2014, No. 1129 34

No Component

Financing

item

Financing explanation

life

The race financing race-

the non-funding event

financed from the fund

government/government

area

4 Activities

Ulangan and

Exam

Daily Ulangan,

Middle Deuteronation semester,

Final Deuteronation

semester/Deuteronation

The Class Ascension

School

Includes for:

Photocopy/coupling

n about

current cost correction exam

The creation of reports

execution results

exams for

delivered to

parents

Charges Cost of mounting

test not

part of the obligation

teacher assignment

price of transport Charges

exam supervisor outside

school premises

teaching that is not

financed by

government /extortionist

ah area

5 Purchase

ingredients

wear out

book write, chalk write,

pencils, markers, paper,

practicality materials, books

protege learners,

inventory books

www.peraturan.go.id

2014, No. 112935

No Component

Financing

item

Financing explanation

the beverage and food center

is light for the needs

everyday at school

Spare parts

office tools

hygiene Tools tool

school

6 Subscription

power and services

Electrical, water and telephone services,

internet (fixed/mobile

modem) either by way

subscribe and

prepaid

the financing of the usage

the internet includes For

new instalment

. Buy genset or other types

more suitable

in certain areas

for example solar panels,

if at school there is no

electrical grid

Use Internet

with mobile modem

can be done

for maximum

purchase vouchers

for Rp.

250,000/month

7 Treatment

school

leaky roof, repair

door and window

the mebeler fix fixes,

sanitary improvements

school (bathroom

and WC), repair

tile/ceramic floor

and facility maintenance

The bathroom and WC

Educys must

be guaranteed to function

well.

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2014, No. 1129 36

No Component

Financing

item

Financing explanation

other schools

8 Payment

honorarium

monthly teacher

honorer and

power

education

honorer.

honorary honorary teacher (only

to meet SPM)

administration employee

(including administration

BOS for SD)

s library employee

s School Guard

Security Officer

Security Officer

In appointment

guru/workforce

honorary education

school must

consider

maximum limit

funds use

BOS for shopping

employees, as well

teacher qualifications

honorer must be appropriate

fields that

are required.

9 Development

the teacher profession

the KKG/MGMP

system

the KKKS/MKKS

character attends the seminar

the related

with an upgrade

educator quality and

assigned by the school

Special Itation for

school that

earned

grant/block grant

development

KKG/MGMP or

the like on

budget year that

is the same only

allowed

using the fund

BOS to cost

transport activities

if not

provided by

grant/blockgrant

that.

Photocopy

current registration fee

and accommodation

seminar

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2014, No. 112937

No Component

Financing

item

Financing explanation

10 Assists

poor

additional

additional services

help fees

transportation for attendees

poor protege that

faces problems

transport costs from and

to school

The business buys transportation tools

simple for attendees

poor protege who will

be the item

school inventory

(e.g. bike, boat

crossing, etc)

helps buy

uniforms, shoes and tools

write for learers

recipients

BantuanSiswaMiskin

(BSM) or learnant

whose parents

have the Card

Social Protection

(KPS).

11 Financing

management

BOS

The office stationing tool (ATK

includes printer ink,

CD and flash disk)

Multiplier, letter-

mailing, incentive for

treasurer in order

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2014, No. 1129 38

No Component

Financing

item

Financing explanation

compiling of the BOS report

and transport costs

in order to take

BOS funds at Bank/PT

Pos

12 Purchase and

care

devices

computers

s Purchase Desktop/work

station

the printer Printer or plus printer

scanner

Printer 1 unit/year

the desktop Desktop/worksatation

maximum 5 units

for SMP and 3 units

for SD. Equipment

that computer

should be noted as

school inventory.

13 Other charges

if all

component 1 s.d

12 has

fulfilled

its funding

from BOS

enfores/media tools

learning

typing machines

s UKS equipment

table Purchase desk and

seat of learners if

existing desk and seat

is already heavily damaged

fund use

for this component

must be done

by meeting with

the teachers board and the committee

school

Maximum limit on the use of BOS funds for employee spending (honor

honorary tuition and .

or the limit

is set Pemda.

3 Activities

learning

and extra

curriculars

Educative

active Active Learning,

Creative and

Fun (PAKEM

for SD)

s Learning Learning

Contextual (SMP)

Development Development

Character education

s Learning

enrichment

the antapan preparedness

exam

sports arts, arts,

teen science work,

scouts and palang

pink,

Health Effort

School (UKS)ement Team, the school,

pupils and/or student parents of help and agencies

the BOS fund decoding;

3. Monitoring is carried out during the preparation of the funds, at the time of

funding delivery, and post-funding of the funds;

4. Monitoring is done through field visits;

5. Monitoring of the BOS funds from the Bank Alignment to the school

is done in online.

