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ACCOUNTABILITY, EFFECTIVENESS AND EFFICIENCY OF BOS FUND IN PRIVATE MADRASAH TSANAWIYAH (MTs.) A Case Study in West Bandung Regency and Majalengka Regency    

2013 

user BANDUNG INSTITUTE OF GOVERNANCE STUDIES 

  

ABSTRACT

The Program of BOS in fact is not adequate to support service quality improvement in private owned MTs (Islamic Junior High School). This research is conducted to analyze problems faced by private MTs in realizing BOS and to find out solution in order to enable private MTs especially in West Bandung Regency Majalengka Regency optimize the program in terms of service quality improvement for students. It is required to be done in order to enable private MTs give big contribution for education.

The research use PETS as tools by means of mixed method that is the mixture of quantitative and qualitative methods. The quantitative method is conducted by means of survey in 15 private MTs’ in West Bandung Regency and 15 private MTs’ in Majalengka Regency coming from urban and rural areas. The qualitative method is conducted by means of interview to a number of Madrasah education stakeholders in the area of Ministry of Religious Affairs including education stakeholders of MTs using ethnography strategy (the strategy of activity involvement in MTs).

The results show that generally, private MTs in West Bandung Regency and Majalengka Regency receive BOS which is not adequate to the number of student. BOS allocations are generally realized to pay fixed teachers wage and the honorarium for temporary employees. Meanwhile the allocation to support educational activity is very minimum. Generally, private MTs of West Bandung Regency is consistent in using BOS according to the technical hand out but not the Private MTs in Majalengka Regency. In terms of transparency of BOS Fund allocation, generally private MTs in West Bandung Regency are less transparent than the ones in Majalengka Regency.

 

ABBREVIATION

APK : Raw Participation Rate BOS : School Operational Fund BOMM : Quality Management Operational Fund DIPA : Budget Content List FGD : Focus Group Discussion IPM : Human Resources Development Index JPS : Social Security Network Kemenag : Ministry of Religious Affairs Kemendikbud : Culture and Education Ministry KPPN : Government Treasury Service Office Mapenda : Madrasah and Islamic Basic Education PBM : Teaching and Study Process PETS : Public Expenditure Tracking Survey PNS : Civil Servant PPR : Remedial Teaching Process PPs : Islamic Boarding House RAPBS/M : Income Budgetary and School/Madrasah Expenditure SD-MI : Elementary School-Islamic Elementary School SMP-MTs : Junior High School- Islamic Junior High School SMA-MA : Senior High School-Islamic Senior High School SPM-LS : Direct Payment Mandate SPP-LS : Direct Payment Application Tendik : Education Workers UKS : School Health Care Unit

  

CONTENT LIST Abstract Abbreviation Content List Chapter I Introduction 1.1. Research Background ………………………………...................................................................... 1 1.2. Research Problem ………………………………………………………........................................... 2 Chapter II Research Methodology 2.1. Basic Method ……………………………………………………………………………………………. 3 2.2. The Resource and Variant of Data .............................................................................................. 4 2.3. Research Location ………………………………………………………………………………………. 4 2.4. Sampel and Research Informant ……………………………………………………………………… 5 2.5. Data Collection Technique ……………………………………………………………………………. 6 2.6. Data Analysis Technique ………………………………………………………………………………. 6 Chapter III The Condition of Research Object and Respondent Profile 3.1. The Condition of Education in Madrasah in West Bandung Regency and Majalengka Regency ……………………………………………………………………………… 8 3.2. Respondent Profile ……………………………………………………………………………………… 10 Chapter IV Research Results and Study 4.1. BOS Allocation in Private MTs in West Bandung Regency and Majalengka Regency …………. 14

4.1.1. BOS Allocated to Private MTs Is not Appropriate; the one which is minus and the one which is surplus ………………………………………………. 16 4.1.2. BOS Transfer to Private MTs Is Always Late …………………………………………………. 19

4.2. Consistency of BOS Usage in Private MTs in West Bandung Regency and Majalengka Regency ………………………………………………………………………………. 22

4.2.1. BOS in Private MTs Is Used Up to Pay Teachers Wage and Honorary Workers ………... 22 4.2.2. BOS is Very Minimum to Improve Quality and Service in Private MTs …………………….. 25 4.2.3. Poor Students Are Enormous, meanwhile Fund Allocation for Them Is Very Minimum ..... 27 4.2.4. The Existence of Private MTs in Deal with Inappropriate BOS Allocation ………………… 28

4.3. The Transparency of BOS Management in Private MTs in West Bandung Regency and Majalengka Regency ………………………………………………. 28 4.3.1 There Are Still A Lot of MTs’ Which Are Not Transparent in Managing BOS ……………… 29 Chapter V Conclusion and Recommendation 5.1. Conclusion ………………………………………………………………………………………………… 33 5.2. Recommendation ………………………………………………………………………………………… 33

5.2.1. Recommendation for Private MTs in West Bandung regency and Majalengka Regency … 33 5.2.2. Recommendation of BOS Management for West Bandung Regency and BOS Management for Majalengka Regency ……………………………………………………. 33 5.2.3. Recommendation of BOS Management for West Java …………………………………….. 33 5.2.4. Recommendation of BOS Management for Central Government ………………………… 34

Picture List, Table and Graphic ................................................................................................................. 35 Bibliography ............................................................................................................................................... 37

 

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CHAPTER I INTRODUCTION 1.1. Research Background

Education is one of essential pillars for human resources quality improvement. Education performance including APK (Raw Participation Rate) and literacy level from elementary education to university becomes one of variables of IPM (Human Resources Development Index). Therefore education accessibility to a better education for society is a compulsory mandate for every component of Indonesia nation, as mentioned in the Introduction of UUD 1945.

In order to improve education quality in terms of education accessibility, there should be a significant concern on fund allocation managed by Culture and Education Ministry for Elementary School, Junior High School, and managed by Ministry of Religious Affairs for MI/PPS Ula and MTs/PPS Wustha. The fund flow is financial aid namely BOS (School Operational Fund).

BOS program started from 2005 is managed by two ministries that are Culture and Education Ministry and Ministry of Religious Affairs. There are around 14.3252 Elementary Schools and 29.866 Junior High School which becomes target receiver of BOS from Culture and Education Ministry, and around 22.239 MI/PPS Ula and 14.022 MTs/PPS Wustha become BOS target receiver from Ministry of Religious Affairs in the year 2012. BOS allocation in 2012 which managed by Culture and Education Ministry is 23.6 billion; it increases 6.8 billion or around 40.5% from the prior budget in (2011) which was around 16,8 billion1. While in Ministry of Religious Affairs, BOS allocation in 2011 was around 3 billion2. As education budget in 2012 increased BOS allocation for Madrasah/PPS also increased.

This research was concentrated in BOS operational procedure under Ministry of Religious Affairs for MI/PPS Ula (Islamic Elementary School) and MTs/PPS Wustha (Islamic Junior high School) in West Java. West Java is a very potential province that can support APK (Raw Participation Rate) enhancement in the area of Madrasah due to its number of madrasah in Indonesia is quite big and becomes the second big Madrasah number in Indonesia. The significant contribution to increase that APK can be realized if service quality in Madrasah can also be improved. The Madrasah quality problem will be overcome if the program is well conducted.

In local scale, especially West Java the low contribution of Madrasah is mainly caused of the low service quality given by Madrasah/PPS management. Whereas BOS component allocation is actually adequate to accommodate quality improvement including infrastructure improvement, computer installment, internet, books purchase and also human resource development for example teacher quality development. It shows that BOS program launched since 2005 has not been well managed in Madrasah.

                                                            1 http://www.menkokesra.go.id/content/dana‐bos‐2012‐naik‐405‐persen, accessed on 5 Mei 2012 2 http://pendis.kemenag.go.id/index.php?a=artikel&id2=strategipendis, accessed on 5 Mei 2012 

 

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BOS program opens chances for Madrasah to improve their service quality because BOS fund allocation can accommodate school quality improvement. BOS can be used to develop teacher quality, improve tools and infrastructure of the school and to supply computer or install internet in order to support teaching process. Madrasah/PPS or schools management should concern with the main three principles of BOS management to improve their service quality that are (1) accountability, that is the consistency of BOS allocation based on needs and urgency (2) effectiveness, that is the capability of school management in using BOS based on needs priorities to accelerate school service quality and the last is (3) efficiency, that is the capacity of schools managements to save BOS fund, so at the end they can allocate BOS in many activities directed to improve service quality.

Based on APK aspect, government is successful enough in realizing high APK rate. Nationally until 2009 APK rate in the level of SMP/MTs/PPS Wustha (Junior High School) was high, that was 98.11%. Somehow from the aspect of quality, generally school service improvement rate both physical support such as building condition, laboratory, exercise facilities and quality of human resources or teachers are still far from the expected minimal standard. That phenomenon happens in most of schools. The quality of Madrasah or schools leads to low APK rate, although nationally the APK rate is high compared with general school contribution that is 21.97% from MTs (Islamic Junior High School) and 12.44% from MI (Elementary School). Related to BOS program in Madrasah (Islamic School), a lot of problems occur in Private Madrasah. The problems are about BOS allocation management to improve school service quality. One of them is the burden of fund resource because BOS is only the one resource of fund to pay teachers wage. It makes BOS only used to realize teachers wage, while other activities directed to improve service quality are neglected. This problem is very attractive to be researched; moreover the researches about Madrasah or Islamic Schools under Ministry of Religious Affairs monitory are still lack. Therefore, a deep research about BOS management should be conducted in Madrasah especially Private Madrasah. This research is only focus on Madrasah in the level of Junior High School based on the consideration that BOS fund for Junior High School is much bigger than the one allocated for Elementary Level or MI. The research will be conducted in two regencies which are West Bandung and Majalengka. The two areas become choices because from 26 cities or districts in West Java the number of MTs is bigger than others. The number of Private MTs in West Bandung is 108 while in Majalengka Regency is 54. 1.2. Research Problems

Based on the research background there are three main problems covered in this research:

1. How is BOS allocation flow managed in private MTs in West Bandung Regency and Majalengka Regency?

2. How is the consistency of Private MTs in managing BOS according to technical procedure of BOS allocation in West Bandung and Majalengka?

