Evaluation of Implementation Policy on Management of School Operational Fund (BOS) 2019 with Edward III Model

This study aims to evaluate the management of the School Operational Assistance (BOS) year 2019 at the Department of Education Culture Youth and Sport Semarang Regency. This is an evaluation research. Data were collected using documents study techniques, observation, and in-depth interviews. Data are validated by source and triangulation techniques. This study uses mixed method to get the whole pictures of the informant sources. What new about this research is that the data analysis technique uses the Edward III Model that looks at the factors of communication, resources, disposition and bureaucratic structure. The result of this study shows that implementation of School Operational Assistance (BOS) year 2019 is carried out in accordance with guidelines made by the government. The four aspects are all in very good categories. For communication aspect is in very good category because it gets 10 out of 12 points or 83 %. For Resources aspect is in very good category as well for its score is 16 out of 20 points or 80%. While for Disposition aspect is in very good category because it gets 17 out of 20 points or 85%. For the last aspect which is bureaucratic structure gets the highest points as it gets 8 out of 8 points or 100 %. Although the results are all very good, it still needs a little improvement on communication aspect especially on consistency factor since the guidelines has been revised for three times. Resources aspect on human resources quantity in BOS management team for there is only two persons managing 601 schools in Semarang Regency and also on disposition aspect because there is no incentive and award for the BOS management team. These results bring implication that the Department of Education in Semarang Regency can make improvement on the aspects which do not get maximal score and the for others Education Department in other Regencies or cities can learn from this research to manage BOS in better ways.


Introduction
The 1945 Constitution in article 31 paragraph 1 states that every citizen has the right to education, because through education will create Human Resources (HR) that contribute to the progress of a nation. The government has made an update which includes the vision, mission and national education development strategy which is realized by the issuance of Law No. 20 of 2003 concerning the National Education System where in article 6 paragraph 1 states that every citizen aged seven to fifteen years is required to attend basic education.
Then in article 34 paragraph 2 states that the government and regional government guarantee the implementation of compulsory education at the minimum level of basic education without charging fees. In paragraph 3 states that compulsory education is the responsibility of the government educational institutions, regional governments, and the community.
The consequences of Law No. 20 of 2003 that the government is obliged to provide educational services for all school age students in order to accelerate the 9-year compulsory education. The government has provided one of the educational services in the form of School Operational Assistance (BOS) since July 2005. This program is basically to fund non-personnel operating costs for basic education units as implementing compulsory education programs. The purpose of the School Operational Assistance (BOS) program is to ease the burden of the community on the educational costs of school operations and to improve community access, especially students from underprivileged families to qualified education (Setiawan, 2004). However, after almost 15 years the program has been launched out, the quality of education in Indonesia to be ranked 10th lowest according to the PISA report in 2018(Silele et al., 2017. This study seeks to evaluate why this is happening, are there errors in the management of BOS funds that are not well targeted, especially management at the Department of Education. Other problems are in some cities and regencies in Indonesia many corruption cases arise in relation with BOS program in the Department of Education (Afifudin & Beni Ahmad Saebani, 2009). In a study conducted by Nurtje, Irine, Djoys, and Guyen (2014: 6) about the distribution of BOS funds in the Education Department of Aru Island Regency also departed from the suspicion on a corruption practice of BOS funds at the time of direct distribution to schools as some persons in Education Department asking for fee from schools.
In accordance with the Technical Guidelines established by the Ministry of National Education regarding the use of BOS Funds, that in every city or regency must form a BOS management team so the implementation of School Operational Assistance can run smoothly, effectively, efficiently and can be accounted for. This study examines the management of the

