Participatory Management of School Operational Assistance Funds Program in the State Junior High School,South Tinombo

This study aimed to investigate one of the policies of the Indonesian government in helping poor people to obtain an education through BOS (Indonesian: BantuanOperasionalSekolah/the School Operational Assistance Funds Program). This program had raised students and student guardians suspicion due to the lack of transparent management. This study was conducted at two schools, the State High School SMPN 1 and SMPN Satap1, using a qualitative approach with descriptive techniques. The results indicated that community involvement in the management of BOS funds was quite effective. The management was in the form of direct involvement in school development meetings, preparation of RKAS (RencanaKerjaAnggaranSekolah/School Activity and Budget Plans), and school committee meetings. Through the BOS meeting, the managers and those responsible for the BOS funds were appointed in a team which included the school principal, treasurer, teacher, and school committee. Disbursement of BOS funds was done every three months through the regional bank directly to schools for operational financing. The use of BOS funds always referred to the RKAS and required continuous supervision.

Published by SCHOLINK INC. evaluation stage (Murniati dan Nasir, 2009, p. 50). Evaluation is conducted based on the results of the implementation which serves as material to find out what needs to be improved both regarding a system and its implementation (Dessler, 2016, p. 427).
In SMPN1 and SMPN Satap1 South Tinombo, ParigiMoutong, Central Sulawesi Province, the problem occurred because the BOS fund distribution was not open to the community causing suspicion of the schools from the student guardian. However, some other guardians said that the BOS funds greatly eased their burden especially the problem of education funding. The school also explained that it had carried out their duties and responsibilities in managing BOS funds. Therefore, building cooperation is very necessary to build schools as agents of change in the community.
Transparency in financing can be done openly to be easily accessible by all parties concerned(Mulyono & Yumari, 2017, p. 6).

Implementation
Implementation is the achievement of a predetermined program of strategy formulation.
Implementation is also a management process for realizing strategies and policies in an action taken through program development, financing, and according to procedures (Asmani, 2012, p. 228). This stage is the process that determines whether BOS is right on target and following the desired goals.

Method
This study employed descriptive qualitative research that produced descriptive data in the form of images, written or oral words from people and observable behavior. This qualitative research aimed to explain and summarize various conditions, various situations, or various variables that arose in the community that became the object of the study (Yusuf, 2017, p. 329).
In this study, the researchers referred to a case study model in which the study was conducted by tracing and reconstructing the development and implementation of education funding in the form of managing school operational assistance. A case study is an explanation of a problem about research and a comprehensive explanation of various aspects of an individual, a group, or an organization (Mulyana, 2003(Mulyana, , p. 2001. In this study, the case study was conducted by conducting interviews with principals, teachers, and school committees using interview guidelines. The researcher also observed activities in the school using observation guidelines and examined the school documents needed based on the documentation guidelines. Table 1.

3.1Planning
BOS planning in SMPN1 and SMPN Satap1 South Tinombo began with the preparation of the School Activity Plan (RKS, the abbreviation of RencanaKegiatanSekolah) and the Annual Work Plan (RKT, the abbreviation of RencanaKerjaTahunan) carried out before the preparation of RKAS. This stage was to clarify the direction of the activities to be financed with BOS funds.
The funds provided had to be well directed and clearly ordered. Therefore, the school arranged the RKAS by referring to the RKS and RKT. This arrangement was carried out in every new school year online. Furthermore, the school had to know the number of active and registered students in the Basic Education Data (Dapodik, the abbreviation of Data Pokok Pendidikan).

Cooperation
One of the rules in the BOS Technical guidelines implemented by SMPN1 and SMPN Satap1 South Tinombo was to build good cooperation. Schools were required to involve various parties who were members of school organizations such as school principal, treasurers, teachers, and committees formed into a school BOS team. Every institution or school was needed to work together in simplifying the process of activities to be carried out effectively and efficiently. It should also be www.scholink.org/ojs/index.php/wjssr

Implementation
Efforts to realize the planned activities into one tangible thing require definite action. Therefore, the purpose of this implementation was a form of realizing a government program for school carried out by the following procedures:

Distribution of BOS Funds
Based on the findings, BOS funds were distributed quarterly from local government directly to school with a percentage of 20% in the first quarter, 40% in the second quarter, 20% in the third quarter, and 20% in the fourth quarter. It is important to note that in the second quarter, 20% of the 40% specifically designated for purchasing school books in one fiscal year. The data served in table 2 below.  Decreasing amount of funds was not a problem in school financing. The school prioritized very urgent needs and supported the teaching and learning process. Therefore, the available BOS was still sufficient to finance school every year. In this case, the free education implemented by the Indonesian government to the poor at SMPN 1 South Tinombo can run well. The poor can attend education like most people.
In addition to BOS from the central government, regional government also provided a portion of the budget or taken from the Regional Revenue and Expenditure Budget (APBD) called regional BOS (BOSDA). However, according to the obtained information, since 2017 the schools no longer receive BOSDA. The funding was only sourced from the central government or the state budget. BOS funds receipted in 2017, 2018, and 2019 can be seen in Table 3.