EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 58
THE POLICY IMPLEMENTATION OF
UTILIZATION OPERATIONAL AID TO SCHOOL
PROGRAM FUND
(BOS)
IN INDONESIA
Dikdik Supriyadi
Provincial Sub-Project Management of Trade, Cooperatives
and Small and Medium Enterprises
Sukabumi District
Two_kid@yahoo.co.id
Abstract— The research on the implementation of Operational Aid to School Program (In Indonesian language is abbreviated as BOS) usage policy in Indonesia is aimed to know the description related to the central government program to provide funding for non personnel operating expenses for primary and secondary education units. The method used in this research is qualitative, data collection technique using Focus Group Discussion, interview, observation and documentation. Informants are drawn from the element of the school, the elements of the school committee, the element of the School Board, the element of the Education Office. Submission of Operational Aid to School Program has been right target, component designation and the mechanism is clear although still found the lack of accuracy in its use, because it is still possible because there are still not really understand it. It is certainly necessary to improve the quality and quantity side of socialization. In addition, controls and con sents are still underway to improve their effectiveness. It is also realized that the use of Operational Aid to School Program has an impact on the quality of education. At the moment the negative impacts appear to be as soon as po ssible to find the right solution and keep in mind the tips/strategies to handle it.
Keywords— Implementation of Operational Fund Policy Aid to School Program (BOS); Operational Aid to School Program Target, Operational Aid to School Program Components, Th e Operational Aid to School Program Mechanism/Impact/Solutions/Strategy.
I. INT RODUCT ION
Imple menting educational policy is not an easy thing, but it must be strived, so that efforts to educate the nation through various types of education (formal, informa l, and forma l) and education level (fro m the most basic level to higher education), especially at the level of basic education can continue Increased significantly in accordance with the mandate of The Founding Father as stipulated in the [1] in article 31: " Every cit izen should receive a proper education, and be financed by the state." Supported by [2] [3]. Then strengthened by [4] artic le 6 paragraph 1 reads that every citizen aged 7 – 15 years shall be required to attend primary education and article 34, paragraph 2 states that the Govern ment and regional governments guarantee the imple mentation of min imu m co mpulsory education at the
prima ry level without charge", and article 34 paragraph 3 states that compulsory study is the responsibility of the state held by government educational institutions, local governments, and communities. The consequence of the mandate of the law means that the Government and regional governments are obliged to prov ide educational services for all lea rners at ele mentary level (ele mentary and jun ior high) and other equivalent education units. In reality, many child ren are unable to continue their education at the level of mediu m education. The data shows that there are 1.5 million Indonesian children who drop out of school. Of these, 633,000 have dropped out of prima ry school, 507,432 junior h igh school dropouts and 359,568 ch ildren have dropped out from high school. [5]
Based on the economic proble ms, then in order to optimize the co mp letion of 9-year co mpulsory education as an effort to imp rove the quality of education, the government has issued a policy through the [6] concerning Subsidy Reduction Co mpensation Program (PKPS) - Fuel Petroleu m for Operational A id to School Progra m (BOS). The policy is followed up by various regions in Indonesia, including in West Java Province with the issuance of the [7] on Financial Aid to Progra m Operat ional Aid to School Progra m. Imple mentationally faced with proble ms, not only about utilizat ion, but also need to be considered from the side of manage ment, so that the delay of disbursement of funds, the occurrence of misappropriation of funds, non-harmonious with the work p lan and other things that result in not optimal function of Operational Aid to School Progra m funds can be eliminated or at least minimized.
II. RESEARCH PROBLEMS
Based on the background as described above, the ma in funding issue of Operational Aid to School Progra m can be formulated in the form of the following questions:
a. Who are the targets of the Operational Aid to School Program?