X. Monitoring by the District/City BOS Management Team

1. Monitoring is intended to monitor the distribution of funds, absorption

funds, and the use of funds at the school level;

2. Respondents made up of school and pupils and/or student parents;

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2014, No. 1129 44

3. Monitoring is carried out at the time of funding and post

funding flow;

4. In the event of a monitoring cost problem, it is recommended that the monitoring

be done in a unified way with other programs other than the BOS program;

5. Monitoring can involve the School Superintendent integrated

with other surveillance activities by the School Superintendent;

6. Monitoring is done through field visits;

7. BOS District/City Management team to use the supervisors

a credible school and are responsible for helping

monitoring.

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2014, No. 112945

BAB VII

REPORTING AND FINANCIAL LIABILITY

As one of the forms of accountability in the implementation of the Program

BOS, each of the program managers at each level (Centre, Province,

District/City, School) is required to report the results of its activities

to the related parties.

In general, the things reported by the executor are the ones

relating to the recipient statistics help, channing, absorption,

fund utilization, accountability finance as well as monitoring results

evaluations and problem complaints. The Ministry of Education and Culture

has provided software/software to help the inner school

draw up a school-level financial report. This application is named App

Financial Accountable Report Dana BOSS (ALPEKA BOS) which can

download for free from www.bos.kemdikbud.go.id. Therefore, the school

is prohibited from buying other applications that are similar to using BOS funds.

Bilamana has difficulty in the use of this application, school/team

BOS Management/City Management/City can contact the BOS Management Team

Center.

Y. Reporting

1. School Level

a. Activities Plan and School Budget (Form BOS-K1 and BOS-

K2)

RKAS is signed by the Principal, School Committee and special

for private schools plus Chair of the Foundation. This document

is stored in the school and shown to the Superintendent of School, Team

BOS Management/City Management, and other examiners if

is required.

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2014, No. 1129 46

RKAS was created once a year at the beginning of the class year, but

so it needs to be revised in the second semester. Therefore

the school can make an annual RKAS detailed every semester.

The RKAS format can be seen as on the BOS-K1 Form.

RKAS needs to be equipped with a detailed fund usage plan,

which is made annually and three monthly for each fund source that

received the school (Form BOS-K2).

b. Bookkeeping

Schools are required to make bookkeeping of the funds acquired

schools for the BOS program. Bookkeeping used can be

by writing or using a computer. The book

used is as follows.

i. General Cash Book (BOS-K3 form)

The General Cash Book was compiled for each bank account

owned by the school. Bookkeeping in the General Kas Book

includes all external transactions, i.e. in-related

with third parties:

i). Acceptance column: from fund copying (BOS or other source of funds

), acceptance of the tax, and service receipt

giro from the bank.

ii). Expense Column: is the purchase of goods and services, costs

bank administration, taxes on the results of giro services and a deposit

tax.

The General Kas Book must be filled with each transaction (immediately after the transaction

it occurs and is not waiting for a weekly/month)

and the transaction recorded in the General Kas Book should also

be noted in the book The maid, the Book of the Maid, the Book

The Bank Maid, and the Tax Maid Book. The form has been filled

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2014, No. 112947

signed by the Treasurer and the Principal. This document

is stored in the school and shown to the school supervisor, Tim

BOS District/City Management, and other examiners if

is required.

ii. Cash Bookbook (Form BOS-K4)

The book must record every cash transaction and be signed

by the Treasurer and Principal. This document is stored in

the school and is shown to the supervisor, the BOS Management Team

District/City, and other examiners if needed.

iii. The Bank Maid Book (Form BOS-K5)

The book must record each deals through banks (either check, giro

and cash) and signed by the Treasurer and the Head

School. This document is stored in the school and is shown

to the school supervisor, the District/City BOS Management Team/City,

and other examiners if needed.

iv. Tax Helper (Form BOS-K6)

The tax helper book have a function to record all

transactions that must be tax-levied as well as monitor the

levies and tax deposits as required to pick

taxes.

Related to the bookkeeping of the funds obtained by the school for

the BOS program, the school needs to pay attention to things as follows.

i. Bookkeeping to all receipts and expenses can

be done by writing or using a computer.

