect in the goods and also some do not provide insurance to the buyer if there is a defect in the goods. But this happens not for the sole reason of making a profit, but to minimize the losses that occur.  

Fahrina Yustiasari Liriwati

Journal Innovation in Education (INOVED) 2023 STIKes Ibnu Sina Ajibarang

The digital revolution has fundamentally changed the educational paradigm, influencing the way of learning, teaching and interacting in the educational environment. In responding to the challenges and opportunities presented by this technological era, the concept of "Freedom to Learn" emerged as an approach that empowers students to be active and independent in the learning process. This article discusses how the Merdeka Belajar approach can increase students' competitiveness in the technological era by combining the potential of the digital revolution in education. In the initial stage, the article introduces the concept of Merdeka Belajar which places students at the center of the learning process. By giving students the freedom to choose the time, method and learning materials according to their interests and abilities, this approach aims to increase students' motivation, creativity and participation in learning. Next, the article discusses the use of technology in education, including e-learning, learning videos, online learning platforms and educational applications. The use of this technology allows students to access various learning resources more easily, expand the range of knowledge, and increase learning efficiency. Technology integration is key in supporting the implementation of the Merdeka curriculum and providing an interactive and interesting learning experience for students. In addition, the article highlights the importance of developing digital literacy abilities, technological skills, and an understanding of digital ethics for students in an era of ever-developing technology. Merdeka Belajar plays an important role in helping students hone these skills, so they can be better prepared to face the challenges of the digital world. The article also examines the challenges and obstacles in combining Merdeka Belajar with technology, such as limited access to technology, lack of training for teachers, and concerns about data security . Solutions and strategies to overcome this obstacle are also discussed in the article. In its conclusion, the article underlines the importance of adopting the Independent Learning concept integrated with technology to bring innovation in education. This approach can improve the quality and relevance of learning, prepare students to face the challenges of the technological era, and increase their competitiveness in facing an increasingly digital future.    

Endang Supriatna; Linda Putri Sari

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

One of the most basic and most important things in dealing with the circulation of false information is to strengthen digital literacy and ethics in students, the purpose of this study is to provide education and socialization about the urgency and strengthening of digital literacy and ethics as a preventive in preventing Hoax and Hate Speech information circulating on social media, this study uses descriptive qualitative methods with the results: First, strengthening digital literacy is an effective solution in dealing with fake news circulating, because the higher a person's cognitive abilities, the more selective he is in sorting out the information presented, Second, the implementation stage in strengthening and learning literacy and learning ethics is with various learning methods, especially digital-based learning media, school literacy movements, e-learning and utilization of online learning platforms and applications in honing students' cognitive skills and skills in digital literacy, as well as the effectiveness of socialization about the impact and dangers of hoaxes and hate speech. Third, the obstacles in strengthening digital literacy and digital ethics are student skills, weak parental control and supervision, social and economic status, and the skills and abilities of teachers who are required to continue to innovate.

Fadia Lutfiana Dahlan; Dedi Joko Purnomo

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

Fadia Lutfiana Dahlan C13.2019.00275 Efforts Of Front Office Department To Increase Guest Satisfaction At Padma Hotel Semarang. Hospitality Management Applied Undergreduate Study Program, Faculty of Cultural Sciences, Dian Nuswantoro University. This final project aims to explain the efforts that have been made by the Front Office Department to increase guest satisfaction. There are two obstacles faced by the Front Office Department staff, namely when guests are waiting for long rooms and the problem of AC that is not cold. Basically, guests who visit a hotel with the aim of staying want a comfortable place. Guests who are satisfied with the services provided by staff are important, in this case, the Front Office department is responsible for and has a major influence on hotel guest satisfaction. This research is a research that uses descriptive qualitative research methods. Data collection techniques were obtained through interviews, observation, and documentation so as to obtain accurate data. The research results obtained show that the services provided by the Front Office Department to guests can be assessed as very good in terms of handling complaints to guests, due to handling complaints to guests is one way to satisfy guests. The efforts made by the Front Office Department in increasing guest satisfaction include three things, namely writing guest complaints in the comment log, conducting staff training and following the workflow according to standard operating procedures. With this, efforts can be made to increase the satisfaction of guests staying at Padma Hotel Semarang.

Dinda Andriani Marpaung; Muhammad Arif; Laylan Syafina

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

Novia Angel; Mega Iswari

Concept: Journal of Social Humanities and Education 2023 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This research discusses about. Implementation of the Independent Curriculum at SLB Negeri 2 Padang City. The purpose of this research is to find out opinions about the curriculum. Merdeka, to find out the preparations for implementation. Independent Curriculum, to find out the obstacles in implementing the Independent Curriculum and to find out how to overcome obstacles to the Independent Curriculum. This research uses a type of research with a qualitative descriptive method. By carrying out observations, documentation, and interviews to gather information about the implementation of the Independent Curriculum. The data obtained in the field is not written in the form of numbers or statistics but in the form of descriptions. narrative. The results of this study are that the Independent Curriculum is almost the same as the 13 Curriculum. In the Merdeka Curriculum, assessments are carried out individually, individual learning, for SLB that is the way of teaching. The way to teach Curriculum 13 is also almost the same as the way to teach the Independent Curriculum, as is the case with student projects for this project, schools have often applied it to children before the existence of the Independent Curriculum. From the interviews that the author has conducted, the obstacle for teachers in implementing the Independent Curriculum is that the Independent Curriculum has only just been implemented by the school so teachers are still in the learning process, both in preparing modules and preparing projects for children. With the passage of time the teacher hopes to understand more about the Independent Curriculum.

Rizky Fitriana Ayuningtyas; Dedi Joko Purnomo

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

Rizky Fitriana Ayuningtyas. C13.2019.00251, 2023. Obstacles and Strategies for Purchasing in Procurement of Quality Goods at Awann Sewu Boutique Hotel & Suite Semarang. Hospitality Management Applied Undergraduate Study Program, Faculty of Cultural Sciences, Dian Nuswantoro University.The Purchasing Section is part of the accounting department which is fully responsible for procuring goods as requested by the department, so that hotel operations run smoothly. This final project aims to describe the obstacles and find out the strategy of the purchasing department in the process of procuring goods at Awann Sewu Boutique Hotel & Suite. The author sees that there are obstacles faced by the purchasing department when the process of procuring goods at the hotel. Barriers are prone to occur both from the initial order until the goods have been sent which can affect hotel operations. besides that, the author also looks at the strategies implemented by the purchasing department to overcome obstacles. This study uses a qualitative descriptive method for the data collection process. The data obtained were collected by interview, observation and documentation techniques so as to obtain accurate data regarding the barriers and strategies of the purchasing department in procuring goods. The results of this study describe the obstacles in the Purchasing department in the process of procuring goods at Awann Sewu Boutique Hotel & Suite, so that the Purchasing department needs to implement a strategy in procuring goods to overcome the occurrence of obstacles.

Gabriela Florensia Bura; Maria Nona Dince; Yoseph Darius Purnama Rangga

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.