3. How is the transparency of Private MTs in using BOS in West Bandung Regency and Majalengka Regency?

 

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CHAPTER II RESEARCH METHODOLOGY

2.1. Basic Method

This research uses PETS (Public Expenditure Tracking Survey) as tools. Pets is a tool used to track public resource including human resources, financial support and infrastructure support from the highest level of governance to the service supplier3. Public resource which should be tracked in this research is finance or education fund. This research is trying to track fund flow for BOS program in schools especially in Private Madrasag Tsanawiyah/MTs (Junior High School). Generally, BOS allocation flow for MTs comes from Central Office of Ministry of Religious Affairs, next it leads to Province Ministry of Religious Affairs then to province KPPN. This institution is in charge to give the fund directly to Private MTs as BOS receiver.

Generally PETS is used for three main purposes that are 4 diagnose, analysis and impact evaluation. In terms of diagnose, the research tries to identify problems occurring in BOS management based on fund circle tracks from central government to schools. In the next step, those problems will be analyzed to find out appropriate solution. The last step is analyzing impact to see how far BOS contributes in facilities and infrastructure improvement, teacher and worker welfare improvement, and service quality for students in teaching and study activity.

PETS used in this research combines two methods namely mixed methods. Creswell5 states that mixed method basically is based on two approaches: qualitative and quantitative approaches whose analysis are also conducted quantitatively and qualitatively. Quantitative method is used to track BOS fund allocation flow from Ministry of Religious Affairs to schools. There are two main focuses in this area: the number of fund and fund allocation based on BOS technical procedure for MTs. While the qualitative method is used to analyze process beginning from allocation to usage management process from central government to schools.

There are several ethnographic techniques used in qualitative method. The technique is about how the communities see, explain and describe their own lifestyle6. In the context of this research, ethnography is laid in the process of BOS fund flow through stakeholders of Private Madrasah mainly the head masters, teachers and workers. That is why, the researchers involved in several activities in the schools.

The steps used in this research are (1) Determine purpose of the research as mentioned in the introduction of this report, (2) Map BOS allocation flow in Private Madrasah, from the allocation planning process done by Central Ministry of Religious Affairs by involving Province Ministry of Religious Affairs Authority and District Authority to the liquidity or realization of the fund to MTs until the usage management. (3) Data collection in field and the results are analyzed, (4) identify important issues about BOS management, (5) recommendation application to improve BOS program policy (6) disseminate results of the research and advocate them to stakeholders or policy makers including Central Ministry of Religious Affairs, Province Ministry of Religious Affairs to

                                                            3 Kozin, Margaret and Tolmie, Courtney. 2010. Using Public Expenditure Tracking Surveys to Monitor Projects

and Small-Scale Programs. Washington DC : The Word Bank 4 Idem 5 Creswell, John W., 2010. Research Design, Pendekatan Kualitatif, Kuantitatif dan Mixed. Yogyakarta :

Pustaka Pelajar 6 Muhadjir, Noeng. 1996. Metodologi Penelitian Kualitatif (Edisi III). Yogyakarta : Rakesarasin 

 

 4

District Ministry of Religious Affairs and the last to schools as targets of BOS in this research.

2.2. Data Resource and Data Variant There are two data resources in this research:

1. Primary data, that is data obtained directly by means of observation and interview in Indonesia Ministry of Religious Affairs, Ministry of Religious Affairs in West Java, Ministry of Religious Affairs in West Bandung regency and Majalengka Regency and interview and observation results obtained from schools. 2. Secondary data, that is data obtained from collected documents which are next used to support primary data. These data include DIPA (Content List of Budget Realization) of BOS of Madrasah for West Java, West Bandung Regency and Majalengka Regency, Private MTs in West Bandung regency and Majalengka Regency, RAPBS (School Income Budget and Expenditure Planning) and the Reports of BOS Usage of Private MTs as the research objects.

2.3. Research Location The research is conducted in two regencies in West Java, West Bandung Regency and Majalengka Regency. The last target of this research is Private MTs. Picture 2.1. Map of West Bandung Regency

Source : https://www.google.com

 

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Picture 2.2. Map ofMajalengka Regency

Source : https://www.google.com 2.4. Sample and Research Informant

There are 30 private MTs becoming samples in this research, 15 MTs are from West Bandung Regency (7 of them are from urban area7 while 8 of them are from rural area8) and 15 MTs are from Majalengka Regency (7 of them are from urban area and 8 of them are from rural area). The sample list is enclosed.

Sample determination mechanism is obtained purposively in the step of selecting two regencies: West Bandung Regency and Majalengka Regency, in accordance with number of Private MTs in those areas are quite big. The determination in each Regency is based on location sampling frame: rural and urban area. In the last step, 7 MTs coming from urban and 8 MTs coming from rural area are selected randomly.                                                             7 Urban area is the area located in city or town 8 Rural area is the area located in countryside 

 

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Further description of sampling mechanism in this research is described as follows: Picture 3.3. Sample Determination Mechanism

Resource: Analysis Result, 2012 Besides sample, this research also uses informant. Several informants in this research consist of (1) General Director of Islam Education of Indonesia Ministry of Religious Affairs, (2) Chief of Scholarship Section and Madrasah Operational Aid, (3) Head of Mapenda (Madrasah and Islamic Basic Education) of Ministry of Religious Affairs in West Java Province, (4) Head of Ministry of Religious Affairs of West Bandung Regency, (5) Head of Ministry of Religious Affairs of Majalengka Regency, (6) Head Master of MTs as research sample, (7) Treasurer of MTs research sample and (8) five students parents from each MTs research sample. 2.5. Data Collection Technique Data collection in this research uses ethnography strategy method. The method aims to apply principles in ethnography context consisting of involvement and participation in the process of BOS fund circle. The field researchers did not only approach head masters, teachers and administration staffs but also involve in teaching and study process. In other way they attended school meetings, socialized with teachers and helped administration school staffs. This approach was done to show that the research did not only aim to collect data but also to find out problems faced by schools in order to formulate appropriate solutions.

The data collection technique in this research consists of: 1. Observation Technique that is the technique of data collection by means of direct observation to MTs of research samples. 2. Interview Technique that is the technique of data collection by means of discussion or sharing session with all stakeholders who become informants in the research. 3. Notation Technique that is the required technique relating to this research gained from both institutions and internet publication as secondary data.

2.6. Data Analysis Technique Data analysis in this research uses two methods namely qualitative and quantitative method. The qualitative method is implemented to data obtained from interview with

West Java

West Bandung Regency

Majalengka Regency

7 Rural Private MTs Swasta

8 Urban Private MTs Urban

7 Rural Private MTs Rural

8 Urban Private MTs Urban

 

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informants consisting of General Director of Islam Education of Ministry of Religious Affairs, head of Scholarship Section and Madrasah Operational Aid of Ministry of Religious Affairs, Head of Madrasah and Basic Islam Education of Ministry of Religious Affairs in West Java, Head of Ministry of Religious Affairs in West Bandung regency, Head of Ministry of Religious Affairs in Majalengka Regency, and head masters of surveyed Private MTs. Qualitative data analysis is implemented by means of (1) Selecting relevant data or information and deleting unused data and organizing them in order to make interpretation, (2) Presenting data in form of narration, graphic and chart to ease conclusion determination, and (3) Conclusion formulation and verification to make meanings of occurring data become appropriate and reliable so that the validity is warranty.

Quantitative analysis is implemented to data obtained from questionnaire. Questionnaire data resources are gained from documents of schools profiles, BOS budgetary reports, and BOS usage report. The analysis technique is implemented by using descriptive analysis consisting of discovery data which are descriptively analyzed figures.

 

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CHAPTER III THE CONDITION OF RESEARCH OBJECT EDUCATION AND RESPONDENT

PROFILE

3.1. The Condition of Madrasah Education in West Bandung Regency and

Majalengka Regency In 2011, data based on Ministry of Religious Affairs West Java showed that there are

661 Madrasah in West Bandung Regency, 113 of them are MTs consisting of 5 Public MTs and 108 Private MTs. Meanwhile in Majalengka there are 408 Madrasah, 69 of them are Madrasah Tsanawiyah consisting of 15 Public MTs and 54 Private MTs. Based on that fact, we can see that the number of Private Islamic Schools is always bigger than Public Islamic Schools. It is significantly different from the fact that Secular School whose composition is reversed, meaning that the number of Public School is bigger than Private School. It is clearly can be described in this table: Table 3.1. Number of Madrasah in West Bandung Regency and Majalengka Regency in

2011 Area RA MI MTs MA

N S N S T N S T N S T Kab. Bandung Barat - 317 2 178 180 5 108 113 1 50 51Kab. Majalengka - 245 7 64 71 15 54 69 3 20 23Resource: Ministry of Religious Affairs N : Negeri/Public (Public Madrasah) S : Swasta/Private (Private Madrasah) T : Total RA : Raudhatul Athfal (Kinder Garden) MI : Madrasah Ibtidaiya (Islamic Elementary School) MTs : Madrasah Tsanawiyah (Islamic Junior High School) MA : Madrasah ‘Aliyah (Islamic Senior High School)