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 59 c. What is the mechanism of Operat ional Aid to School
Program?
d. What kind of controls and consents are imple mented in the imple mentation of Operational A id to School Program?
e. How to solve the problem of imp le mentation of Operational Aid to School Program fund policy? f. What is the impact of Operat ional Aid to School
Program?
g. What is the strategy to imple ment the policy of Operational Aid to School Program?
III. THEORET ICAL BACKGROUND
Re vie w of the Imple mentation of Oper ati onal Ai d to School Program Funds
The root word "polis" in Gree k and Sanskrit means city state and "pur" which means city. The words go into Latin to "polites" which means the state and finally into En glish "policie", which deals with politica l o r ad ministrative matters [8]. Other e xpert e xp lanations are given by [9]; [10] that: The policy should be interpreted with t wo important things: first, it must be done by a govern ment agency, and secondly, contains the option of being done or not by the government.
Fro m the definition or definit ion of the policy has been proposed by the two scientists, it wou ld be concluded that the essence of the study of the policy includes questions: what, why, who, where, and how. All o f these questions concern the problems faced by the institutions involved in decision-ma king regarding: the content, the manner or procedure specified, the strategy, the timing of the decision being taken and executed.
Not much different is happening in educational institutions in ele mentary school (SD), junior high school and high school/vocational or equivalent. The role of school principals as school leaders should take into account the procedures and strategies in imp le menting the Operat ional Aid to School Progra m funding policy. In the [11] e xpla ined that Operational A id to School Progra m is a government progra m which is basically to provide funding of nonpersonal operating e xpenses for basic education unit as executor of compulsory education program. Furthermore, in A rtic le 1 (3) [12] on The Operational Aid to School Progra m, hereina fter abbreviated as BOS, is the Central Govern ment's progra m to provide funding for non-personnel operating expenses for prima ry and secondary education units. "
In general, the program of Operational A id to School Progra m aims to ease the burden on society to finance education. In addition, the operational Aid to School Progra m is e xpected to play a role in accele rating the achievement of minimu m service standards in schools. However the objectives in particula r as described in the Appendix of [12] at the following point A:
1. The goals of Operational Aid to School Progra m in Primary/Secondary Schools to:
a. Free of charge of school operating e xpenses for
prima ry/junior high school students held by the Central Government or local government; b. Alleviate the burden of school operating costs for
prima ry/junior high school students held by the community; and/or
c. Freeing the levies of learners whose
parents/guardians are incapable of primary school/junior high school
2. Goa ls of Operat ional A id to School P rogra m for Senior High School/ Vocational High School for: a. Assisting nonpersonal school operating
expenses;
b. Increase the gross enrollment rate; c. Reducing dropout rates;
d. To rea lize the partia lity of the Central Govern ment (affimative action) for learners whose parents/ guardians are not able to pay (fee waive) and/or to help by giv ing discount fee bills of school fees and other expenses in High School/Vocational High School;
e. Provide equal opportunities for lea rners whose parents/guardians are unafford to pay to have quality education services; and / or
f. Improve the quality of learn ing processes in schools.
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 60 1. Primary School: IDR 800,000,-/student/year
2. Junior High School: IDR 1,000,000,-/ student/year
3. Senior High School/ Vocational High School: IDR 1,400,000,-/ student/year
Operational A id to School Progra m time is distributed every 3 (three) months (quarter), ie January -March, April-June, Ju ly-Septe mber, and October-Dece mber. For areas that are geographically very difficult to reach so t hat the process of taking the Operat ional A id to School Progra m faces obstacles or requires costly retrieval, then on the proposal of local govern ment & approval of the M inistry of Education and Culture for the distribution of Operat ional A id to School Progra m conducted every 6 (six) months (Se mester), that is January-June and July-Dece mbe r (Attachment of Regulation of the [12] on point D).
