DEVELOPMENT OF BASIC SCHOOL BOS FLOWER COMPETENCY IN THE GOVERNMENT OF TANGERANG DISTRICT

Abstract

This study aims to determine how the competency development of the School Operational Assistance Treasurer in Tangerang Regency. This research uses a qualitative approach. Data collected through closed interviews about BOS treasurer competency development training to 36 informants with a total of 15 items. In addition, to reveal data related to the benefits of BOS treasurer competency training, interviews were conducted with the participants' supervisors, namely 3 school principals. Based on the results of research and data analysis, it is known that the competence of BOS Treasurers for Elementary Schools in Tangerang Regency can be increased after the implementation of Training to increase the Competence of BOS Treasurers. In terms of benefits, BOS Treasurer Training provides benefits to improve the quality of financial reports. However, in terms of the timeliness of reporting and the completeness of the supporting documents for the report, there was no change between before the training and after the training. The main factor that causes difficulty in timeliness of reporting is because the duties of BOS treasurers are carried out by teachers, not by special officers appointed to carry out their duties fully as treasurers. The BOS treasurer who is burdened by the teacher is certainly a problem in itself, because the teacher concerned has to divide his time between teaching duties and duties as treasurer. This condition will certainly affect the speed and accuracy in compiling reports on the use of BOS funds. However, in terms of accuracy, relevance and completeness, the quality of financial reports shows a significant increase as expected.