PENA – Dinas Pendidikan dan Kebudayaan (Dikbud) Provinsi Maluku Utara menggelar kegiatan bimbingan teknis pengelolaan dana Bantuan Operasional Sekolah (BOS) berbasis aplikasi bagi kepala sekolah, bendahara, dan operator sekolah tingkat SMA, SMK dan SLB di Malut. Kegiatan ini dilaksanakan pada Sabtu (7/3), bertempat di SMK Negeri 1 Kota Ternate.
Kegiatan yang dilaksanakan melalui virtual ini bertujuan untuk mendorong pengelolaan dana BOS yang efektif, efisien, transparan, dan akuntabel pada satuan pendidikan di wilayah Malut.
Sekretaris Dikbud Malut, Amiruddin, mengatakan bahwa dana BOS adalah dana yang digunakan untuk mendanai belanja nonpersonalia bagi satuan pendidikan dasar, menengah, dan atas sebagai pelaksana program wajib belajar dan konsep merdeka belajar.
Dana ini, kata dia, harus dikelola satuan pendidikan dengan menerpakan prinsip manejmen berbasis sekolah. Itu kewenangan satuan pendidikan untuk melakukan perencanaan, pengelolaan, dan pengawasan program sesuai dengan kondisi dan kebutuhan satuan pendidikan.
“Pengelolaan dana bantuan operasional sekolah juga di jelaskan dalam Peraturan Mentri Pendidikan dan Kebudayaan RI Nomor 6 tahun 2021 tentang petunjuk teknis pengelolaan dana BOS reguler yang harus dilakukan berdasarkan prinsip pengelolaan dana BOS,” kata Amiruddin.
Ia bilang, ada lima item pengelolaan dana BOS ini yakni fleksilibitas penggunaan dana BOS harus dikelola sesuai dengan kebutuhan satuan pendidikan. Evektivitas, penggunaan dana BOS reguler diupayakan dapat memberikan hasil pengaruh dan daya guna untuk mencapai tujuan di satuan pendidikan. Efisiensi, penggunaan dana BOS regular diupayakan untuk meningkatkan kualitas belajar siswa dengan biaya minimal dengan hasil yang optimal.
Akuntabilitas, penggunaan dana BOS reguler dapat dipertanggungjawabkan secara keseluruhan berdasarkan pertimbagan sesuai peraturan perundang-undangan. Transparansi, penggunaan dana BOS reguler dikelola secara terbuka dan mengakomodir aspirasi pemangku kepentingan sesuai dengan satuan pendidikan.
Untuk mendukung optimalisai pelaksanaan pengelolaan dana BOS, Kemendikbud telah mengembangkan e-platform untuk layanan sistem informasi pendidikan berbasis aplikasi yang terintegritas. Ini sebagai upaya untuk mewujudkan tata kelola keuangan pendidikan yang transparan dan akuntabel.
Dengan kegiatan bimbingan teknis ini, lanjut Amir, memberikan pemahaman kepada kita terkait pengelolaan dana BOS dari perencanaan, pelaksanaan, dan pelaporan. Sehingga dana BOS harus dilakukan dengan cermat. “Apabila terdapat kendala yang dialami para kepsek atau bendahara, maka wajib melakukan koordinasi dengan pengelolaan BOS atau ke pihak yang mengetahuinya,” ujarnya.
Kemendikbud juga saat ini telah merancang sistem informasi pengelolaan dana BOS mulai dari perencanaan menggunakan aplikasi ARKAS dan sistem informasi pengadaan sekolah (SIPlah) untuk mendukung pengadaan barang dan jasa di satuan pendidikan yang dilakukan secara daring. Pembelanjaan melalui SIPlah diharapkan dapat meningkatkan akuntabilitas, transparansi, dan evektivitas serta pengawasan pelaksanaan dana BOS.
“Semoga dengan kegiatan ini diharapkan dapat mendorong peningkatan kualitas pelayanan pendidikan di Malut,” harapnya menutup. (ask)
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