Based on the number of education workers or teacher, the three formal Madrasah (MI, MTs and MA) in two regencies have sufficient number of teacher. In 2011, there were 2488 Madrasah teachers in West Bandung regency and 7924 Madrasah teachers in Majalengka. The number of MTs teachers in West Bandung reached 1454 consisting of 1159 Public MTs teachers and 295 Private MTs teachers. Meanwhile in Majalengka Regency, the number of MTs teachers was 4375 consisting of 3485 Public MTs teachers and 890 Private MTs teachers. Based on the table, the number of teachers in Public Madrasah is much bigger than the number of Private Madrasah teacher. Table 4.4. Comparison of Numbers of Teacher in Public Madrasah and Private Madrasah

in West Bandung regency and Majalengka Regency, 2011 Area MI MTs MA

N S T N S T N S T Kab. Bandung Barat* 676 168 844 1159 295 1454 153 37 190/2488Kab. Majalengka* 2373 592 2965 3485 890 4375 463 121 584/7924The Office Ministry of Religious Affairs of West Java

 

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* Combination of Civil Teachers and Non-Civil Teachers To improve education quality in Private Madrasah, government should make policy in placing teachers with Civil Servant status in Private Madrasah, so every Private Madrasah has several teachers with Civil Servant status who are in charge of aspects relating to the efforts in improving Madrasah management quality. In West Bandung Regency there are 77 teachers with Civil Servant status who are in charge in Private Madrasah. Most of the teachers are Non-Civil Servant. While in Majalengka Regency 256 teachers with Civil Servant status are in charge in Private Madrasah. Table 4.5. Comparison of Teachers Numbers Based on Employment Status in West

Bandung Regency and Majalengka Regency, 2011 Area MI MTs MA

PNS NPNS T PNS NPNS T PNS NPNS T Kab. Bandung Barat 26 142 168 44 251 295 7 30 37 Kab. Majalengka 91 501 592 134 756 890 27 94 121 Resource: Office of Ministry of Religious Affairs of West Java PNS : Pegawai Negeri Sipil or Civil Servant NPNS : Non-Pegawai negeri Sipil or Non-Civil Servant T : Total

Society economy condition is very influential to society education standard. Today, public education institution is commonly assumed having a better education quality than private education institution. Based on data from Ministry of Religious Affairs Office of West Java, there are 47,689 Madrasah students in West Bandung Regency who are located in the three formal Madrasah institutions (MI, MTs and MA). In other hand, Majalengka has 27,154 Madrasah students enrolled in the three formal Madrasah institutions. If the numbers of student in Public Madrasah and Private Madrasah are compared, the number of students in Private Madrasah is much bigger than the one in Public Madrasah. This shows that society economy condition is still low; there is also another factor of the lack number of Public Madrasah in the areas. Table 4.6. Number of Madrasah Students in West Bandung Regency and Majalengka

Regency, 2011 Area MI MTs MA

N S T N S T N S T West Bandung 925 23.975 24.900 3.100 15.080 18.180 769 3840 4609 Majalengka 1.176 6.161 7.337 6.154 10.930 17.084 849 1.884 2.733Resource: Office of Ministry of Religious Affairs West Java Province N : Negeri/Public S : Swasta/Private T : Total MI : Madrasah Ibtidaiyah/ Islamic Elementary School MTs : Madrasah Tsanawiyah/ Islamic Junior High School MA : Madrasah ‘Aliyah/ Islamic Senior High School

 

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3.2. Respondent Profile

The BOS research uses Private Madrasah Tsanawiyah (MTs) as respondent sample to see effectiveness and efficiency of BOS usage. Survey is then implemented during the research to analyze differences of characteristics between Madrasah located in urban and rural area. It takes 8 samples of Madrasah in urban area of Majalengka Regency and 7 Madrasah in both rural areas of West Bandung and Majalengka. Totally there are 16 Madrasah in urban area and 14 Madrasah in rural area. The detail can be seen in the table below.

Graphic 3.1. Location of School Respondent

Resource: Analysis Result, 2013

Generally, number of students in each Respondent Madrasah is vary in which number of student in urban area is much bigger than number of student in rural area. The rural area of West Bandung has the most students and averagely the number of student for each Madrasah is 417. Derived from that figure, the average amount of female students is 215 per Madrasah and the average amount of male student per Madrasah is 202. Meanwhile, in urban area of Majalengka the total student of Madrasah is 253 in which female student number is bigger than male student number. In other fact, rural area of Majalengka averagely has the least students. The average amount of student in the rural area is 193 consisting of average amount of female student per Madrasah is 97 and the average amount of male student per Madrasah is 96. Compared with rural area of West Bandung the number of student is bigger; averagely it is 197 with the average amount of female student per Madrasah is 99 and the average male student per Madrasah is 98. The characteristic of student number shows us that students in Madrasah are mainly concentrated in urban area. It is caused of accessibility to infrastructure facilities such as transportation. Generally, average number of female student in Madrasah respondents is bigger than average number of male student.

0

2

4

6

8

10

12

14

16

KBB Majalengka Total

8 8

16

7 7

14

Urban

Rural

 

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Graphic 3.2. Average Number of Student of School Respondent in the Two Regencies

Resource : Analysis, 2013

There is a slight difference in time schedule of study in two regencies. Madrasah respondents in Majalengka Regency generally implement morning time schedule. Time schedule in West Bandung Regency is slightly different from Majalengka. Madarasah in urban area proportionally implement both morning time schedule and afternoon time schedule. There are 4 Madrasahs having morning time schedule and also 4 Madrasahs having afternoon time schedule. Meanwhile in rural area of West Bandung, there is only one Madrasah respondent implementing education in both morning time schedule and afternoon time schedule.

Graphic 3.3. Education Time Schedule

Resource: Analysis Result, 2013

One of the biggest challenge of Madrasah is the fact that majority of Madrasah in the two regencies are Private Madrasah. This implicates to the number of teachers with Civil Servant status or PNS and the number of temporary employees. Madrasah respondent in

0

50

100

150

200

250

300

350

400

450

202118 98 96

215

13599 97 Girls

Boys

0

1

2

3

4

5

6

7

8

4

8

6

7

4

0

1

0

Pagi Hari

Pagi & Sore Hari

 

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urban area of West Bandung have the most teachers. Most of them are Non-Civil Servant teachers or 199 in amount, 13 of them are Civil Servant and 4 of which are honorary. It is contrary to composition of teacher in urban area in Majalengka. Madrasah respondent in the area dominantly are temporary employees, which are 113 in amount, permanent teachers with Civil Servant status are 36 and Non-Civil Servant teachers are 28. The number of education workers in Madrasah respondents in rural area of West Bandung is highly bigger than the number in rural area of Majalengka. The detail is as follow: Madrasah in West Bandung has permanent 155 Non-Civil Servant teachers, 34 temporary employees and 5 permanent Non-Civil Servant teachers. It is contrary to the number of teachers in rural area of Majalengka. There are 66 permanent Non-Civil Servant teachers, 48 temporary employees and permanent teachers with Civil Servant status are 15. The fact shows an implication that welfare level of teachers in both urban and rural area is still low, the bigger number of Non-Civil Servant teachers the lower welfare level is. Due to allowances and number of wage for teachers with Civil Servant status are much bigger than the ones given to honorary and Non-Civil Servant teachers. Graphic 3.4. Number of Teachers in School Respondent Based on Employment Status

Resource: Analysis Result, 2013 Graphic 3.5. Education Level of Teachers in School Respondent

0

50

100

150

200

250

1336

5 15

199

28

155

66

4

113

34

48 Honorary Teacher

Non Civil Servant teacher

Civil Servant teacher

 

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Resource: Analysis Result, 2013

The quality of education worker or teacher can be seen from education level or in other words teaching skill is very influential to students. Education level of teacher is influential to their skill performance in transferring knowledge and performs teaching activity. Generally, Madrasah respondent have high education teachers. The teachers of Degree graduates mostly teach in both rural and urban areas.

However, if we see the detail education background level of teachers in Madrasah respondent, there are teachers who are still graduate from Senior High School, the biggest portion takes place in rural area of West Bandung that is 27. Next rural area of Majalengka has 20 teachers who are Senior High School graduate. Meanwhile, urban area of Majalengka has the most teachers with the highest education level from post-graduate that are 12 teachers.  

0

20

40

60

80

100

120

140

160

180

200

Urban‐KBB Urban‐Majalengka Rural‐KBB Rural‐Majalengka

19 1527

20

0 0 2 01 114

00 3 0 5

191

145 150

99

412

1 4

SMA

D1

D2

D3

D4/S1

S2

 

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CHAPTER IV RESEARCH RESULT AND FINDINGS

4.1. The Fund Flow of BOS (School Operational Assistance) of MTs (Madrasah Tsanawiyah) in West Bandung Regency and Majalengka Regency The BOS fund flow scheme is divided in two, the planning and real funds transfer.

The planning is related to the determinated amount of funds to each MTs based on the number of students. The transfer of real funds is the realization of planning phase which the activity is in transferring funds to MTs via KPPN (State Treasury Office) of the province division.

Madrasah BOS funds flow before the transfer was originally from the DIPA, Ministry of religious affairs. The public madrasah categorized in direct funding as part of the Ministry of Religious Affairs unit, while the private madrasah is in the category of grants funding9. For private madrasah, each province has different quota of funds referred to the multiplication between the numbers of students in each province with the amount of funding per student.

The real funds which received by any private madrasah must go through student count verification stage. This process is carried out by BOS management in each province and supported by the districts/cities BOS management. The verification result is followed by the chief Ministry of Religious Affairs decree in the regencies/municipalities in the list of madrasah BOS recipient and the amount of funds to be received by each madrasah. This process shows that the amount of BOS funds to be received by the madrasah is determined by the district/city division of Ministry of Religious Affairs through each BOS management. This means, BOS management in districts/cities have great discretion in determining the amount of BOS funds received by the madrasah.

As mentioned before, in general the madrasah BOS flows is consisted of planning and transfer of funds. This flow scheme have two mechanisms, the funds allocation and apportioning mechanism. In the allocation stage, its main activity is gathering data on the number of students. This bottom-up process starts from Ministry of Religious Affairs to the BOS management center in each district/city and provincial management.

