Analysis of Budget Shifts and Realization of School Finances During the Covid-19 Pandemic in Purworejo Regency in 2020

DOI

10.2991/aebmr.k.210311.003How to use a DOI?

Keywords

school budget, BOS fund, Covid19 budget, budget shift, school finances

Abstract

This study aims to analyze changes in the school financial budget and their realization after the Covid19 Pandemic in Purworejo Regency. School finances that are measured are the source of BOS funds from the central government and the PDPS funding source from the Purworejo Regency. The sample of this study was 477 elementary schools in Purworejo Regency. 477 samples spread over 16 districts in Purworejo Regency. This research is collaborating with the BOS Team for the Education, Youth and Sports Office of Purworejo Regency to measure compliance with the Budget Amendment regulations in accordance with the Regulation of the Minister of Education and Culture Number 19 of 2020. This research is a descriptive quantitative research. Researchers also get secondary data from school reports from the BOS Team in Education Office of Purworejo. The results of this study indicate a budget adjustment for handling covid19 in the education unit. The operational PDPS fund is reduced for each student by IDR 20,000. Funds for payment of teachers and honorary staff are reduced for the 3 month allocation, and schools change the source of funds by using the central BOS Fund. Central BOS Fund revenue does not change at IDR 900,000 per student, but its use changes, especially in the 2nd and 3rd quarter of 2020 for spending on goods and services as well as for capital expenditure for covid19 handling activities in education units. The education unit in the realization of spending promotes transparency by posting reports on the use of funds on school display boards and reporting online on the website www.boskemdikbud.go.id. The ownership of special administrative personnel who handle school finances has a significant effect on reporting both offline and online.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rusmiyatun
PY  - 2021
DA  - 2021/03/13
TI  - Analysis of Budget Shifts and Realization of School Finances During the Covid-19 Pandemic in Purworejo Regency in 2020
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 10
EP  - 14
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.003
DO  - 10.2991/aebmr.k.210311.003
ID  - 2021
ER  -