FACTORS AFFECTING THE TIMELINESS OF DISTRIBUTION OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS PROGRAM) AT SMK MUHAMMADIYAH DELANGGU IN 2020/2021ACADEMIC YEAR

: BOS is a fund implementation of policies to expand the distribution of access to education. The purpose of this research is to determine the factors that affect the timeliness of BOS distribution at SMK Muhammadiyah Delanggu in the Academic Year 2020/2021. This research is a qualitative descriptive study. The main data used are observation and document review also additional interviews. The data was analyzed in 3 steps, data collection, data reduction and data display. The results showed that the process of implementing, taking, distributing and using BOS at SMK Muhammadiyah Delanggu was in accordance with government instructions or JUKNIS. The distribution of BOS has also been right on target in accordance with the needs of students and schools in order to improve the quality. The distribution can also be said to be on time because it is supported by the productivity of staffs who are motivated to distribute funds on time. The workloads are seemly balanced for each staff. The used of proper facilities also increase the factor of timeliness.


Introduction
In the world of education, costs are needed as a component input instrumental for can support success from destination an Education, both from within and outside the institution. With existence financing so needs even could fulfilled (Herdiyani, 2019). Education financing is stated in Law number 15 2004 Article (1) concerning the management of state finances and Law no. 20 Year 2003 about System Education National more carry on has arrange several articles that explain education funding, namely Article 11 Paragraph 2 and Article 12, Paragraph (1).
School Operational Assistance Program(BOS) is something activity which is realization or implementation policy in expansion and even distribution access education, specifically in support and increase quality program Required study education base (Reasonable education nine year. Country responsible answer fully on a education administration. Minister of National Education Regulation Number 69 Year 2009 mentioned that non-personnel costing standards became standard in financing activity operation non personnel in one year which next called Becomes part no inseparable from whole fund education so that a unit education could operate activity education by systematic and sustainable in accordance with Standard National Education (SNP) which set. BOSS next could call as a central government policy that provides cost funding non-personnel operations for basic education units as implementers program required study. Furthermore, cost unit education (BSP) as derivatives of BOS provide guidance on how much it costs which required average every student in each year in the context supports the teaching and learning process in accordance with the service standards has set.
In this regard, BOS funds from the Central Government often have limitations. Therefore the costs for school/madrasah/ponpes investment and welfare teachers must be financed from other sources with the main priority from government, government area and next from participation the people who have ability by economy. By general, program School Operational Assistance (BOS) aims to free up costs education for underprivileged students and make it easier for other students to they get better quality basic education services until completed in the context of completing the 12-year compulsory education. In particular, The BOS program aims to free up fees for all students on school operational costs; free all student fees poor from all levies in any form, whether in public schools or private; and ease the burden of school operational costs for students in private schools. The target of the BOS program is SD/SDLB schools, SMP/SMPLB/SMPT, SMA/K and SD-SMP One Roof (Satap), both state and private companies in all provinces in Indonesia which have been recorded in the Basic Data System for Primary and Secondary Education (Dapodikdasmen). Private schools must have an operating license. The amount of BOS funds that accepted by the school is calculated based on the number of students with the amount of unit cost where SD/SDLB: Rp. 800,000, -/student/year, whereas SMP/SMPLB/Satap/SMPT: Rp.1.000.000,-/participant educated/year. However, taking into account that some components of fixed costs (fixed cost) of school operating costs does not depend on the number of participants educate, so government apply policy special for school with amount participant educate not enough from 60 (sixty) person. Policy special the is with give big allocation fund BOSS minimum as much 60 (six twenty) participant educate, good for school elementary school level to high school level / K. Through the BOS policy, it is hoped that increase education quality for all region Indonesia.
However, in the implementation of the BOS funds themselves, there are often obstacles in process distribution, good that lateness in distribution or inaccurate data on student recipients of assistance. So far, distribution Fund BOSS in SMK Muhammadiyah Delanggu very appropriate time and appropriate target.This is evidenced by the submission of financial statements in accordance with with specified date. On Thing the, writer very want to knowing and describe factors which influence accuracy time distribution of BOS Funds at SMK Muhammadiyah Delanggu. This study was conducted with the aim of knowing what factors affect the timeliness of distributing BOS funds at SMK Muhammadiyah Delanggu for the 2020/2021 Academic Year.

Research methods
Method This research is a descriptive and verification research with a qualitative approach. Data collection techniques using documentation methods related to accuracy time reporting finance obtained from SMK Muhammadiyah Delanggu. The source of research data is primary data obtained from the results of Interview with Employee presentation report finance SMK Muhammadiyah Delanggu. Data analysis method on study this conducted process election and centering discussion from data which support draft and object study, method implementation and the benefits. Then conducted analysis data which obtained during the data collection process. 2) Have at least 3 (three) outstanding students in competitions at the national and/or international level in the last 2 (two) years; 3) Have performance school on level national and/or international; and 4) Not including school which set as executor driving school programs and center of excellence vocational schools. c) Use of BOS Funds

International Journal of Economics, Business and Accounting Research (IJEBAR) Peer Reviewed -International Journal
The use of BOS funds must be adjusted to the results of the meeting which is arranged in the school activity budget plan (RKAS). If there is change plan, party school need make plan budget change to government center. In use fund BOS must based on deal and decision together Among Head School, Board Teacher, and School Committee, which must be listed as one of the sources reception in RKAS, beside fund which obtained from source other. Based on Guidelines Instruction Technical (JUKNIS) Use Fund BOSS which received by school SMK Muhammadiyah Delanggu, Fund BOSS could use for finance activities like which seen on figure 3.1. From the picture it can be concluded that there are 12 categories payment activities at SMK Muhammadiyah Delanggu. Starting from Reception participant educate new, Activity learning and extracurricular, school management, teacher professional development and power education as well as development management school, Subscription of power and services, Maintenance of facilities and infrastructure perawatan school, Payment honorary, Purchase tool multimedia learning, Maintenance BKK SMK/ street vendors, Administration activity school, Activity organizing Test Competence and vocational certification and Evaluation Activities. Of the twelve categories the cost which most dominant issued is for payment wages teacher good that permanent and no permanent which has determined by the Foundation. The second biggest cost is the purchase of ATK and Payment Internet, Payment Electricity, followed by payment transport, procurement of electronic books and quotas for students. However, the use of the BOS program is made by agreement and decision together Among head school, teacher, and committee school with prioritize needs student and teacher specifically help accelerate the fulfillment of minimum service standards or standard national education.
Picture 3.1 Use Fund BOSS year teachings 2020/2021

BOS Fund Disbursement Timeliness
Regarding the timely distribution of BOS funds, SMK Muhammadiyah Delanggu already very effective, where: a) Productivity From dimensions productivity, presenter report in SMK Muhammadiyah Delanggu could maximize focus for work optimally and avoid the least risk. Presenter also has motivation which tall so that profession even becomes fast done. Thing this seen moment existence observation and strengthened with session Interview with officer related, that is Head School, Treasurer BOSS and officers presenting the report. b) Distribution Task The division of tasks with a fair workload also affects timeliness. From the results of interviews and observations, the division of tasks for working on reports looks fair and does not burden the presenters of reports at SMK Muhammadiyah Delanggu. By dividing the tasks fairly, the work results will be significant and will achieve the predetermined targets. As far as observations have been made, there are no obstacles that will hinder the submission of late financial reports. This is because the task is divided fairly and of course this condition relieves the presenter. c) Facility