THE PRINCIPAL OF ACCOUNTANCY SCHOOL OPERATIONAL ASSISTANCE (BOS)

The objective of Indonesia today for even distribution in education as well as the increase in the number of pupil and education quality is by giving the fund of School Operational Assistance (Bantuan Operasional Sekola/BOS) in the level primary school (SD/Sekolah Dasar), jumior high school (SMP) and senior high schools (SMA) and by being responsible in the use of the faund itself in order to increase the quality of education. It extremely depends on the success of each school in managing the assistance fund. By doing desk study held to several literature, this study is made to illustrate as well as to direct of what have been done by the schools that can be done in the future. The analysis is doen by refering to the opinion of Cushing ,1988, about the function of planning and controlling management in the conclusion that in managing the school operational assistance fund, it has been done as good as it can though there are still plenty of things that must be done to reach a fund management by the principal of Indonesia accountancy.