The Operational Aid to School Progra m fro m the State General Treasury Account to the Regional General Treasury Account is distributed quarterly at the time specified by the statutory regulations of the Ministry of Finance. As for geographically very difficult areas (re mote areas) is distributed every semester at a given time . Fund disbursement is conducted every 3-month period, ie period January-March, April-June, July-Septe mber and October-Dece mber. In the fiscal year beginning in 2016 pursuant to Article 76 in the [13] that the disbursement of Operat ional Aid to School Progra ms for re mote areas is done on a quarterly bas is: first quarter I in January; Second quarter on April; Th ird quarter on July; And fourth quarter on October the soonest.
IV. RESEARCH MET HODOLOGY
Research on the imp le mentation of this policy is done by applying qualitative methods, with data collection techniques applied using Focus Group Discussion, in -depth interviews, observation and documentation. Informants come fro m schools, school committees, education boards, education offices, and banking elements.
V. RESEARCH FINDINGS &DISCUSSION
1. Operational Aid to School Program Target
Imple mentation of Operat ional A id to School Progra m policy is intended for all learners at a ll leve ls of both public and private schools throughout Indonesia that have been recorded in the Basic Data System of Primary and Secondary Education. While the amount of aid per school is taken into account fro m the nu mber o f students who have valid Nat ional Student Identity Number (NISN) and Operational Aid to School Program unit cost.
2. Components of Operational Ai d to School
Program that can be Funded and Banned
The development of the allocation of Operational Aid to School Program funds by schools in each region of Indonesia fro m 2010-2015 can be seen in the figure below : [14]
The use of Operational Aid to School Progra m funds fro m 2010-2015 with 2016/2017 will ce rtainly change. So in
2017, the Operational A id to School Progra m rece ived by the school should demonstrate the utilization of funds as seen in the following table:
Source: Regulation of the [12]
Fro m the table it is clear that the allocation of Operational Aid to School Progra m, which is a lso regulated in the Regulation of [12] of Chapter V on the Use of Funds in Part A that the funds received by schools are not allowed to:
1. Kept with the intent of obtaining bank interest; 2. Lent to others;
3. Purchase software / software for financia l reporting Operational Aid to School Progra m or similar software;
4. Finance activit ies that are not a school priority and require substantial costs, such as comparative studies, study tours (work tours), and the like;
5. To pay contributions of activities organized by the Technical Imp le mentation Un it of the sub-district/district/regency/province/central level, or other parties, e xcept for the transportation and consumption costs of educators/educators/teachers who participate in such activities;
6. Paying bonuses and regular transportation for teachers;
7. Finance the accommodation of activities, a mong others, hotel rent, rent courtroom, and others; 8. Buy clothes/uniforms/ shoes for teachers/learners for
personal gain (not school inventory); 9. Used for moderate and severe rehabilitation;
10. To build new build ings/rooms, except for e le mentary schools that do not have toilet infrastructure/toilet and healthy canteen;
No Primary/Junior High School
Se nior High School
Vocational High School
1 Library Development
2 Acceptance of New Learners
3 Learning and Extracurricular Activities
4 Learning Evaluation Activities
5 School Management
6 T eacher and Staff Professional Development, and School
Management Development
7 Power and Services Subscriptions
8 School Facilities and Infrastructure Maintenance
9 Allowance payment
10 Purchasing/Maintenance of Multi Media Learning T ools
11 Miscellanious Fees
(when the number 1-10 has been fulfilled and there are excess
funds), will be
decided through a board meeting of
teachers and the
School Committee
Competency T esting and
Vocational Certification
Activities Completion
12 Special Employment
Exchanges and / or Job Training Industry / Job
Training Domestic &
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 61
11. Purchase Student Worksheets and
materia ls/equipment that do not support the learn ing process;
12. Investing shares;
13. Finance activit ies that have been financed fro m the central or local government fund sources in full/fair; 14. Finance activities that are not related to school
operations, among others, to finance contributions in the fra mewo rk of national cere monies and re lig ious ceremonies;
15. Finance activit ies in order to part icipate in tra ining / socialization / assistance related to program / ta xat ion program Operat ional Aid to School Progra m organized by institution outside provincial/ regency/ city education office and/or Min istry of Education and Culture.