In the allocation mechanism stage, there are two important levels. If the current level is not properly attended by the monitoring and evaluation team of BOS at the Ministry of Religious Affairs, there could result a deviation in the process. The first case is the level of school or madrasah. The deviation which could occur at this level is the mark up of number of students. The second is the BOS management in districts/cities level. The deviation that could happen is the inaccurate verification of student data because the un professional BOS management verifier team in district/city level. At this level, a factual verification is needed which doesn’t solely rely on reports of madrasah administration.

At the apportioning stage, particularly for private madrasah, the Ministry of Religious Affairs has done a pretty good transfer process. The breakthrough is that the funds flow does not go through many steps of top-down pattern, which from the center to the provinces, then forwarded to the district and lastly delivered to the school. The efficient process is the funds being transferred directly into madrasah through the province KPPN. This pattern avoids unauthorized excision of the funds in each region and the school could receive full funds.

                                                            9.  The  interview with  the  Head  of Operational  Assistance  Scholarships  and Madrasah Ministryof  Religious Affairs of  Indonesia, Mr.Herry Zakaria A., S.Ag stated that: "The principle of BOS  funds mechanism of public and private madrasah is countries. For the public madrasah has direct funds as part of the ministry unit, while the private madrasah is grant funded. Interview conducted on October 12, 2012  

 

 15

More clearly, the cycle of BOS funds in the form of data and cashflow could be described as follows: Picture 4.1. Cycle of Madrasah BOS Funds Source: Analysis Result, 2013

If two BOS funds flow mechanisms are correlated, the arising problem is the mismatch between the allocations of funds established for each school with real funds received by the school. To prove this discrepancy, there are two possible mechanisms, the first is to compare data of BOS funds obtained from the reported records from the madrasah to the BOS funds obtained by Regency/City Ministry of Religious Affairs. The second is to compare the real funds of the madrasah based obtained data on the appropriate BOS funds report obtained which appropriately based on the number of students with received funds per student.

Research conducted by BIGS showed that in West Bandung and Majalengka regency, the phenomenon of mismatch between real funds obtained by the madrasah and the amount should be received based on the number of students is still going on. The full findings is described below.

Central BOS Management TeamCentral Ministry of Religious Affairs 

Provincial BOS Management Team 

Provincial Ministry of Religious Affairs 

District BOS Management Team 

District Ministry of Religious Affairs 

School BOS Management Team MI/MTs 

Provincial State Treasury Office 

Madrasah Data  DataVerification

Madrasah Data Data Verification

BOS Management TeamDecree 

Madrasah Data  DIPA (BOS Allocation)

Central State Treasury Office 

SPP‐LS

SPM‐LS

Verification

Funds

Funds SchemeData Scheme 

 

 16

4.1.1. The Mismatching Flow of BOS Funds to Private MTs; The difference of the less and more of what had received. In the last two years, between 2010 and 2011, the average urban private MTs in West

Bandung Regency received more BOS, whereas in 2012, most MTs received less BOS funds. In 2010, the number of MTs receiving larger BOS funds, i.e. 62.5%. This amount is greater than the year 2011 which is only 50%. Different conditions occurred in 2012, which an average of MTs received less BOS. The numbers are pretty dominant, 66.7%. From interviews with several MTs BOS treasurer in urban areas, this condition occured due to the changes in reporting format and the number of students which was obtained along with the time of reporting. As result, the report by the school is not valid in the reported number of students.

When depicted in graphic form, the mismatching BOS funds received by the average urban MTs in West Bandung regency in the last three years (2010, 2011, and 2012) is described in the following: Graph 4.1. Average Trend of Urban MTs in West Bandung regency by Mismatching

BOS Category in last three years (2010, 2011 and 2012)

Source :Analysis Result, 2013

Based on the graph above, it seems clear that the always rising trend of the category is the Mismatch and Receive Less Category.This means that in the last three years, an average of schools in urban areas has increased in the number of receiving BOS funds which does not correspond to the number of students and likely receive less funds. However, the Mismatch and Receive Less Category does not became majority in each year. As conclusion, in the last three years, the majority of schools in urban areas in West Bandung regency received mismatching and more BOS funds which likely to be more than it should.

The same phenomenon was experienced by the rural areas MTs in West Bandung regency. Of the 15 surveyed private MTs, in the last three years, 2010, 2011, and 2012, the average MTs received more BOS funds. In three years, in 2011 there is a significant number of MTs which received more BOS,67.9%. In 2010 and 2012, the condition is not too much different because of the number of MTs received not more than 50% BOS funds, respectively only 45.8% and 42.9%. There is little difference between the rural to urban areas MTs in KBB, larger received funds for rural BOS funds happened within three years (2010, 2011, and 2012), while BOS in urban areas occurred only in two years ( 2010 and 2011).

In the graph, the mismatching BOS funds received by the average rural MTs in West Bandung regency in the last three years (2010, 2011,and 2012) is seen in the following:

0%

20%

40%

60%

80%

100%

YEAR 2010 YEAR 2011 YEAR 2012

Mismatch and Received More

Mismatch and Received Less

Appropriate Funds

 

 17

Graph 4.2. Trend average MTs in Rural West Bandung regency by Mismatching BOS Category in Three Years (2010, 2011 and 2012)

Source: Analysis Result, 2013

Based on the graph, it shows that in the last three years no single category has an increasing or decreasing trend. All categories experiences fluctuation. This means that its trend sometimes up and sometimes even down. However, in the graph above it is clear that if summed up in three years, the majority of schools in rural areas inWest Bandung Regency which had always received the BOS funds are not appropriate and likely more.

Basically, the discrepancy of obtained BOS consists of two, the mismatch and receive more and the mismatch and receive less. Mismatch and received more means the funds are larger than it should be received, while the mismatch and received less means it was received less than it should be. From the research, which took place in West Bandung regency, there are many private MTs receiving more BOS funds which are mainly privateMTs in rural areas. Different things happen in Majalengka, where many private MTs receive less BOS. In 2011 and 2012, the average urban MTs in Majalengka receiving BOS funds were lacking. In 2011 there were 46.9% and in 2012 experienced a significant increase, which is 62.5%. Only in 2010, most MTs receive more funds, ie. 40.6%.

When depicted in graphic form, the mismatching BOS funds received by the average MTs in Majalengka urban areas in the last three years (2010, 2011,and 2012) could be seen in the following: Graph 4.3. Average Trend of Urban MTs in Majalengka by Category Mismatched BOS

Funds in Three Years ( 2010, 2011 and 2012 )

Source: Analysis Result, 2013

Based on the graph, it is showed that in the last three years, there are two categories of its linear trend which is the Mismatched and Received More, and the Mismatch and Received Less category. The Mismatch and Received Less category has rising trend in each year, while the Mismatched and Received More category is always decreasing every year. Each category

0%

20%

40%

60%

80%

100%

Year 2010 Year 2011 Year 2012

Mismatch and Received More

Mismatch and Received Less

Appropriate Funds

0%

20%

40%

60%

80%

100%

Year 2010 Year 2011 Year 2012

Mismatch and Received Less

Mismatch and Received More

Appropriate Funds

 

 18

has up and down fluctuation. In conclusion, in the last three years, the majority of schools in urban areas in Majalengka is mismatching and receiving less BOS funds referring to the amount of accepted students.

In Majalengka, the worst condition occured at MTs in rural areas. From the result, in the last three years (2010, 2011, and 2012), many MTs were receiving less BOS. In 2010 and 2011 there were 42.9% of MTs, while in 2012, 80.9% MTs which received less BOS increased significantly. When depicted in graphic form, the mismatching BOS funds received by the average rural MTs in Majalengka the last three years (2010, 2011, and 2012) graph could be seen in the following: Graph 4.4. Average Trend in Rural Majalengka MTs by Category Mismatching BOS

Funds in Three Years (2010, 2011 and 2012)

Source: Analysis Result, 2013

Based on the graph, it is shown that of the three categories, only the linear trend of Mismatch and Received More category is decreasing in each year. Meanwhile, the two other categories, the Appropriate Funds category and the Mismatch and Received Less have fluctuating trend. In conclusion, in the last three years the majority of MTs in Majalengka rural areas are receiving mismatched and less BOS funds.

There are two frequently arising problem in the flow of BOS funds for madrasah, the first is the report of the number of students that do not correspond to the actual conditions which occur in school and the professional level of provincial and district management BOS verification team. Both of these problems will lead to mismatching BOS funds that being accepted in madrasah. There are two mismatch condition, the receiving more and the receiving less BOS funds. The receiving less funding means less and not in accordance with the number of students, while the receiving more means the MTs received more funding which did not match the number of students.

The issue from the reported number of students which are not in accordance with the actual conditions is essentially a classic problem in the BOS program. This condition is not only happening in BOS for Secular schools, but also occurs in BOS for madrasah. As acknowledged by Mr. Herry Zakaria A.10, S.Ag., that the problems, in case of reporting inflating number of students which intend to get more funds, are still going on in the madrasah. Therefore, improvement to the management for the BOS program conducted by the Ministry of Religious Affairs in the year 2012 is to encourage accuracy of the number of students receiving BOS.

                                                            10. Mr. Herry Zakaria A., S. Ag.  is  the Section Chief of Scholarship and Madrasah Operational Assistance  for Ministry of Religious Affairs. In the interview on October 12, 2012 at the Office of Ministry of Religious Affairs, he said that "to dismiss the assumption that there was inflation of number of madrasah students, therefore in 2012 the improvement in BOS program management is to encourage the accuracy of BOS recipients"  

0%

20%

40%

60%

80%

100%

Year 2010 Year 2011 Year 2012

Mismatch and Received More

Mismatch and Received Less

Appropriate Funds

 

 19

This study found a strange pattern within four terms in the last three years about the amount of funds received by the madrasah. Ideally, there are connection between terms 1 and 2, and the terms 3 and 4.There are three ideal patterns in term 1 and term 2. The first, if the term 1 has appropriate funds, then the terms 2 should be appropriate or more in the case of additional new students prior to funds submission for terms 2. Second, if the term 1 is less, then the later terms should be more. And the third, if the first term is more, the second term should be less.

