This study aims to determine the pattern of distribution of School
Operational Assistance Program funds (BOS) in the city of Semarang, which is
one form of government spending in the form of subsidies for the education sector
as a compensation for the reduction of subsidies for fuel oil. Progression of the
School Operational Assistance program also investigated the role in addition to
the role of government, schools and communities in the passage of the School
Operational Assistance program. The city of Semarang is the capital city of
Central Java Province, Semarang therefore be an role model for other regions in
Central Java Province.
This research was conducted by survey method through questionnaires
distributed to schools which became the study sample. School that be sample of
this study is Tambak Aji 04 Elementary School, Pendrikan Tengah 02 Elementary
School, 16 junior high school, 30 junior high school and 07 junior high school that
located in the city of Semarang. In-depth interviews on school heads are used as
complementary data to complement the deficiencies contained in the Benefit
Incidence Analysis (BIA). BIA is used to see if the program is the School
Operational Assistance progressive policy. It is also used for mapping the
distribution of benefits to recipients of BOS funds.
Results indicated that the BOS is a progressive policy. BOS evenly
received by each class of society, but the role of government and society in terms
of surveillance is low, it is shown from the lack of government attention to the
difficulties faced by the school.Monitoring by the community also quite weak, this
is indicated by the lack of community response in terms of public ignorance about
the purpose of BOS, BOS amount received by the school, and lack of public
curiosity about the use of BOS funds are shown with 75% of respondents never
try to get information about the use of funds BOS at the school