In terms of the ledger done with the computer, the treasurer

is required to print the Public Kas and the maid books

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2014, No. 1129 48

at least once in a month and looking to try

results of the Public Kas Book print and the monthly auxiliary books

which the Principal and Treasurer has signed.

ii. All admission and expenses transactions are logged in the Book

General Kas and the relevant Maid Book according to the order

date of the event.

iii. The cash available in Cash is no more than Rp 10 million.

iv. If the chamberlain leaves its seat or

quit his post, the General Kas Book and his maid book

as well as the evidence that the expenditure must be handed to

the new official with the News Event News Accept.

c. The realization of the use of funds per fund (Form BOS-ng is carried out during the preparation of the funds, at the time of

funding and post-supply distribution;

4. Monitoring of the program is conducted through a field visit;

5. Monitoring of the BOS funds from Bank Flow funds to the school

is done in online.

W. Monitoring by the Provincial BOS Management Team

1. Monitoring is intended to monitor the distribution of funds, absorption

funds, and the use of funds at the school level;

2. The respondent consists of the District/City BOS Manages.

The final report of the year must be submitted to the relevant Minister at the end of

the next January of the year.

Z. Taxation

The provisions of taxation regulations in the use of BOS funds are set

as follows.

1. The taxation obligations associated with the use of BOS funds for

purchase of ATK/bahan/coupling and others on activities

acceptance of new educated participants; laughter; daily replay, replay

general, school exams and reports results learn educated participants; purchase

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2014, No. 1129 54

consumable materials, such as notebooks, chalk, pencils, pencils and

practicality; the development of the teacher's profession; the purchase of materials

for the maintenance/maintenance of the school building.

a. For the BOS fund management at the top state school

the use of BOS funds as such above is:

i. There is no need to levy Article 22 of 1.5%1

ii. Collecting and leasing a PPN of 10% for the purchase value

more than Rp 1,000,000,-(one million rupiah) over the submission of Goods

Hitting Tax and or Services Tax by Employers Tax

Government Reright. However, for purchase value plus

The VAT number does not exceed Rp 1 million,-(one million rupiah)

and is not a broken down payment, which

is owed and paid by the Reright Rector of the Tax Reright.

The government is in accordance with the provisions applicable to the umum2.

PPN collectors in this case government goods do not need

picking up PPN for the purchase of goods and or services that

done by non-Taxable Taxa (PKP) 3.

b. For BOS funds at non-state schools

is not including the government's treasurer so that

includes as a designated party as the collector of the Section 22

and or VAT. Thus, the tax liability for

the BOS fund management at the non-state school

is related to the use of BOS funds for the shopping of goods as

above is:

1Regulation of the Minister Finance number 154 /PMK.03/ 2010 dated 31 August 2010 on Income Tax Article 22 in relation to payment of the submission of goods and activities in the field of import or business activity in other fields of section 3 grains (1) h.

2 Act of the Republic of Indonesia No. 8 of 1983 last with Law number 42 of 2009 on the Third Amendment to the 1983 Invite Invite number 8 on PPN of goods and services and PPnBM as well as KMK/563/2003 on appointment Government treasures to pick up, lease, and report on PPN and PPnBM as well as the manner of voting, deposit and labeling.

3 Decision Director General Tax KEP-382/PJ/2002 on the guidelines of the implementation of the poll, PPN and PPN and PPNBm reporting for PPN and Employer Tax Collectors

www.peraturan.go.id

2014, No. 112979

Name Room

Code

Pra-

Sarana

The Room Name

Code

Pra-

Sarana

The Room Name

code

Pre-

Means

The Theory/class 1/Class 1 School Practice Room 15 BATHROOMS /WC STUDENTS 29

SCIENCE LABORATORY 2 WORKSHOP 16 WAREHOUSE 30

CHEMICAL LABORATORY 3 ROOM DIESEL 17 SPACES WORSHIP 31

Physics Laboratory 4 Exhibition Room 18 Home Office Principal Service 32

Laboratory Biology 5 Picture Room 19 Teacher Service 33

6 Koperative Language Laboratory/Store 20 School Guards Home 34

IPS Laboratory 7 Room BP/BK 21 Sanggar MGMP 35

Computer Laboratory 8 Principal Room 22 Sanggar PKG 36

Multimedia Laboratory 9 Master Room 23 Student Dorm 37

Library Room 10 TU Room 24 Production Unit 38

Multimedia Library Room 11 OSIS Room 25 Multimedia Room 39

The Skills Room 12 Mandi/WC Master Male 26 Room Center Learning Master 40

Department Room For Room/Hall 13 Bathroom/WC Female Teacher 27 Room Sport 41

The UKS Room 14 Room Mandi/WC Male Student 28 Other 99

s. The foundation name is filled with complete according to the deed of establishment or deed

the last change.

i. The foundation name of the foundation is quite clear.

ii. The address of the foundation is quite clear.

iii. The founding certificate is filled in complete: number, date (2 digits) of the month (2 digits) and year (4 digits).

iv. The foundation group is filled in accordance with the option, if selecting 99 (others) mention the organizing foundation group.

t. The power source is filled with choice 1, 2, 3, 4, 5 or 9.

u. Power is filled with choice 1, 2, 3 or 4.

v. The water source is the water commonly used for operational purposes

the daily school is filled with numbers 1, 2, 3, 4, 5, 6, 7, or 9.

w. E-learning or teaching activities in the internet-based school.

