EFFECTIVENESS OF GUTTER FUND-BASED BOS FUNDS UTILIZATION AT PUBLIC ELEMENTARY SCHOOL 2 BUDIASIH

Finances in an educational unit must be properly managed. It is important to participate contributing school funds so that the received function effectively and efficiently. The use of BOS or needs based on agreements conclusions with managers these funds, teachers institutions. Based results agreement, it submitted form written minutes meeting signed by all participants. In fact there were several obstacles occurred including ineffectiveness financial management, no staff who proficient managing finances, delays disbursement funds. purpose this study was describe effectiveness at SDN 2 Budiasih. method used research qualitative, a field case design descriptive-analytic characteristics. collecting data using techniques for will use, way interviews, documentation observation. obtained from are often delay allocation SD Negeri Budiasih which has impact learning activities school. If distribution operational school's become more difficult. Evaluation carried out assistance distributed time right calculation achieving run well do not interfere program been planned. Finansial di salah satu satuan pendidikan harus ditata dengan baik. Penting untuk ikut serta memberikan kontribusi dana sekolah agar yang diterima berfungsi selaku efektif dan efisien. Penggunaan atau perlu berlandaskan persetujuan kesimpulan bersama pengelola dalam ini, pihak guru lembaga sekolah. Berdasarkan hasil disampaikan pada bentuk risalah rapat tertulis tanda tangani seluruh peserta rapat. Penelitian ini merupakan jenis metode kualitatif akan memerlukan desain terhadap penelitian studi kasus lapangan berkarakter deskriptif-analitik. Pada pengambilan mengunakan teknik pengumpulan mengunakan, cara wawancara, dokumentasi observasi. Inilah dapat ditunjukkan oleh menunjukkan bahwa seringnya terjadi keterlambatan alokasi berdampak kegiatan pembelajaran tersebut. Jika penyaluran operasional sekolah, kebutuhan menjadi lebih sulit. Evaluasi dilakukan bantuan tersalurkan tepat waktu perhitungan mencapai semua