3. Operational Aid to School Program Mechanism In order to have a smooth imp le mentation of Operational Aid to School Progra m policy in every school in all reg ions in Indonesia, of course, all part ies involved in the program should understand the procedure and the mechanism so that they can avoid mistakes / v iolations and succeed in carrying out their respective duties (Directorate of Vocational Education, 2015).
4. Controls & Consents
In order to ma ke sure that the imple mentation of the Operational Aid to School Progra m policy can be rea lized in accordance with the e xpected objectives and in order to minimize the occurrence of errors or misuse, it is necessary to conduct strict controls and application of consents. For that matter, the government regulates it as set forth in point A and point B of Chapter IX on Controls and Consents which stated that:
A. Operational Aid to School Progra m Controls inc ludes inherent supervision, functional oversight, and community oversight.
1. Inherent supervision made by the head of each agency to subordinates both at central, provincial, d istrict / c ity, and school levels. The ma in priority in Operational Aid to School Progra m is the supervision performed by the district education office to the school.
2. Internal functional supervision by the Inspectorate Genera l of the Min istry of Education and Culture and the provincial and district / munic ipal inspectorate by conducting an audit in accordance with the needs of the institution or the request of the agency to be audited, and in accordance with the respective jurisdiction of authority.
3. Control by State Develop ment Audit. Agency by auditing at the request of the institution to be audited.
4. Inspection by the State Audit Agency in accordance with the authority.
5. Co mmunity supervision in the context of transparency of BOS progra m imp le mentation by community ele ment and community
compla int unit in schools,
districts/municipalities, provinces, and centers refers to the rules of public informat ion disclosure, ie all operational Aid to School Progra m documents are accessible to the public e xcept the undisclosed. If there is any indication of irregularities in its management, to be immed iately reported to the functional supervisory agency or other authorized institution.
B. Consents against abuse of authority that could harm the state, school, and/or learner will be respected by authorized officers/authorities. Sanctions to the offending person may be given in various forms, such as the following:
1. The application of personnel sanctions in accordance with the provisions of legislation (dismissal, demotion, and / or work mutation); 2. Applying for t reasury and compensation claims,
name ly Operational Aid to School Progra ms that are proven to be misused to be returned to schools;
3. The application of legal process, namely the process of investigation, investigation, and judicia l process for the party suspected or proven to be a deviation Operational Aid to School Program;
4. If based on the results of the monitoring or audit of the school proves to have committed irregularities or did not prepare an accountability report for the use of the Operational Aid to School Progra m (inc luding online reports to
www.bos.ke mdikbud.go.id), the
District/Municipa l Operational Aid to School Progra m may request Written to the bank (with copies to the school) to delay withdrawal of funds from school accounts;
5. Blocking of funds and suspension of all education assistance sourced from State Budget in the following year to the province/regency /munic ipality, if it is proven that the violation is committed intentionally and systematically to gain personal, and/or group benefits;
6. Other sanctions in accordance with the provisions of legislation.
5. Policy Impact of Oper ati onal Ai d to School Program Funds
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 62 Increase the inclusion of poor students to school up to 74%;
Increase book availability in schools up to 94%; Increase school authority to 94%; And improve student achievement 90%. Thus, in general the policies of the Operational Aid to School Progra m by the commun ity are we lco med. Although in the process of imple mentation of the policy, not all people always feel co mfortable, this happens when parents who happen to their children do not get special assistance students belonging to poor students protest the existence of the policy. They see it that it is used only for certain people. Whereas the intended parents are progra ms outside the Operational A id to School Program.