2. The room

The entire room milled by the school should be included in the table

room.

A charging example:

a. The column (2) of the space code (school awarding) is filled in accordance with the code-giving

of the room in each school.

b. Column (3) Room Name and Column (4) of the prasarana code is filled with

reference table below:

(1)

1

2

3

4 Milik0 3 0 1 0Lab IPA Laboratory IPA 2 11 12

2 Not

Computer Laboratory 8 10 9 0 1 2 0 0 To

(11) (11) (12)

The Theory/Class 1 7 8 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

The Room Name Condition

Code

Prasarana Long LebarNo

The Room Code

(Giving

School)

(10)

RK-2 Room Theory/Class 1 6 0

(2) (3) (4) (5)

RK-1

Computer Lab 1

8 1 0 0

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2014, No. 1129 80

c. Column (5) The length of the room is filled with the length of the room in the unit meter (m).

d. Column (6) The width of the room is filled according to the length of the room in the unit meter (m).

e. The condition column for the (7) roof, (8) wall, (9) of the frame and (11) the floor is filled with

the code in the reference table below:

f. Column (10) conditions for foundation points are filled with the code in the reference table below

this:

3. Troupe Learn (Rombel)

An example of charging:

a. Column (2) levels are filled in accordance with the class level. Example: 1, 2, 3.

b. Column (3) of the name of the rombel is filled in accordance with the naming of each school.

Example: 2-1. 3a, IX/d, and all the others.

c. The column (4) of the classroom is filled in accordance with the code column in the room table.

d. Column (5) NUPTK homeroom and Column (6) of the homeroom names is pretty clear.

4. Tools

a. Column (2) levels are filled with the means below.

Code Condition Description

0 No Rusak is good

1 Damage < 30% lightly damaged

2 damages 30%-45% is malleable

3 Damage 46%-65% damaged heavy

4 Damage > 65% damaged total

9 Building Component No no

Code Condition Description

0 No Rusak is good

1 Damage < 5% lightly damaged

2 Damage 5%-10% damaged medium

3 Damage 11%-15% heavy damaged

4 Damage > 15% damaged total

No

(1)

1

2 Muhammad Adjie Susilo Nugroho

The Name Of The Class

Dwi RiyantoVIII VIII-a RK-1 2365932654125840

VII VII-b RK-2 5698754602130985

Ting-

kat The Rombel Name

Space

NUPTK Wali Class

(2) (3) (4) (5) (6)

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2014, No. 112981

b. Column (3) The number is pretty clear.

c. Column (4) of the space placement is filled in accordance with the code column filling in the room table.

d. The column (5) is quite clear.

5. Help/Blockgrant/Subsidy and Scholarship

Pretty clear

Code Name (Item) Code Name (Item) Code Name (Item)

1 Student Table 56 Student Handbook 111 Corporate Governance 111 Guidance and Guidance

2 Student Seats 57 Anthropological Student Handbook 112 Local Charge Props

3 Table Master 58 Studelowed no

telp and faximilinya.

f. Internet access is filled in accordance with option 01, 02 or 99. If selecting 99

(others) mention the internet access used, an example of indosat m2.

i. The email address is pretty clear.

ii. The website is pretty clear.

g. School status is filled with option 1 or 2.

h. Inclusion is filled with numbers 1 or 2 and CIBI (Special Smart Talent

Special) is set up 1 for Yes, 2 for Not.

i. Entitlement status is filled with options 1, 2, 3 or 9.

i. The m the service

kab/city, NPSN is filled in accordance with the number set by the Ministry

Education And Culture.

c. The school address is pretty clear.

2. The Identity Of Educators And The Education Power

a. The full name is filled according to the name in the ijasah. Academic degrees or

social status such as H. Hj. does not need to be written.

