PENGEMBANGAN SUMBER DAYA KEUANGAN BERDASARKAN PERATURAN GUBERNUR NOMOR 97 TAHUN 2022 DI SMA NEGERI 1 PURWAKARTA

Abstract

Peraturan Gubernur Nomor 97 Tahun 2022 provides an opportunity for the development of financial
resources that do not only come from the government, this regulation regulates education funding that
comes from the community. By using a qualitative approach and a descriptive study design through
observation, interview and documentation data collection techniques in this study it shows that the initial
steps taken by SMA Negeri 1 Purwakarta in responding to Peraturan Gubernur Nomor 97 Tahun 2022
are conducting socialization and formulating the Rencana Kegiatan dan Anggaran Sekolah (RKAS) by
sorting out the budget originating from BOS (School Operational Assistance) and BOPD (Regional
Education Operational Assistance) funds as well as shortages of school operational costs which will be
met through fundraising by the Komite Sekolah. After the funds have been collected, these funds are
handed over to the school principal as the manager of the institution to finance school operations in
accordance with the plan contained in the RKAS. The school principal as the manager of the budget is
obliged to report the budget that has been used to the Komite Sekolah and then the Komite Sekolah reports
it to the parents of students through the Rapat Komite Sekolah.