For third and fourth terms, there are also three ideal patterns. The first pattern is, if the term 3 is appropriate, therefore the term 4 should also be appropriate (this pattern rarely happens because the unpredictable admission of new students in the third term). The second pattern is, if the third term is less, then the fourth term should be more. And the third pattern, if the third term is more, then the fourth term should be less.

The ideal pattern in term 1 and 2 did not happen in West Bandung regency and Majalengka. The results found that there are oddity occurred in the four patterns. First, the first term was less and the second term was also less (supposedly, if the term 1 was less, then the second term must be more). Secondly, the first term was less and the second term was appropriate (supposedly, if the term 1 was less,then the second term should be more). The third, the first and second term was more (if the first term was more, then the second term should be less). The fourth case is, term 1 was appropriate and term 2 was less (if the first term was appropriate, then the second should be too or more with the case of new students prior to the submission term 2).

Ideal pattern in term 3 and term 4 is also not the case in the District of West Bandung and Majalengka. The results of the study found four strange patterns, namely (1) term 3 term 4 is also less and less (if the term 3 was less, then the term 4 should be more), (2) the third term was less and fourth term was appropriate (if the term 3 was less, the fourth term should be more), (3) the term 3 was appropriate and term 4 was more (if the term 3 more was appropriate, then the term 4 should be less) and (4) term 3 was appropriate and 4 was less (if the term 3 was appropriate, then term 4 was also appropriate or more with the case of new students prior to the submission term4).

There are three cases which cause the odd patterns in the reception of BOS funds, namely (1) the report disorder of administrative management on BOS for MTs.This is connected to theprofessional ethics of the HR management BOS for MTs, both interms of reported number of students admissions, and realization of BOS funds. The MTs has transferring students logs which are not reported to the district BOS management. The result is the difference in the number of students between MTs of data with existing data in district BOS management. (2) BOS reports which provided to the researcher was not in accordance with the fact. The case is assumed as manipulation of BOS funds management reports. (3) The unprofessionalism of the verification team of BOS beneficiary management from the provinces and districts management. This results inaccuracy in data being delivered by the MTs, so there is a discrepancy of received funding.11 4.1.2. BOS Funds Transfer to MTs Is Always Late

The BOS funds is transfered four times and the process occurs at the beginning of the month in every term. The first term of BOS program lasts for January-March, the second term April-June, the third term July-September, and the fourth term from October-December. Ideally, the first term on the BOS funds is transferred no later than the end of January. For the

                                                            11. The data was obtained from the result of FGD which conducted in West Bandung and Majalengka regency followed by the head of the MTs or theTreasurer at 31 January 2013 and 07 February, 2013  

 

 20

second term, third, and fourth the BOS transfer is before the 14th of the month in each beginning of each term. This means that for the second term is on 14 April, the third term at the latest on 14 July and the fourth term at the latest on 14 October.

From the research, the funds transfer on average MTs in the survey in West Bandung regency had experienced delays. The case also happened in most MTs in urban areas, but also in rural MTs. It could be clearly seen in the following table: Table 4.1. The Percentage of Urban and Rural MTs in Punctuality of BOS Funds

Transfer in West Bandung Regency in Three Years (2010, 2011,2012) Term Region and Year

Urban Region MTs Rural Region MTs 2010 2011 2012 2010 2011 2012

OT L OT L OT L OT L OT L OT L First 25 75 12,5 87,5 12,5 87,5 00 100 00 100 00 100 Second 00 100 00 100 50 50 00 100 00 100 00 100 Third 12,5 87,5 25 75 62,5 37,5 00 100 00 100 57,1 42,9 Fourth 12,5 87,5 25 75 - - 00 100 14,3 85,7 - - Source: Analysis Result, 2013 Description: OT = On Time L = Late

Based on the table above, the transfer of BOS funds in most MTs in West Bandung urban area was always late. In 2010 and 2011 both in first, second, third and fourth terms, the majority of MTs has been delayed. There are about 75% more MTs has been delayed. Meanwhile, in 2012, the condition is quite good especially for the transfer of funds in the term when. The majority of MTs receiving BOS funds on time. Only the first term are quite severe, which is about 87.5% of MTs were late.

For the average rural area MTs in West Bandung Regency the condition of the funds transfer is more severe. In 2010 all MTs in the survey in every term had a delayed transfer condition. In 2011 also went on the same condition. In four terms, only the fourth which did not experience 100% funds transfer delay which was 85.7% of the MTs. In 2012, the majority of MTs still experienced delays in first, second and third terms.

The phenomenon of BOS funds transfer delays also occurred in Majalengka. From the research, the funds transfer on average MTs surveyed in Majalengka also experienced delays. It happened not only on the average MTs urban areas, but also in the average rural MTs. As clearly seen in the following table:

 

 21

Table 4.2. Percentage of Urban and Regional MTs in Rural Areas It Timeliness Funds Transfer Funds in Majalengka in Three Years (2010, 2011,2012)

Term Region and Year Urban Region MTs Rural Region MTs

2010 2011 2012 OT L OT L OT L OT L OT L OT L

First 00 100 00 100 00 100 00 100 00 100 00 100 Second 00 100 00 100 100 00 28,6 71,4 14,3 85,7 71,4 28,6 Third 00 100 00 100 87,5 12,5 28,6 71,4 14,3 85,7 57,1 42,9 Fourth 00 100 50 50 - - 14,3 85,7 28,6 71,4 - - Source : Analysis Result, 2013 Description : OT = On Time L = Late

Based on the table above, the transfer of BOS funds in the average urban area MTs Majalengka is always late. In 2010 and 2011 both in first, second, third and fourth terms, all MTs in the survey had experience delay. Meanwhile, in 2012, the condition was quite good. The delay only occurs in term one, while in the second and third terms the majority of MTs received timely transfer of BOS funds.

For the average rural area MTs in Majalengka Regency, the condition is almost the same in the case of the time of funds transfer. In 2010 the majority of MTs in the survey in every term experienced delayed transfer. The same condition also occurred in the year 2011. Delays in 2012 occurred only in the first term alone. For the second and third terms the average MTs received timely transfer BOS funds.

Besides the strange patterns of the MTs obtained amount funds, another phenomenon that appears in the flow of funds BOS is the matter of transfer time. The BOS funds transfer to MTs were always late in every term. The condition was most often occurring late in the first term. This happened because of following the central government's budget mechanism. The budget for the first month of the new fiscal year had always been delayed for financing BOS. Ideally, if it followed the budget mechanism, BOS funds in the first term could be dropped at the end of the month of January. But unfortunately, this could not be realized. BOS funds in the first term mostly fell in the month of February.

The same thing happened in the second, third, and fourth terms. Based on the analysis, there were some things that causing the delay, namely (1) the disbursement condition mechanism in the next term during the previous term financial statements which submitted to the District/City BOS Management. Meanwhile, the districts/cities BOS management enforced a system of accumulative BOS reports where the report will be submitted to the next level when all MTs financial statement data had been entered into the districts/cities BOS management. Consequently, districts/cities BOS management had to wait for all the reports in which took quite a long time, (2) MTs did not realize that the use of the funds quarterly as their primary obligation and should be reported immediately prior to the time limit of next term BOS. As a result, many MTs were always late to report the use of BOS funds, (3) the Banks appointed by the government that served BOS payments were not available in every district and made it harder for the rural MTs because of the difficulty to reach the banks. The government should use existing financial institutions like the post office in each district to be able to reach out to young MTs in disbursing BOS funds, (4) Complex bank terms for funds withdrawal. The MoU which require the physical presence of the Principal and Treasurer became an obstacle. Disbursement conditions should be made easier, the schools only require reporting the account number to the bank and the bank could verify

 

 22

the account. Furthermore, the transfer should not require the physical presence of the headmaster and treasurer. The bank could directly transfer to the school accounts.12 4.2. Consistency of the use of Private MTs BOS in West Bandung and Majalengka

Regency The usage of madrasah BOS funds has some rules. From the technical instructions of

use, there are thirteen funds allocation component (13 component attached). Each madrasah should comply with these terms. The other rules which should be complied are that the main priority for the use of the funds is for madrasah operational activities. Since 2009 BOS funds is also directed to increase the services quality of the madrasah. So it is not only to encourage the increase of the APK (Angka Partisipasi Kasar/Gross Enrolment Ratio). Therefore, every madrasah is required to prioritize the use of funds leads to quality improvement and not only quality for physical developmental one or being used to pay the teacher salary. Associated with the use of the funds, here are some findings in the two research areas, namely West Bandung and Majalengka regency. 4.2.1. BOS funds of Private MTs is Out To Pay the Temporary Teacher and

Employee Salary A common phenomenon in the use of the funds is mostly for paying the temporary teacher salary. It happened a lot in the private madrasah referred to the MTs. This condition occurred because the majority of teachers in private schools are not public servant. Meanwhile, the BOS is the only funding source for madrasah. As a result, more than 50% of BOS funds is phoned off to the teacher salary.

In the last three years (2010, 2011, and 2012), the average urban and rural areas private MTs in West Bandung regency, the greatest BOS allocation is to pay teachers' salaries and temporary employee. In 2010, in urban areas, the allocation was 54.5%, and increasing in the year 2011 which was 57.4%, but in the year 2012 in which the allocation decreased by only 39.8%. For rural MTs, the BOS funds allocated to pay teachers' salaries and temporary employee tended to increase from year to year. In 2010 the allocation of 43.5% and in the next two years (2011 and 2012) increased to 52.6% and 54.9%. Compared to the allocation for teacher salaries and temporary employee of larger BOS funds occurred in MTs located in urban areas than the MTs which are located in rural areas. By average for the past three years, the averageu rbanMTs allocated by 50.6%, while the rural MTs allocated only by 50.3.