Materials and Methods
This research is a policy evaluation study using mixed methods. According to Creswell (2010: 5) mixed method is a research approach that combines two forms of qualitative and quantitative research. In this study, quantitative data is used to explain qualitative data. This qualitative data was obtained through in-depth interviews with sources because researcher wants to understand the complexity of the phenomenon under study in order to collect the data needed, evaluate it and discuss everything related to the object (Moloeng, 2009). While quantitative data is used to calculate the results of research in the form of scoring of qualitative data that has been obtained. An instruments in a table form, containing numbers with the highest score of 4 and 1 for the lowest score is made to count each aspect on communication factors, sources, dispositions, and bureaucratic structures (Majid et.al., 2015) . The indicators for each aspect is scored based on the data obtained from qualitative data. This research is a field research with the focus on whether the evaluation of the implementation of the School Operational Assistance (BOS) management policy is in accordance with the stated objectives of the policies (Neolaka, 2014). The data collected is primary data and secondary data. The primary data are obtained through direct interviews with data sources and research informants or interviewees that have been determined.
Secondary data is supporting data obtained from written documents at the Semarang Regency Culture, Youth and Sports Education Department.
The data sources in this study are staff members in the Semarang Regency BOS management team as the main source of research. The main instrument is the researcher herself and several supporting documents. While the methods or data collection techniques used are interview with resource persons directly, observation of all events or phenomena which are the focus of research and documentation of what is available at the research location.
The analysis technique used in this study is an interactive analysis model (Miles and Hubermann, in Rohidi and Mulyarto, 1992). The first technique is Data Reduction to determine the data in accordance with the problems to be investigated. The second is Data Display to understand what is happening and can plan further work based on that understanding. In qualitative research data presentation is usually narrative (Sugiyono, 2010).
The last step is Conclusion Drawing or Verification on the results of data analysis.
Conclusions must answer the research problem statement.

Results and Discussion
Researchers uses the Edward III Model and focuses the research on communication factors, sources, dispositions, and bureaucratic structures in carrying out School Operational Costs (BOS) in the Department of Culture and Youth Education and Sport Semarang Regency. According to Edward III (1975, quoted from Widodo, 2012 there are 4 factors that influence the success or failure of policy implementation, namely communication, resource, disposition, bureaucratic structure, and communication factor. Information about public policies must be conveyed to staff so that they know what needs to be prepared and done to implement the policy, hence the goals and objectives of the policy can be achieved as expected (Arikunto, 2013). Important factors in the information delivery are transmission (how to deliver), clarity and consistency. Resources play an important role in policy implementation (Sulistyaningrum, 2016). Resources include human resources, budget resources, and facilities and information resources. Disposition is said to be the will, desire and tendency of staff to implement a policy with full commitment so the policy's objectives can be achieved. If the implementer has good attitudes then he will be able to implement the policy as well as what is desired by policy makers (Edward III 1980: 11).
According to Edwards, there are two main characteristics of bureaucracy: work procedures or often called SOPs and fragmentation. Bureaucratic structure is all organizational instruments as a whole and structured. There are two aspects of organizational structure, namely the mechanism and fragmentation. The mechanism is generally made in the form of Standard Operational Procedure (SOP). Problems in implementation will arise when the bureaucracy is too long and is not accompanied by the division of coordination and responsibility. The length of the bureaucratic structure results in bureaucratic fragmentation.
There is a good transmission or communication channel between the central, provincial and regency government and schools (Wahab et al., 2008). This is because in addition to the detailed implementation of technical guidelines from the central government  (Iskandar, 2009). This is due to the fact that not all suppliers are willing to make SIPLah applications in order to provide goods and services for school needs. So in this case the school buys items at an improper supplier. For example, schools buy brooms at computer suppliers, because computer suppliers already have the SIPLah application. points from four points. These aspects are on clarity and consistency. While the aspect that gets the maximum score is transmission where there is good communication channels between policy makers and policy implementers about the implemented policies.

Resource Factor
There are two aspects for Human Resources namely quantity and quality (Gunawan, 2014). In terms of quantity, the existing human resources in the BOS management team of Semarang Regency do not meet the requirements, because there are only 2 officers who have to handle a total of 601 elementary and junior high schools receiving BOS funds. Whereas in terms of quality, the team members have sufficient skills to handle BOS, for they have good educational background by having bachelor degree minimally. In addition, they often receive training and outreach on how to manage BOS funds.
The next resource is budget resources. In terms of the budget allocated for the management team in carrying out the BOS program is sufficient (Winarno, 2005). This Administration as well as Accountability of Operational Assistance Funds for Schools of Primary and Primary Education organized by Regencies or Cities in the Budget Regional Revenue and Expenditure (APBD). In terms of information, there are regular internal and external coordination within the implementation team that is carried out regularly, but sometimes it is also spontaneously or when there are urgent problems arising. An assessment of the policy implementation for these aspects of resources if quantified is as follows:  the suitability of information about BOS with its objectives also receives a very good value.

