Financial Management of School Operational Assistance Fund in Maintaining the Quality of Learning During the Covid-19 Pandemic Roy Siagian, Eka Daryanto
Universitas Negeri Medan North Sumatra, Indonesia
Abstract
COVID-19 pandemic has had a significant impact on various areas of life. The impact of Covid 19 too felt in the field of Education. Online learning creates a gap in the quality of urban and rural education. Financing in the field of education is the most important part in every component of education. School Operational Assistance Fund, here in after referred to as BOS Fund, is a fund used primarily to fund non-personnel expenditures for Education units. This study aims to determine the financial management strategy of SMP Negeri 1 Siantar Narumonda in maintaining the quality of learning during the covid-19 pandemic. This type of research is a descriptive study with a qualitative approach. The instrument used to obtain research data is a questionnaire covering 3 aspects: management procedures, use and target of funds. The results showed that the management procedure got 79,8% as a target, The average of using operational funds was 80% and targets of BOS funds was found 92%. The management of financing at SMP N 1 Siantar Narumonda during the 2021/2022 academic year can maintain the quality of learning and even increase it with the achievement of a gold medal at the International Young Science Fair 2022 and 2nd winner at Science Expo DEL 2021.
Keywords: financial management, learning quality, School Operational Assistance funds, pandemic
Topic: Educational Policy and Administration Education