More clearly, comparative use of the funds to pay the salaries of teachers and temporary employee within the last three years between MTs in urban and rural areas in the West Bandung district MTs can be seen in the following graph: Graph 4.5. Comparison of the Use Percentage of BOS funds to pay teacher salaries and

employee Temporary between Urban and Rural Areas MTs in West Bandung Regency in Three Years (2010, 2011,and 2012)

                                                            12. Ibid. 

 

 23

Source: Analysis Result, 2013

Referring to the chart 5.5. above, it shows that in rural areas MTs in West Bandung regency from year to year, ranging from 2010-2012, the BOS funds allocated to pay teacher and temporary employee salary tends to rise. In consecutive years, the percentage was 43.5%, 52.6%, and 54.9%. While urban areas MTs, increased from 2010 to 2011 (from 54.5% to 57.4%), but decreased in 2012, to 39.8%. On average, over the last three years, BOS funds spending to pay the teacher and temporary employee salary in urban areas is 50.6%, while the rural MTs is 50.3%. It means, the greatest expense to pay MTs teacher and temporary employee salary occurred in urban areas.

In Majalengka Regency, the BOS had also been used to pay the temporary teacher and employee salary. In the last three years (2010, 2011, 2012), the average MTs in urban areas allocated funds to 40.5% of the BOS funds to pay temporary teacher and employee salary, while the rural MTs allocated greater, total of 51%. If observed yearly, the allocation for urban MTs respectively from the year 2010-2012 was 39.3%, 41.4%, and 40.9%, while for rural areas MTs was 48.8%, 54.4%, and 49.8%. In comparison, the allocation of BOS funds to pay teacher and employee salary was more likely happened to the rural areas MTs than in urban areas MTs.

The comparison of BOS funds allocated to pay temporary teacher ande mployee salary between MTs and MTs Urban areas in Majalengka rural areas can be seen in the following graph: Graph 4.6. The Percentage use of BOS funds to pay temporary teacher and employee

salary at the average Urban and Rural areas MTs in Majalengka Regency Year in 2010, 2011 and 2012

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

2010 2011 2012

BOS Funds Allocation to PayTeacher Salary and TemporaryEmployee in Rural Area

BOS Funds Allocation to PayTeacher Salary and TemporaryEmployee in Urban Area

 

 24

Source: Analysis Result, 2013

The obstacle faced by private MTs in using the funds is the difficulty to avoid large allocation for temporary teacher and employee salary. This could happen because the majority of teachers inprivate MTs are not civil servants. In the West Bandung regency, the average number of non-civil servant teachers in every urban area MTs is 93.8%, while in rural areas is 97.4%. For Majalengka Regency, the condition is not much different though the smaller percentage compared to West Bandung regency. The number of non-civil servant teachers for every Majalengka Regency urban areas MTs is 79.7%, while in rural areas is 88.4%.

The teachers’ statuses who are not civil servants implied that all their needs, including the salary are financed by the said school alone. The government has no obligation for the expense, except for those who have undergone the certification process which are only to very few teachers. Since the school does not have a lot of funding sources and only expect from BOS funds, so the funds was allocated to pay temporary teacher and employee salary. The school had no other choice because the teacher has an important position for the sustainability of the learning process. Hence their welfare is important to be of concern.13

Implementation of School-Based Management is relevant to be considered by the management of private MTs to the success of BOS program. If this concept is well conceived and executed, the problem of BOS funds which been used to pay the salaries of teachers and temporary employee could be resolved. According to the World Bank, the school-based management becomes a solution to overcome the problem of school funding. The schools are given broad authority to creatively search for funding sources with the participation from parents or involvement by the role of local community. Therefore, the solution to the problem that the BOS funds does not run out which is used to pay temporary teacher and employee salary, the private foundation of the MTs has to think creatively to find funds to finance the needs of the teachers including to pay their salaries. Creative steps that could be done is to create a new venture as it is mostly done by the religious boarding schools (pesantren), raising funds from the wealthy communities around MTs, or asking for help from the local government.

Another thing that could be done, especially at the level of the Ministry of Religious Affairs, is mapping the ratio between the number of teachers and students. The mapping will provide information on the maximum number of teachers in the district and the maximum number of teachers in MTs based on each subject. Mapping information is important to control the increase of new teachers in private MTs. Thus, the burden of schools finance for

                                                            13. This analysis came from the interview with the Mapenda Head of the Ministry of Religious Affairs West Java Province  

0%

20%

40%

60%

80%

100%

2010 2011 2012

BOS Funds Allocation to PayTeacher Salary and TemporaryEmployee in Rural Area

BOS Funds Allocation to PayTeacher Salary and TemporaryEmployee in Urban Area

 

 25

teacher salary could be controlled and the BOS funds is not weighed only to pay their salaries.

The salary of non-civil servant teachers can also be circumvented through the benefits of certification from the government, in this case from the Ministry of Religious Affairs. The certification process should be made simpler so that non-civil servant teachers could be more quickly certified. It becomes important for teachers in private MTs.Thus, the BOS funds used to pay the salary can be prioritized only for the temporary teachers. For registered non-civil servants teacher salary could be not taken by the BOS but from the payroll certification, so the BOS funds could be allocated for other things which lead improvement and service quality of private MTs. 4.2.2. BOS funds Impacting Minimally to the Improvement and Service Quality of

Private MTs From the thirteen components of BOS funds in private MTs, there are three

allocations directly lead to MTs quality and service improvement, namely (1) the allocation for teacher professional development, (2) extracurricular and learning activities, and (3) provision for textbooks. The allocation for professional development activities could be conducted through a teachers working group, subject teachers conference, the principals working group, and principals working conference. Learning activities may include contextual learning14, character education15, remedial teaching process16 and learning enrichment17, while the extracurricular activities such as sports, arts, scouts, scientific, youth red cross, religious youth, and school health (UKS/Usaha KesehatanSekolah). Textbooks provisionin the form of books for learning particular subject.

In the last three years, 2010, 2011, and 2012, the average private MTs in West Bandung Regency both in urban and rural areas which minimally allocated BOS funds for quality and school services improvement, can be seen in the following table: Table 4.3. BOS Allocation for Quality and Services Improvement in Private MTs in West

Bandung Regency in 2010, 2011 and2012 (%) No. Component Urban Area MTs Avg. Rural Area MTs Avg.

2010 2011 2012 2010 2011 2012 1. Teacher Professional

Development 2,7 1,7 1,2 1,7 1,8 2,1 2,2 2,03

2. Learning and Extracurricular Activities

6,4 4,4 6,7 5,8 7,3 8,5 8,8 8,2

3. LearningTextbooks Provision

3,2 3,2 4,5 3,6 4,1 2,9 3,2 3,4

Source: Analysis Result, 2013

                                                            14.  Contextual  Learning  is  a  conception which  helps  teachers  relating  the  content  of  the material  course content to real‐world circumstances 15. Character education is the deliberated effort to help people understand, care about, and act on the basis of main ethical values 16. Remedial teaching process (Proses pengajaranRemedial/PPR) is substantially similar to the learning process The  difference  mainly  lies  in  two  issues,  namely:  objectives  and  strategic  approach.  Remedial  teaching objectives directed at increasing both qualifying and quantitative performance of the achievements that have been or may be achieved  if optimum use  regular PBM  that  at  least meet  the minimum  success  criteria of acceptable. 17. Learning enrichment  is an additional  learning  in order to provide new  learning opportunities  for students who have an advantage in such way that they can optimize the interests, talents and skill development 

 

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Based on the table above, the concern of private MTs both in urban and in rural areas in West Bandung Regency is fairly minimal in terms of allocated BOS funds to improve the quality and service of MTs. Of the three components, the small allocation is for teacher professional development. In urban areas MTs the average allocation is 1.7% of the total BOS funds, whereas MTs rural areas allocated by 2.03%. The allocation for the textbooks provision is also small, whereas in urban areas MTs is allocated by 3.6%, while the rural MTs allocated an average of 3.4% in the last three years. Allocation for learning and extracurricular activities is also minimal which is below 10% of the total budget. In the average, urban MTs allocated by 5.8%, while the average rural MTs was slightly larger, ie 8.2% of the total budget of BOS.

A similar situation also occurred in Majalengka Regency. Of the 15 private MTs in the survey, an average of MTs in the last three years (2010.2011 and2012) minimal BOS was allocated to improve the MTs quality and service. As more clearly seen in the following table: Table 4.4. BOS Allocation for Private MTs Quality and Service Improvement in

Majalengka in the Year 2010, 2011 and 2012 (%) No. Component Urban Area MTs Avg. Rural Area MTs Avg.

2010 2011 2012 2010 2011 2012 1. Teacher Professional

Development 2,6 1,6 1,6 1,9 1,1 0,7 0,4 0,7

2. Learning and Extracurricular Activities

13,1 9,9 9,4 10,8 10,7 9,5 11,9 10,7

3. LearningTextbooks Provision

3,2 4,6 3,1 3,6 3,7 7,1 6,8 5,9

Source: Analysis Result, 2013

Based on the table above, the minimal allocation of BOS funds in Majalengka is for teacher professional development. The worst average allocation in rural MTs is only0.7%, while in urban areas MTs allocation is 1.9%. For the textbooks provision is still relatively minimal, which in the last three years (2010, 2011,and 2012) the average urban MTs allocated 3.6% of the total BOS funds, whereas in rural areas MTs allocated 5.9%. For learning and extra curricular activities is quite good, in which the allocation has exceeded 10% of the total budget. Average urban MTs allocated 10.8%, while the average rural allocated 10.7%.