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2014, No. 112987

b. The sexes are filled with choice 1 for males or 2 for females.

c. The final diploma corresponds to the choice of 05, 06, 07, 08, 08, 10, 11 years filled

The year of graduation corresponds to the ijasah.

d. The back academic title is quite written the last education degree if

linear, and written all if not linear.

e. NIY (Foundation Mother Number) /NIGK (Guru Kab/City Parent Number) is filled for

that already has.

f. NUPTK is filled for which already has and must be valid, check the data correctness

NUPTK at p2tkdikdas.kemdikbud.go.id.

g. The place, the date of birth is pretty clear.

h. NIK (Occupation Parent Number) is filled in accordance with NIK indicated on

KTP.

i. Religion is filled with options 01, 02, 03, 04, 05, 06 or 99.

j. mating status is subject to option 1, 2 or 3.

k. The birth mother's name is filled according to the mother's maiden name.

l. The address of the residence is quite clear.

m. Employee status is filled with choice 1, 2, 3, 4, 5, 6, 7, 8.

i. Posted to employee status at the top.

ii. SK ' s number, TMT The Rapture is pretty clear.

iii. The source of the salary is quite clear.

iv. KGB number (Regular Salary Increase) last.

v. TMT KGB accounted for the last KGB date.

n. Active status is filled with choice 1, 2.3, 4, 5, 6, 7, 8 or 99.

i. If on leave, leave outside of the country's dependents and learning tasks will be filled with the start date and date of completion.

ii. If you move, you'll set up the exact date.

iii. If he dies, he will be able to fill his death.

o. The office is filled in accordance with SK obtained.

i. The TMT at this school was filled in accordance with SK ' s first appointment working at the school.

ii. Subject/principal tasks are subject to the choice of 01, 02, 03, 04, 05, 06, 07, 08, 09 or 10.

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2014, No. 1129 88

iii. Additional tasks other than the underlying tasks are to be filled with the option.

iv. TMT positions are contained in accordance with the date of taking office in the item o.

v. Certification of positions is filled with option 1, 2 or 3.

vi. The year and the certificate number are pretty clear.

vii. The NRG (Teacher's Registration Number) is inscribed on the certificate indicated on the certificate.

p. This item is filled with only PTK status as PNS

i. NIP is filled in accordance with the latest employee (18 digits) of the Employee Employee.

ii. TMT PNS is filled in accordance with SK Pengforces first becoming PNS.

iii. Rank/group is quite clear.

iv. The TMT Group is filled with SK's final promotion/rank.

q. The status of inpassing for private teachers was filled with cheklist tags.

i. TMT inpassing is pretty clear.

ii. Credit numbers inpassing the accumulation.

r. The certification code refers to the Directorate-issued certification code

P2TK Dikdas about certification.

s. This item is only filled by PTK that is the status of a laboratory technician or lab

which has a program of expertise.

The certification code corresponds to the skill program reference table.

t. This item is only filled by PTK with the status of the principal.

The school principal license is filled with option 1 or 2.

3. Teaching At This School

a. The Rombel column is filled with the code given from the standardised standardization

b. The code lesson code field corresponds to the field reference table

studi/mata subjects

c. The number of hours of teaching in 1 week of teaching at that rombel

4. Teaching In The Current School/Education Institute (Special Pendidik/Guru)

Each number is filled with two lines.

a. NPSN and the School Name, for NPSN (National School Pokok Number) are filled

at the top line in accordance with the school's NPSN if it already has,

for the school name is filled in the bottom line.

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2014, No. 112989

b. The parent school is filled with cross-sign (X) and can only

be selected one.

c. The rombel filled with the school ' s romble is an example:

VIII-8, 1-1, 9.I.

d. Status and TMT, for Status filled in the top row as selected 1, 2, 3, 4, 5,

6, 7 or 8, for TMT to be filled since first teaching at the school

that.

e. Lesson codes 1 and 2 see in the field/eye field reference code

lessons on the top row, and the number of hours ajar on the bottom line.

5. Formal Education History

The formal education is filled with lowest to the highest and starts

since the elementary school (SD).

a. The Formal Education Unit column is filled with an example education form: SD,

SMP, SMA, PT.

b. The Faculty column is only filled for higher education.

c. Prodi's column of majors is quite clear, if the primary form of elementary school, SMP

ignores Jaffair/Prodi.

d. Kpd column is filled with cross-sign (X) if the education majors.

e. The Jenjang column is filled with the JBUSINESS/Prodi type example: D1, D2, D3, S1, S2,

S3.

f. The Entry Year column is filled in accordance with the year of entry in that education.

g. The graduating year column is filled with the year of the education pass, for

PTK that is still in school then ignores the year pass.

6. Education Is Being Shot (filled if it is currently active in college)

Pretty clear.

7. Non-formal education history

Education non Formal education not related to the formal example:

Course.

a. The Education Institution ' s column/Instancy is pretty clear.

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