ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SMP NEGERI 3 PANTAI LABU KABUPATEN DELI SERDANG

Abstract

ABSTRACT The formulation of the problem in this research is whether the use of school operational assistance funds at SMP Negeri 3 Pantai Pumpkin is efficient or effective and whether the efficiency and effectiveness of the use of BOS funds is related to the use of BOS funds. The aim of this research is to determine the level of efficiency in the use of BOS funds at SMP Negeri 3 Pantai Labu and to determine the level of effectiveness in the use of BOS funds at SMP Negeri 3 Pantai Labu. The data analysis technique in this research is a description technique with a qualitative approach. The data used in this research is primary data. Based on the results of research that has been carried out, the results of this research state that: The effectiveness and efficiency of the use of school operational assistance funds at SMP Negeri 3 Pantai Labu shows varied results and this variation can be seen from the criteria obtained from 2018 to 2022 in a percentage of 100%. The level of receipt and expenditure of efficiency in the use of school operational assistance funds at SMP Negeri 3 Pantai Labu includes less efficient criteria because the results of receipt and expenditure of funds are the same and the level of effectiveness in 2018 with a percentage of 77.14% with less effective results in 2019 with a percentage of 88.51 % with quite effective results, in 2020 with a percentage of 63.71% with quite effective results in 2021 with a percentage of 95.12% entering the effective criteria compared to the previous year in 2022 with a percentage of 87.61% entering the quite effective criteria. Keywords: Analysis of the Efficiency and Effectiveness of the Use of School Operational Assistance Funds