IMPLEMENTASI KEBIJAKAN PERMENDIKBUD NO 6 TAHUN 2021 TENTANG PETUNJUK TEKNIS DANA BANTUAN OPERASIONAL SEKOLAH PADA PEMERINTAH DAERAH UNTUK SEKOLAH DASAR DI UPTD TAMBUN SELATAN KABUPATEN BEKASI

Permana, Aditia (2026) IMPLEMENTASI KEBIJAKAN PERMENDIKBUD NO 6 TAHUN 2021 TENTANG PETUNJUK TEKNIS DANA BANTUAN OPERASIONAL SEKOLAH PADA PEMERINTAH DAERAH UNTUK SEKOLAH DASAR DI UPTD TAMBUN SELATAN KABUPATEN BEKASI. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to further understand the implementation of the Minister of Education and Culture Regulation No. 6 of 2021 concerning the Management of School Operational Assistance Funds by the Regional Government for Elementary Schools at the Tambun Selatan Technical Implementation Unit (UPTD), Bekasi Regency. School operational assistance funds are funds provided by schools, whose financial management must be calculated with transparency and accountability in accordance with the School Operational Assistance (BOS) principles. The research used a qualitative approach with a descriptive approach, and data collection was conducted through interviews, observation, and documentation. The results indicate that the implementation of the School Operational Assistance (BOS) program policy at the Tambun Selatan Technical Implementation Unit (UPTD) still requires monitoring and evaluation due to the community's lack of active participation in the program's implementation, resulting in a lack of accountability in reports on BOS fund use, often referred to as the School Activity Plan and Budget (RKAS). Obstacles to the implementation of Minister of Education and Culture Regulation No. 6 of 2021 concerning the management of BOS Funds at the regional level (UPTD) by the Technical Implementation Unit of the Tambun Selatan District Office, Bekasi Regency, include a lack of human resource training and coordination between the UPTD and schools in preparing transparent BOS fund reports. To address these obstacles, human resource development is needed through regular training and coordination between the UPTD and schools. Routine and scheduled coordination by the UPTD in the Tambun Selatan District through meetings, phone calls, digital groups, or follow-ups ensures timely delivery of reporting information and regulations. Keywords: Minister of Education and Culture Regulation No. 6 of 2021, Implementation, BOS Funds xii

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