Abstract

This study aimed to determine how to plan to implement school operational assistance in the school SMPN SATAP, Praya Barat District, Indonesia. This research uses a qualitative descriptive, evaluative method with a case study technique. Data collection techniques used interviews, observation, interviews, documentation and assessment scale sheets for school principals, treasurers, committees and teachers. The study results found that the budget planning complies with the BOS technical guidance financing standards contained in the School Budget Work Plan (RKAS). The school operational assistance fund is implemented by planning, budgeting, monitoring, and accountability.

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