Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations

Authors

  • Kusnul Azizah Universitas Widya Gama
  • Ana Sopanah Universitas Widya Gama
  • Indah Dewi Nurhayati Universitas Widya Gama

DOI:

https://doi.org/10.56070/ibmaj.2024.019

Keywords:

BPOPP, Education Accounting, Education Quality

Abstract

Accounting is closely related to financial information which is used as a basis for making decisions in everyday life. Accounting also consists of various types, one of which is educational accounting. In educational accounting there are several aspects, including the school budget, school infrastructure, school management, participation from parents, implementation accountability funds. The school budget comes from educational assistance provided by the government to improve the quality of education. BPOPP is a form of educational program provided by the East Java Provincial government to improve the quality of education. BPOPP is implemented in accordance with the Technical Guidelines and applicable Governor Regulations. At SMKN 9 Malang, procedures for using funds and reporting procedures for BPOPP at SMKN 9 Malang are good, although implementation still encounters several obstacles. In the future, it is hoped that there will be changes in the Technical Technical Guidelines and applicable Governor's Regulations so that the realization of BPOPP can be maximized.

References

Abhayawansa, S., Adams, C. A., & Neesham, C. (2021). Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. Accounting, Auditing & Accountability Journal, 34(4), 923-945. https://doi.org/10.1108/AAAJ-07-2020-4667

Assor, A. R., & Rusdianti, I. S. (2023). How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City? Innovation Business Management and Accounting Journal, 2(2), 63-70. https://doi.org/10.56070/ibmaj.v2i2.36

Hanlon, M., Yeung, K., & Zuo, L. (2022). Behavioral economics of accounting: A review of archival research on individual decision makers. Contemporary Accounting Research, 39(2), 1150-1214. ttps://doi.org/10.1111/1911-3846.12739

Masruroh, M., & Fitriani, S. (2021). Evaluasi Implementasi Program Bantuan Operasional Sekolah (Bos) Di Smk Ypk Kesatuan Jakarta. Aksara: Jurnal Ilmu Pendidikan Nonformal, 7(2), 551-562.

Otley, D. T., & Berry, A. J. (2019). Control, organisation and accounting. In Management Control Theory (pp. 101-114). Routledge.

Sholeh, A. H. A. (2021). Efektivitas program biaya penunjang operasional penyelengaraan pendidikan (bpopp) dan managemen pembiayaan pendidikan terhadap pengembangan mutu pendidikan di smk darul ulum ii al-wahidiyah desa gersempal kec. Omben Kab. Sampang. Jurnal Magister, 8(19), 55-67.

Solikhatun, I. (2016). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Studi Kasus pada SMK Negeri 1 Yogyarakarta. Jurnal Kajian Pendidikan Akuntansi Indonesia, 5, 1-13.

Sopanah, A., Fatoni, I., Danawanti, M. O., Harmadji, D. E., Mulia, E., Puspitosarie, E., Sari, Y. P., Zamzami, F., Faiz, I. A., Huda, I., Setiawan, A. R., Ulfah, A. K., & Arifin, J. (2020). Bunga Rampai Akuntansi Publik: Isu Kontemporer Akuntansi Publik. Scopindo Media Pustaka.

Sopanah, A., Hasan, K., Putra, S. K., & Rusdianti, I. S. (2023). Akuntabilitas publik organisasi nirlaba. Scopindo Media Pustaka.

Suwardjono. (2017). Akuntansi Pengantar 1, BPFE-Yogyakarta.

Wandrianto, T., Aswandi, A., & Wahyudi, W. (2019). School Financing Strategies in Quality Improvement (Case Study at Sambas 2 State Junior High School). Journal of Education, Teaching and Learning, 4(2), 365-374.

Downloads

Published

2024-04-20

How to Cite

Azizah, K., Sopanah, A., & Nurhayati, I. D. (2024). Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations. Innovation Business Management and Accounting Journal, 3(2), 164–173. https://doi.org/10.56070/ibmaj.2024.019