BPK Ungkap Rincian Penggunaan Dana BOS SD dan SMP Negeri di Demak, Ini Temuannya
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DEMAK, WARTAJAVAINDO – Laporan penggunaan Dana Bantuan Operasional Sekolah (BOS) tahun 2024 dari jenjang SD hingga SMP Negeri di Kabupaten Demak, Jawa Tengah, mencatat rincian realisasi dana serta sisa saldo yang dikelola masing-masing sekolah.
Dokumen yang bersumber dari hasil pemeriksaan Badan Pemeriksa Keuangan (BPK) RI ini memuat daftar 51 sekolah negeri di Kecamatan Bonang dan Kecamatan Demak Kota. Setiap sekolah tercatat menerima dana BOS dalam dua tahap, dengan besaran yang bervariasi mulai dari puluhan hingga ratusan juta rupiah.
Misalnya, SD Negeri Betahwalang di Kecamatan Bonang tercatat menerima total dana BOS sebesar Rp390.292.140. Dari jumlah tersebut, sekolah telah merealisasikan Rp370.592.440, menyisakan saldo Rp19.700.000.
Sementara itu, SD Negeri Bintoro 14 yang berada di wilayah Kecamatan Demak menerima dana BOS sebesar Rp122.956.000 dan telah merealisasikan Rp48.464.500, menyisakan saldo terbesar dalam daftar ini, yaitu Rp74.491.500.
Namun, tidak semua sekolah memiliki sisa saldo. Sejumlah sekolah mencatat saldo nol rupiah, menandakan seluruh dana telah direalisasikan sesuai peruntukannya, seperti SD Negeri Sumberejo 2 Demak, SD Negeri Sumberejo 4, dan SD Negeri Kalikondang 2.
Kehadiran laporan ini menunjukkan transparansi dalam pengelolaan dana BOS yang bersumber dari APBN. Dana BOS sendiri bertujuan untuk membantu biaya operasional sekolah agar proses belajar mengajar berjalan lancar, terutama di daerah-daerah dengan keterbatasan akses dan fasilitas.
Kendati demikian, pemerhati pendidikan di Demak menilai penting adanya pengawasan berkelanjutan dari pihak Dinas Pendidikan maupun pengawas internal sekolah, guna mencegah potensi penyimpangan anggaran.
“Laporan ini merupakan bentuk akuntabilitas keuangan yang sangat penting. Namun harus ada verifikasi di lapangan, apakah realisasi itu benar-benar sesuai dengan kebutuhan murid dan kualitas layanan pendidikan,” ujar seorang aktivis pendidikan di Demak yang enggan disebut namanya.
BPK juga mengimbau kepada setiap sekolah agar pengelolaan dana BOS tetap mengacu pada prinsip efisiensi, efektivitas, dan transparansi, serta memastikan pelaporan dilakukan tepat waktu.
Sebagai informasi, laporan ini merinci penggunaan dana hingga tahap II tahun 2024, serta mencantumkan saldo akhir per sekolah hingga akhir periode laporan.
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