ANALISIS PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRASARANA PERPUSTAKAAN DI SMK AL-JAUHARIYAH

Main Authors: Widiasari, Rahayu, Sri, Terawati, Mira Teram
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/69
https://jurnal.publikacitramedia.com/index.php/jna/article/view/69/51
ctrlnum article-69
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">ANALISIS PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRASARANA PERPUSTAKAAN DI SMK AL-JAUHARIYAH</title><creator>Widiasari</creator><creator>Rahayu, Sri</creator><creator>Terawati, Mira Teram</creator><subject lang="en-US">Budgeting</subject><subject lang="en-US">School Operational Assistance Fund</subject><subject lang="en-US">Library Upgrades</subject><description lang="en-US">This study aims to analyze the utilization of School Operational Assistance (BOS) funds in the context of library improvement. School libraries have an important role in improving the quality of education and BOS funds are a source of funding that can be used for it, This research was conducted using descriptive-analytical methods. Data were obtained through surveys, interviews, and documentation studies on schools receiving BOS funding. Research respondents included school principals, library managers, and related teachers. The results showed that the utilization of BOS funds for library improvement is still not optimal. Most schools use the funds to purchase new reference books, update library collections, improve library accessibility, and provide facilities that support learning in the library. There are still several obstacles that hinder the effective use of funds, such as lack of awareness of the importance of library development, knowledge and skills of library managers, and limited budget allocated.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-18</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/69</identifier><identifier>10.62237/jna.v1i2.69</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 443-457</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/69/51</relation><rights lang="en-US">Copyright (c) 2024 Widiasari, Sri Rahayu, Mira Teram Terawati</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-69</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Widiasari
Rahayu, Sri
Terawati, Mira Teram
title ANALISIS PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRASARANA PERPUSTAKAAN DI SMK AL-JAUHARIYAH
publisher Publika Citra Media
publishDate 2024
topic Budgeting
School Operational Assistance Fund
Library Upgrades
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/69
https://jurnal.publikacitramedia.com/index.php/jna/article/view/69/51
contents This study aims to analyze the utilization of School Operational Assistance (BOS) funds in the context of library improvement. School libraries have an important role in improving the quality of education and BOS funds are a source of funding that can be used for it, This research was conducted using descriptive-analytical methods. Data were obtained through surveys, interviews, and documentation studies on schools receiving BOS funding. Research respondents included school principals, library managers, and related teachers. The results showed that the utilization of BOS funds for library improvement is still not optimal. Most schools use the funds to purchase new reference books, update library collections, improve library accessibility, and provide facilities that support learning in the library. There are still several obstacles that hinder the effective use of funds, such as lack of awareness of the importance of library development, knowledge and skills of library managers, and limited budget allocated.
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subject_area AKUNTANSI
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