Another negative impact of Operational Aid to School Progra m is the frequency of friendship of parents with teachers and guardians board becomes very small, most fortunate to be present when distributed report cards or when invited only. In fact, somet imes there are c ross -polls between the community and the school and/or with the school committee on the use of the Fund. This is where the importance of the school always to socialize the use of funds in accordance with applicable procedures, such as conducted at meetings with parents of learners. Subsequent budget transfers and use of bulletin boards are made known to the public.
6. Solutions on Oper ati onal Ai d to School Pr ogram Implementati on Policy Problems
1. The allocation of funds should be based on the needs of the school, so as not to overlap between the needs with the budget provided. Sometimes schools that have few needs and there are many needs schools. If the budgets of all schools are the sa me, in schools with little need to provoke corruption due to e xcessive budgets, whereas in schools whose needs will become unmet needs.
2. Preventing corruption of funds at the central level (Ministry of National Education) is ma inly related to safe guarding funds, then Ke mendiknas together with the min ister of finance and interior min ister must keep coordinating about the development of Operational Aid to School Progra m imp le mentation and conduct inspection and supervision on the Operational Aid to School Management Tea m Central, Provinc ial, and District / City progra ms are also in the three ministries by the authorities.
3. The education office asks for a poke or forces the school to ma ke procure ment of goods to a certain company that has been appointed office. To that end, the supervisor / inspectorate must conduct supervision / monitoring and also coordination with the head of district / c ity about Operational Aid to School Program.
4. Avoidance of principals using funds for personal benefit through embezzle ment, ups or mark-downs, schools are required to install the Centra l, Provincia l, and District / Municipal Operational Aid to School Progra m rece ipts and the expenditures /
uses of these funds in the school concerned . So that school budget transparency is realized properly. In addition, the supervision of relevant institutions and the concern of the community or non-governmental organizations to guard them.
Thus, it is clear that in imple menting the policy of using Operational A id to School Progra m funds, the supervisory function is very poor. There is no participation, transparency, and accountability in the budget imple mentation process at all levels of the organize rs, the Min istry of National Education, the education office, or the school. At the central level, the budgeting process is also monopolized by the Ministry of Nat ional Education, consequently the interests of ministries that are generally more fu lfilled, rather than precedence are necessary.
7. Strategy on Handling Problems
Eliminating the subsidized education policy is clearly not a solution, since the core of education is the primary need that must be met, and the mandate of the Act to provide free services at the level of basic education. Ho wever, at least there are some strategies / steps that may be ta ken by the government to tackle the problem, na me ly (1) to rev iew e xisting polic ies and keep imp roving them; (2) pay attention to the fund equitably; (3) to imp le ment effect ive and effic ient controls as well as supervision; and (4) to provide assistance from competent experts.
VI. CONCLUSION
Public policy is the government's effort to imp rove the situation in a better direction, including education policy in the effort to co mplete the 9-year co mpulsory education. In this case the government has issued a policy through [15] concerning Subsidy Reduction Compensation Program (PKPS) - Fue l Petro leu m fo r Ope rational Aid to School Progra m. When imple menting it somet imes found difficulty, as in the mechanism of disbursement of funds originally came fro m the center. But since mid-2010 Operational Aid to School Progra m funds have been transferred to local governments that will be the source of the Regional Budget. So now schools do not receive directly fro m central accounts, but are sourced from Regional Budget.
EDUCATIONAL ADMINISTRATION REVIEW VOL. I NO. 1 JUNE 2017 63 fro m every institution and elements of this nation for the
progress and effectiveness of this fund management. A mong them review the polic ies that have been set. Another solution that can be tried is accompaniment by a competent expert can facilitate the manage ment and effectiveness of the use of funds Operational Aid to School Progra m, Educational Admin istration students, as well as experts in the field of managerial education can be a major co mpanion and help in directing, this is due to lack of professional personnel Related school administration and management in school. These proposals include, the fulfillment of e ight national education standards, trustworthy leadership, community ro le and crit ical in terms of education, govern ment consistent with leg islation & recruitment in the world of competency-based education.
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