Analysis of The Use of School Operational Costs on The Learning Outcomes of The Junior High School Students

M. Ridwan Tikollah(1*), Sitti Hajerah Hasyim(2),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


Abstract. This study aimed: (1) to determine the use of educational operational costs (BOS funds) for Junior High Schools (SMP), and (2) to determine the effect of using of educational operational costs (BOS funds) for the quality of learning on student learning outcomes of SMP. This research was an associative-causal study. The population of this research were all districts and cities in South Sulawesi Province as many as 21 regencies and 3 cities. Data collection was carried out using documentation techniques. Data analysis was performed by: (1) data testing (normality test), and (2) hypothesis testing, which included: simple linear regression analysis and t test. The results showed: (1) The use of education operational costs (BOS funds) of SMP for learning quality ranged from 17-36 percent, (2) The use of operational costs for education (BOS funds) of SMP for learning quality had no effect on student learning outcomes. This was because the allocation of educational operational costs (BOS funds) for the quality of learning was still low for teacher professional and education personnel development activities.

 

Keywords: School Operational Costs, BOS funds, student learning outcomes.

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References


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