PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TINGKAT SEKOLAH MENEGAH PERTAMA DI KECAMATAN KOPANG KABUPATEN LOMBOK TENGAH

The management of school operational grants (BOS) aims to provide accountability, presenting, reporting and disclosing all activities and activities that are the responsibility of schools on the management of BOS funds as well as on internal and external parties. The purpose of this study is to analyze and describe the management of boss funds and measure the level of accountability and transparency in the sub-district of Central Lombok regency, and to evaluate the shortcomings in the management of BOS funds using qualitative descriptive method which is case study. The result of this research found that in the management of school operational aid fund (BOS) in Kopang sub-district, Central Lombok regency has applied well to the management of BOS funds, and has been referring to the regulation of the Minister of Education and Culture no. 80 of 2015 which contains the use of financial accountability for school operational grant funds, although some have not been implemented and are perfect for managing boss funds. As for the results of this study there are some late reporting results in because the boss management team can not submit timely funds to the Treasurer