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Panduan Penyusunan BOSP

Panduan Penyusunan BOSP

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Published by: syukriy on May 21, 2013
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12/25/2013

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Panduan PenghitunganBiaya OperasionalSatuan Pendidikan
      B      O       S       P
 Versi Juni 2011
KEMENTERIANPENDIDIKANNASIONALREPUBLIKINDONESIA
KEMENTERIANKOORDINATOBIDANGKESEJAHTERAANRAKYATREPUBLIKINDONESIA
KEMENTERIANAGAMAREPUBLIKINDONESIA
Standar NasionalPembiayaanPendidikanBiaya OperasionalSatuan Pendidikanuntuk Kabupaten/KotaBiaya Operasionalper PesertaDidikPenentuan Volumedan Harga Standar Kabupaten/Kota
 
 
Panduan Penyusunan
BIAYA
 
OPERASIONAL
 
SATUAN
 
PENDIDIKAN
 
(BOSP)
 
Edisi
 
Juni
 
2011
 
Decentralized
 
Basic
 
Education
 
1
 
Management
 
&
 
Governance
 
 
Panduan Penyusunan BOSP
 
DAFTAR ISI
HALAMAN JUDUL ............................................................................................................... iDAFTAR ISI.......... .................................................................................................................. iiDAFTAR LAMPIRAN ........................................................................................................... iiiBAB 1 PENDAHULUAN1.1
 
Standar Nasional Pendidikan ................................................................... 11.2
 
Standar Biaya Operasi Pendidikan ......................................................... 11.3
 
Mengapa Kabupaten/Kota Perlu Menghitung BOSP Detil? .............. 21.4
 
Manfaat Penghitungan BOSP Detil .......................................................... 31.4.1
 
Sekolah ............................................................................................ 31.4.2
 
Masyarakat/Orangtua ................................................................... 31.4.3
 
Pemerintah Kabupaten/Kota .................................................... 31.5
 
Sistematika Penyajian Panduan Ini ........................................................... 41.6
 
Cara Menggunakan Panduan Ini ............................................................... 4BAB 2 KONSEP BOSP2.1
 
Biaya Pendidikan ........................................................................................ 52.2
 
Biaya Satuan Pendidikan ........................................................................... 52.3
 
Biaya Operasi Satuan Pendidikan (BOSP) ............................................ 62.3.1
 
Biaya Operasi Personalia Satuan Pendidikan .......................... 62.3.2
 
Biaya Operasi Nonpersonalia Satuan Pendidikan ................. 62.4
 
Pendekatan Penghitungan BOSP ............................................................ 7BAB 3. PENGHITUNGAN BOSP3.1
 
Penentuan Asumsi Dasar ......................................................................... 93.2
 
Penentuan Kegiatan .................................................................................. 103.3
 
Penentuan Komponen/Subkomponen Biaya ....................................... 103.3.1
 
Biaya Operasi Personalia ............................................................. 103.3.2
 
Biaya Operasi Nonpersonalia ..................................................... 113.4
 
Penentuan Volume ..................................................................................... 153.5
 
Penentuan Harga Satuan ........................................................................... 163.5.1
 
Penentuan Harga Satuan Biaya Operasional Personalia........ 163.5.2
 
Penentuan Harga Satuan Biaya Operasional Nonpersonalia 163.6
 
Penghitungan BOSP Berdasarkan Klasifikasi Sekolah.......................... 163.6.1
 
Klasifikasi Sekolah ......................................................................... 163.6.2
 
BOSP Berdasarkan Klasifikasi Sekolah...................................... 173.7
 
BOSP Untuk SBI/RSBI ................................................................................ 18BAB 4. TAHAPAN IMPLEMENTASI4.1
 
Tahap I Persiapan ................................................................................... 214.1.1
 
Pembentukan Tim Penyusun BOSP ......................................... 214.1.2
 
Penyiapan Dokumen Pendukung ............................................... 21

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