The lack of BOS funds allocated to improve the MTs quality of services occurred in West Bandung and Majalengka regency is a consequence to the amount of BOS funds allocated to pay temporary teacher and employee salary. The MTs management preferred to pay temporary teacher and employee salary because the presence of the teacher is crucial to the sustainability for the learning process; hence many MTs ignored the aspect of quality of service.18

According to the technical manuals of madrasah BOS, starting in 2009 the use of the funds must be oriented to quality and school services improvement. This directive is in fact received less attention from private MTs. From the testimony from some BOS treasurers, they basically knew that, but because the MTs had limited funds, they forced the allocation of funds for the MTs quality and service improvement to be minimal.19

                                                            18. The interviews with some of the MTs principals in the survey in West Bandung and Majalengka regency 19. Interviews with BOS MTs treasurer in the survey 

 

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This condition happens because the BOS became the greatest source of funding. In general, there are four sources of funds for madrasah, such as funding from the center, regional, school tuition and venture. So far, the average MTs in the researched area received funds from the center in the form of BOS or School Operational Assistance. The other funds in the form of BOMM (Bantuan Operasional Manajemen Mutu/Operational Assistance Quality Management), JPS (JaringanPengamanSosial/Social Safety Net) are never obtained. For the expenditure fund allocation from the central is prioritized for public MTs.

Meanwhile, independent source of funding such as school fees and school venture is difficult to be applied. School fees are difficult to be applied because the majority of the students are poor. The research result showed an average of poor students in West Bandung and Majalengka regency MTs is between 30% -85%. The school venture is also difficult. Almost all MTs in the two researched areas could not develop any business. So far, the only successful venture is developed in boarding school. 4.2.3. The Number of Poor Students is numerous, but for the Allocation they is

Minimal One of the components of the use of the funds is to help poor students. The support is

in the form of the budget for school transport, which the transportation is as simple bike provision or a ferry to the islands area, and school supplies such as uniforms, shoes and stationery.

The number of poor students in private MTs in the survey, on average is between 30% - 80%. When viewed per regency, for West Bandung Regency, in each private MTs the poor student numbers is between 70% - 85%, while the number of poor students in Majalengka is smaller, between 30%-45% of each of the surveyed MTs.

The numerous amounts of poor students are not proportional with the allocated BOS budget for them. Based on the research, the following percentage of the BOS budget allocated to assist poor students in the District of West Bandung and Majalengka in three years, namely in 2010, 2011, and 2012 is as follows: Table 4.5. BOS funds allocated to Help Poor Students in Private MTs in Urban and Rural

Areas in West Bandung and Majalengka regency in 2010, 2011 and 2012 (%) No. Year West Bandung Regency Majalengka Regency

Urban MTs Rural MTs Urban MTs Rural MTs 1. 2010 0,9 0,4 5,9 3,1 2. 2011 0,8 0,4 6,1 1,9 3. 2012 0,8 0,6 4,3 2,6 Average 0,8 0,5 5,4 2,5 Source: Analysis Result, 2013

Based on the table above, it appears that in the last three years the average allocation of BOS funds to help poor students was minimal, especially for private MTs in West Bandung regency which located in urban areas as well as those located in rural areas, where each allocation only 0.8% and 0.5% of the total BOS. Better condition for private MTs in Majalengka particularly urban areas private MTs, where the average allocation is 5.4%. For the average rural areas MTs is relatively small Majalengka which is only 2.5% of the total BOS.

The forms of support given to poor students by private MTs in West Bandung and Majalengka regency is school uniforms, shoes and stationery provision, even though not all students received the aid. The MTs eventually chose the poorest students to get the

 

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assistance.20 This is certainly very unfortunate, because basically BOS program is aimed to ease the burden of students who come from poor families and even the school supplies were supposed to be provided by the school. Special attention should be given to poor students. The MTs management is required to regulate the use of the funds, and the possible use of BOS funds for poor students in the school so that they would not drop out of school just because they do not have a school uniform. 4.2.4. There is still a Private MTs Which Incorrectly Allocating the BOS Fund

In terms of the funds usage, the Ministry of Religious Affairs has published technical manuals. In it, there are description of any activities that is allowed to be funded by the BOS and any activities that should not be funded by the BOS. The results of the study suggests that many MTs are not consistently following technical instructions of the rules of use of funds, especially in private MTs in Majalengka Regency.

In Majalengka Regency, the average MTs had allocated BOS funds for activities that should not be funded from the BOS. Such activities is the commemoration of national days. The misuse of funds happened frequently in the rural areas MTs. From the FGD with all BOS MTs treasurer in the survey, revealed that the treasurer of the MTs were forced to do so because such activities have no special funding from the school. The deviant use of these funds was not reported to the regency BOS management. To cover these deviance, the school made a fake receipt.21

The phenomenon of the deviant usage of funds occurred because there is still a misconception of the meaning by the MTs especially about school funding. For most MTs, the commemoration of national days can be considered as a part of their operating costs as it involves students. In this case the funds were used for transport money and consumption while students attend the commemoration. But in the BOS technical manuals, BOS expenditures for commemoration days activities are not included in school operating costs. This suggests that the MTs understanding about the BOS technical manuals is still lacking, therefore BOS technical manuals socialization needs to be improved and intensified again to the private MTs. 4.3. BOS Funds Management Transparency in Private MTs in West Bandung and

Majalengka Regency Each BOS funds must be reported to the school stakeholders, including the budget

and the realization of the planned budget. Budget plan is the usage planning for the funds within a fiscal year, while the budget realization is the realization of the usage of the funds within three months. All must be reported to regency BOS management and internally in the school through the notice board.

BOS funds reports to the district BOS management is conducted as accountability while report to the notice board is not only for accountability but also in the context of transparency. The goal was all the stake holders in the school, from the teachers, students, employees know about the said plans and realization.Thus the BOS funds can be controlled and are not misused by certain parties at school. There are four indicators which are used to measure the transparency of the BOS funds management in this study, namely (1) the school reports about the usage of the funds on the bulletin board, (2) the school reports the usage of the funds on a bulletin board in each year,

                                                            20. Result of interviews with some BOS MTs treasurer in West Bandung and Majalengka Regency in the survey. 21. The finding  is based on the results of focus group discussions with the entire treasurers of private MTs  in the survey. The FGD was held on 7 February 2013 in Majalengka Regency 

 

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(3) the school reports the realization of the BOS funds per quarter on the bulletin board, and (4) the school always consults with the committee in the management of BOS funds.

With reference to the above four indicators, the following is the results of research on the transparency of BOS funds in two areas of research, West Bandung and Majalengka Regency. 4.3.1. The numerous not transparent Private MTs in Managing BOS Funds

The management of BOS funds which are less transparent is still prevalent in West Bandung regency, both in rural and urban MTs. More clearly the results of the study can be seen in the following diagram: Diagram 4.1. BOS Funds Transparency in average West Bandung regency Urban Areas

MTS, 2012

The numbers in the diagram above are shown in the following table: No. Category Percentage (%) 1. Not Transparent 00,0 2. LessTransparent 62,5 3. Transparent 37,5 Source: Analysis Result, 2013 Diagram 4.2. BOS Transparency in average Rural Areas MTS in West Bandung regency,

2012

The numbers in the diagram above are shown in the following table: No. Category Percentage (%) 1. Not Transparent 14,3 2. LessTransparent 57,1 3. Transparent 28,6 Source: Analysis Result, 2013

Based on the diagram above, the average MTs in urban areas are less transparent. More than 50% of those surveyed MTs have less attention to transparency in the BOS funds management. From the four indicators of transparency, the worst condition is in the third indicator, the majority MTs did not report the MTs realization quarterly usage of the funds on

Urban Area MTs Transparancy

Not Transparent

Less Transparent

Transparent

Rural Area MTs Transparancy

Not Transparent

Less Transparent

Transparent

 

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the bulletin board. They also have less attention to the plan of BOS funds and the allocation of the funds within one year. Average MTs have less attention to both cases. Meanwhile, during consultation with the committee as part of the transparency indicator the average MTs have already met the requirement.

The average MTs in rural areas are also less transparent. From the four indicators, only two indicators were met by an average of MTs.Both indicators are announcement of plans to use the funds and consultation with the policy committee in each BOS. For the two other indicators are in fact the most important report on the bulletin board on average MTs which do not meet the indicator. The two indicators are the reports on the usage of funds in a year and quarterly. In comparison, the average urban and rural areas MTs, the condition in urban areas is better. Inurban areas, there are none of any MTs which are not transparent, while in rural areas there are still about 14.3% of MTs which are not transparent. Not transparent means not doing any indicator of transparency. Problematic indicators happened in urban areas which reported only quarterly use of the funds, while other reports was done by the average MTs. While the average rural areas MTs, in addition to the absence of quarterly reports, reports on the usage of funds of the year was even not reported on the billboard.

Average transparency condition MTs in Majalengka Regency is slightly better when compared to the average MTs in Bandung Regency. Average MTs tends to be transparent especially urban areas Majalengka MTs. For rural areas MTs, there is balance number between the transparent MTs and the not transparent at all MTs. This is more clearly seen in the following diagram: Diagram 4.3. BOS Transparency in Average Urban Area MTs in Majalengka Regency, 2012

The numbers in the diagram above are shown in the following table: No. Category Percentage (%) 1. Not Transparent 12.5 2. LessTransparent 25,0 3. Transparent 62,5 Source: Analysis Result, 2013

Transparansi MTs Daerah Urban Area MTs Transparency

Not Transparent

Less Transparent

Transparent

 

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Diagram 4.4. BOS Funds Transparency in average Rural Areas MTS in Majalengka Regency, 2012

The numbers in the diagram above are shown in the following table: No. Category Percentage (%) 1. Not Transparent 14,3 2. LessTransparent 28,6 3. Transparent 57,1 Source: Analysis Result, 2013

Based on the two graphs above, the average MTs both in urban and rural areas tend to be transparent. That means, an average off our indicators MTs meet the transparency indicator, which is the use of the funds planning, the quarterly and annual usage of the funds, the openness of BOS management consultation with the School Committee.

