期刊名称：JMSP (Jurnal Manajemen dan Supervisi Pendidikan)
印刷版ISSN：2580-3417
电子版ISSN：2541-4429
出版年度：2019
卷号：3
期号：2
页码：56-62
出版社：Universitas Negeri Malang
摘要：Tujuan penelitian ini adalah untuk mengevaluasi implementasi program Biaya
Operasional Penyelenggaraan Pendidikan Anak Usia Dini (BOP PAUD). Penelitian evaluasi
menggunakan model Discrepancy, yaitu mengukur kesenjangan antara proses implementasi
program dana BOP PAUD dengan prosedur yang telah diatur dalam Permendikbud Nomor 2
tahun 2016 tentang Petunjuk Teknis Penggunaan Dana Bantuan Operasional Penyelenggaraan
Pendidikan Anak Usia Dini. Evaluasi berdasarkan desain implementasi program BOP PAUD
tahap proses (process), meliputi: perencanaan, pelaksanaan dan pertanggungjawaban.
Pendekatan dalam penelitian ini adalah deskriptif kualitatif dengan teknik pengumpulan
data wawancara dan studi dokumen berupa Rencana Kegiatan dan Anggaran Sekolah
(RKAS) dan Laporan Pertanggungjawaban. Hasil penelitian, yaitu: ada kesenjangan pada
implementasi program BOP PAUD pada proses perencanaan, penyaluran dana, dan pelaporan
pertanggungjawaban dana. Penyebab kesenjangan adalah pengelola dana BOP PAUD belum
mengikuti sistem yang diatur dalam manajemen pembiayaan.
其他摘要：The purpose of this study is to evaluate the implementation of the Operational
Cost Program for the Implementation of Early Childhood Education (BOP PAUD).
Evaluation research uses the Discrepancy model, which measures the gap between the
process of implementing the BOP PAUD fund program and the procedures stipulated in
Regulation of the Minister of Education and Culture Number 2 of 2016 concerning Technical
Guidelines for the Use of Operational Funds for the Implementation of Early Childhood
Education. Evaluation based on the design of the implementation of the BOP PAUD program
process, includes: planning, implementation and accountability. The approach in this study
is descriptive qualitative with interview data collection techniques and document studies in
the form of School Activity and Budget Plans and Accountability Reports. The results of
the study, namely: there is a gap in the implementation of the BOP PAUD program in the
planning process, channeling of funds, and reporting of fund accountability. The cause of the
gap is that BOP PAUD fund managers have not followed the system regulated in financing
management.
关键词：evaluasi; implementasi; biaya operasional penyelenggaraan; pendidikan anak
usia dini
其他关键词：The purpose of this study is to evaluate the implementation of the Operational
Cost Program for the Implementation of Early Childhood Education (BOP PAUD).
Evaluation research uses the Discrepancy model; which measures the gap between the
process of implementing the BOP PAUD fund program and the procedures stipulated in
Regulation of the Minister of Education and Culture Number 2 of 2016 concerning Technical
Guidelines for the Use of Operational Funds for the Implementation of Early Childhood
Education. Evaluation based on the design of the implementation of the BOP PAUD program
process; includes: planning; implementation and accountability. The approach in this study
is descriptive qualitative with interview data collection techniques and document studies in
the form of School Activity and Budget Plans and Accountability Reports. The results of
the study; namely: there is a gap in the implementation of the BOP PAUD program in the
planning process; channeling of funds; and reporting of fund accountability. The cause of the
gap is that BOP PAUD fund managers have not followed the system regulated in financing
management.
