Pengelolaan Dana Bos Di SMP Negeri Dan Swasta

Abstract Education can be separated from the costs. Education cost is more expensive than before, to solve it the government gives school operational assistance (BOS) as solution to solve cost of education. A good BOS Management is needed in preparation scope, implementation scope and report scope. But, management of BOS is not optimal, there are some problems that must government Public school and private junior high school face, for example : the postpone of BOS’s payment , it causes some big problems for teaching-learning process in school. The purpose of this research is to know the goverment public school and private junior high schools of management BOS’S cost also the obstacle that faced and the solution of BOS management.This research uses qualitative descriptive research, and use ethnography design as approach, it means that it documentates of potrays the individual’s life in daily activities by observing and interview them with relevant people. The researcher uses interview, observe and documentation to collect the data. The result of this research conclude that (1) management BOS started with making BOS’S Team to arrange of RKAS (2) implementation of BOS in government and prepatory junior high school is based on new rule (3) the difference of teacher’s salary between non civil service teacher and non civil service staff , they are 15% for government junior high school and 50% for preparatory junior high school from amount of BOS’s cost in a year. (4) There are two ways to report it, they are online and arrange LPJ every three month. (5) there are some BOS’s problems in government junior high school, such as (a) BOS’S rule always change every year (b) the sudden activities don’t belong to RKAS (c) BOS is late to be chased (d) LPJ’s format ask different from others, meanwhile there are some BOS’S problem in prepatory junior high school , such as (a) BOS’S rule is always change every year (b) late of sending BOS’S cost (c) lack of human resources especially in managing BOS. Keywords : management, school operational assistance (BOS), junior high school (SMP