The transparency conditions is better in MTs between urban than rural areas. From the number of MTs in the survey, there are about 62.5% urban areas MTs of transparency in the management of BOS, although there are still about 25% of MTs were less transparent and there is still approximately 12.5% of MTs which were not transparent. While in the average rural MTs only about 57.1% of the fund management transparency BOS did well. The remaining approximately 42.9% of the MTs are still problematic with transparency, which are 28.6% less transparent MTs and 14.3% were non-transparent MTs.

Management of madrasah BOS funds is enforced to be transparent. In technical manuals, there are three issues relatedto the management of BOS funds, i.e. which should be open and accessible to all stakeholders in the school, which plans for the funds usage, the actual use of funds and the realization quarter year use of funds. Transparency is important that the BOS funds which can be controlled which led to no deviation or corruption. Robert Klitgaard said that a deviation of funds can occur when power is monopolized by one person or few people who have the authority but not accompanied by accountability or transparency. This statement is commonly known in the following formula: C=M+D-A Description: C= Corruption = Monopoly Power, D= discretion/authority and A= Accountability/transparency

Based on the results of the research inWest Bandung and Majalengka regency, the average transparency of MTs in Majalengka is better than average MTs in West Bandung. Both areas actually did not show a significantly transparent attitude in the management of BOS. The in-transparency phenomenon in the BOS funds management happened a lot on rural areas MTs.There are two important things which overlooked by the average rural MTs both in West Bandung and Majalengka regency, ie the inconsistent use of the funds report quarterly and annually on the school notice board.

When further analyzed, there are somethings which cause the above conditions, namely (1) The far location of the MTs, away from the central government which resulted in social control by the CSO and inaccessible to media which lead to the MTs not to report the

Rural Area MTs Transparency

Not Transparent

Less Transparent

Transparent

 

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use of the funds to others at school (2) BOS MTs management focus on a formal report, which the inspector or the BOS management districts, while in formal report to school intern gather less attention, and (3) the weak role of the school committee in promoting transparency in the use of the funds at the school.

 

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CHAPTER V CONCLUSION AND RECOMMENDATION

Based on the research, there are some conclusions and recommendations for

improvement BOS MTs program. Recommendations are based on the conclusions which based on the findings on the field that will lead to the matters that must be fixed by the policy makers in the BOS MTs program, including the school as program implementers. 5.1. Conclusion

1. In terms of funds flow, the average private MTs in West Bandung and Majalengka regency, both in urban and rural areas, received inaccurate BOS funds amount which were not in accordance with the number of students and were always late.

2. Average private MTs in West Bandung and Majalengka regency, both in urban and rural areas, allocated a large sum of BOS funds to pay temporary teacher and employee salary, while the supposedly allocation for the quality of services improvement as well as for very poor students were in very minimum amount.

3. Average MTs in West Bandung regency were less transparent in the management of BOS funds, mainly for the MTs in rural areas, meanwhile the average Majalengka Regency MTs were quite transparent, especially urban areas.

5.2 Recommendation 5.2.1. Recommendation for the private MTs in West Bandung and Majalengka

Regency. 1. Improving data report on the number of students, especially for relocation or in-out

coming students which should be immediately reported to the district BOS management in order to receive funds in accordance with the number of students.

2. In terms of BOS funds reporting, MTs must consistently report the quarterly realization in order to get immediate disbursement.

3. MTs must be creative to find other funds sources outside BOS funds, for example developing a venture which is commonly done by religious boarding school (pesantren) or applying for aid funds to the local government.

5.2.2. Recommendation for the West Bandung and Majalengka Regency BOS Funds Management

1. Student data verifier team of district BOS management should be accurate in counting the number of students in each of MTs.

2. Consolidating the socialization of MTs obligation to report immediately of the quarterly usage of BOS funds without waiting for instructions from regency BOS management to avoid any delay in the case of the funds usage reports.

3. Mapping the needs of teachers per MTs to avoid the increase of teachers which do not suit needs.

4. Conducting additional training on the administration of the BOS program for teachers/employees who are in charge of managing the MTs BOS program.

5. Helping private MTs to obtain funds from local governments and fight for the rights of private MTs through good communication.

5.2.3. Recommendation for BOS Management of West Java Province 1. The student data verifier team at the province BOS management requires accuracy in

counting the number of MTs student in each regency/city. 2. Helping private MTs to get funds from the local government and fight for the rights of

private MTs through good communication.

 

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5.2.4. Recommendation for Central BOS Management 1. Conduct in-depth study about the Minister of Home Affairs regulation which related

to the budget process and see to it so that the rules would not be an obstacle for local government helping private MTs which in concerning condition.

2. It should be made a significant difference in the value of BOS funds per students/yearly between private and public MTs because of the status of teachers in private MTs are not civil servants.

3. Appointing a reachable treasurer office in each village to manage the BOS funds. 4. Fixing the BOS funds disbursement mechanism with reducing the unnecessary

requirement, such as physical presence of the school headmaster and treasurer. The transfer process could be directly send to the school account.

 

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PICTURE, GRAPH, AND TABLE LIST Picture Picture 2.1. Map of West Bandung Regency ................................................... 4 Picture 2.2. Map of Majalengka Regency ........................................................ 5 Picture 3.3. Mechanisms for Sample Determining .......................................... 6 Picture 4.1. Madrasah BOS Funds Cycle ……………………………………….. 15 Table Table 3.1. Amount of Madrasah in West Bandung and Majalengka Regency in 2011 .................................................................. 8 Table 4.4. Comparison Madrasah Teachers in Public and Private Madrasah in West Bandung and Majalengka Regency, 2011 ……. 8 Table 4.5.Teachers Comparison based on employment status in the private Madrasah inWest Bandung and Majalengka Regency, 2011 ……………………………... 9 Table 4.6.Table of Number Madrasah Students in West Bandung and Majalengka Regency, 2011 ………………………………………………… 9 Table 4.1.The Percentage of Urban and Rural MTs in Punctuality of BOS Funds Transfer in West Bandung Regency in Three Years (2010, 2011, 2012) …………………. 20 Table 4.2. Percentage of Urban and Regional MTs in Rural Areas It Timeliness Funds Transfer Funds in Majalengka in Three Years (2010, 2011, 2012) ………….. 21 Table 4.3. BOS Allocation for Quality and Services Improvement in Private MTs in West Bandung Regency in 2010, 2011 and 2012 (%) ............................................ 25 Table 4.4. BOS Allocation for Private MTs Quality and Service Improvement in Majalengka in the Year 2010, 2011 and 2012 (%) .......................................................... 26 Table 4.5. BOS funds allocated to Help Poor Students in Private MTs in Urban and Rural Areas in West Bandung and Majalengka regency in 2010, 2011 and 2012 (%) 27 Graph & Diagram Graph 3.1. Respondents School Location ……………………………………… 10 Graph 3.2. Average Number of Students in Two Respondents School District 11 Graph 3.3. Education Time Schedule ………………………………………….. 11 Graph 3.4. Number of Teachers in Schools Respondents by Employment Status …………………………………………………………. 12 Graph 3.5. Teacher Education at School Level Respondents ………………… 13 Graph 4.1. Average Trend of Urban MTs in West Bandung regency by Mismatching BOS Category in last three years (2010, 2011 and 2012) …………………………… 16 Graph 4.2.Trend average MTs in Rural West Bandung regency by Mismatching BOS Category in Three Years (2010, 2011 and2012) ……………………………….. 17 Graph 4.3. Average Trend of Urban MTs in Majalengka by Category Mismatched BOS Funds inThreeYears (2010, 2011 and2012) …………………………………… 17 Graph 4.4. Average Trend in Rural Majalengka MTs by Category Mismatching BOS Funds in Three Years (2010.2011 and 2012) …………………………………………….. 18 Graph 4.5. Comparison of the Use Percentage of BOS funds to pay teacher salaries and employee Temporary between Urban and Rural Areas MTs in West Bandung Regency in Three Years (2010, 2011,and2012) ............................................................... 22 Graph 4.6. The Percentage use of BOS funds to pay temporary teacher and employee salary at the average Urban and Rural areas MTs in Majalengka Regency Year in 2010, 2011 and 2012 ........................................................................................................... 23

 

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Diagram 4.1. BOS Funds Transparency in average West Bandung regency Urban Areas MTS, 2012 ................................................................................................... 29 Diagram 4.2. BOS Funds Transparency in average West Bandung regency Rural Areas MTS, 2012 .................................................................................................. 29 Diagram 4.3. BOS Transparency in Average Urban Area MTs in Majalengka Regency, 2012 ....................................................................... 30 Diagram 4.4. BOS Funds Transparency in average Rural Areas MTS in Majalengka Regency, 2012 ............................................................................................ 31

 

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BIBLIOGRAPHY

Creswell, John W., 2010. Research Design, Pendekatan Kualitatif, Kuantitatif dan Mixed. Yogyakarta : Pustaka Pelajar

Kozin, Margaret and Tolmie, Courtney. 2010. Using Public Expenditure Tracking Surveys to Monitor Projects and Small-Scale Programs. Washington DC : The Word Bank

Milles, M.B., and Huberman. 1984. Qualitative Data Analysis. London : Sage Publication Muhadjir, Noeng. 1996. Metodologi Penelitian Kualitatif (Edisi III). Yogyakarta :

Rakesarasin Sugiyono. 2010. Memahami Penelitian Kualitatif. Bandung : CV Alfabeta

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http://www.menkokesra.go.id/content/dana-bos-2012-naik-405-persen http://pendis.kemenag.go.id/index.php?a=artikel&id2=strategipendis http://pendis.kemenag.go.id/file/dokumen/profillembaga01.pdf