TINJAUAN HUKUM ADMINISTRASI NEGARA TERHADAP PENGGUNAAN DAN PERTANGGUNGJAWABAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH BERDASARKAN PERATURAN MENTERI PENDIDIKAN DAN KEBUDAYAAN RI NOMOR 80 TAHUN 2015

Roni Mukti Siregar, Suria Ningsih, Erna Herlinda

Abstract


ABSTRACT

OVERVIEW OF STATE ADMINISTRATION LAWS TO USE AND LIABILITY OF FINANCIAL ASSISTANCE OF SCHOOL OPERATIONAL HELD BASED ON REGULATION OF THE MINISTER OF EDUCATION AND CULTURE RI NUMBER 80 YEAR 2015

Roni Mukti Siregar*

Suria Ningsih, S.H,M.Hum**

Erna Herlinda,S.H,M.Hum***

 

The Law of the Republic of Indonesia Number 20 Year 2003 on the National Education System states that the government and regional governments are obliged to provide services and facilities, and ensure the implementation of a perfect education for every citizen without discrimination. The government generally provides BOS Fund to realize affordable and quality services for the community. The problems that will be discussed in this thesis is How to calculate the use and financial account of School Operational Fund of the Minister of Education and Culture Regulation of the Republic of Indonesia Number 80 Year 2015. How Regulation of the Minister of Education and Culture of the Republic of Indonesia Number 80 Year 2015 on Financial Use and Accountability Fund Assistance School Operations in Kota Padang Sidempuan and any obstacles in the use and financial accountability of School Operational Funds in Padang Sidempuan City.

The research method used in this research is normative law research done by library research (library research). This research was conducted using secondary data obtained from basic materials, raw materials and tertiary legal materials. Data analysis is qualitative.

The results show that the use of BOS funds in Schools should result in a relationship between the School BOS Management Team, the Teacher Board, and the School Committee. All schools in Padangsidempuan receive BOS funds. Use and accountability through data collection, disbursement and funding procedures for BOS. Obstacles encountered in use and accountability include internal and external barriers, among others, no rules governing budgets and allocating funds that are not appropriate to the needs of the school but basically the budget. There is no obligation for schools to announce that APBS can fund misappropriation and leak of BOS funds.

 

Keywords: Accountability, School Operational Assistance Fund, Law of State Administration



* Student of the Faculty Law, University of North Sumatera

** Supervisor I, Lecturer of the Faculty of Law, USU

*** Supervisor II, Lecturer of the Faculty of Law, USU


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