Disposition Factor
The willingness, dedication or view of the executor in this case the BOS management team to carry out the BOS program is good, marked by the results of the Audit Board of the Republic of Indonesia or BPK which are always declared to be Fair without Exception (WTP). This shows that the managements of the BOS program do not experience problems.
The commitment of the BOS management team implementers can also be seen from the working hours that sometimes exceed what they should. For example, working on Saturdays which should be a day off but sometimes they still go to work, either in the office to complete all administration related to BOS or for socialization and checks to certain schools.
In terms of expertise, the executors in the BOS management team in Semarang Regency is able to carry out tasks as written in the technical guidelines. There are 12 activities of task as follows : Another thing in the aspect of disposition is the placement of staff, where in this case the Regent of Semarang regency assigns personnel to be responsible as the district BOS management team by making Decree number 900/2019. The last thing on the aspect of disposition is incentives and rewards. With the existence of these two things is expected to be means of control so that the staff implement policies as planned. But the team members do not get any incentives or rewards related to their assignments because they have already received salary and Additional Employee Income (TPP). From the description above, an assessment of the policy implementation for the disposition aspect if quantified is as follows:  Table 3 shows that the Disposition aspect shows a very good value that is 85%.
However, incentives and awards only get 1 score from total score 4 because the implementers in the BOS management team do not get incentives or rewards. However aspects of views, commitment, expertise and placement of staff are considered very good with a maximum score of 4.

Bureaucratic Structure Factors
Other In the implementation of the BOS program there are no Bureaucratic fragmentation, because the bureaucracy is not too long and there is a division of coordination and responsibilities, so implementation becomes more effective. Supervision is easier and procedures becomes more concise and simpler. If the quantity of the policy implementation evaluation score is quantified for aspects of the bureaucratic structure, it is as follows:  Table 4 shows that the aspects of the bureaucratic structure are not constrained because there are SOPs as guidelines for implementation and also there is no fragmentation between policy makers and policy implementors. So if we combine the assessment of all aspects of communication, resources, disposition and organizational structure, the quantity will look like the following table. it so that they can get the maximum score.

Discussion
As mentioned in the introduction, the BOS program is a form of service provided by the government in the field of education. The program, which began in July 2005, is expected to accelerate the achievement of the 9-year compulsory education program. The There are three aspects to communication, namely transmission, clarity and consistency. terms of reporting, because in addition to having to report it to the central government, the team must also report it to the regional government with a different format. If seen from the desire not to disturb community groups, the management of BOS actually intends to help poor communities to send their children to school so that the 9-year compulsory education program can be implemented. The results of the study also show that the implementers know clearly the purpose of implementing this BOS policy. respectively from the director. This number is not sufficient to handle the management of BOS funds, because there are more than 600 schools need to be handled, resulting in a slight overlap in responsibilities. One person should manage each data, either elementary or secondary high school data, yet in the field these two data are managed by one person. From the implementation gap theory, this can be seen from the political factors in the aspects of the state bureaucracy, as for the procurement and appointment of staff, especially civil servants, or honorarium employees, must go through a long bureaucracy. Since decentralization the mechanism for hiring personnel has been left to the regional government. In terms of skills, all implementers are able to carry out their duties because their educational background are bachelor or master degree. In addition, because there are frequent trainings and outreach from related agencies regarding the implementation of BOS so the implementation team's skills are getting better.

The problem arises when there is a change in the Technical
Edward III's theory states that existing facilities determines the success of a policy.
However, the BOS management team's work space is too narrow, so the staff are less comfortable and less flexible with their activities. This 60 square meter room is a place for 7 people to work. The room is filled with stacks of hard files in the form of reports from approximately 600 schools. However, the management team still carry out their main tasks and functions. In the implementation gap theory, regarding the limitations of facilities, is closely related to bureaucratic factors, where for the procurement of space and goods needed, it must also go through a quite long and complicated levels of bureaucracy.  (2014) where she found out that the implementers of the program from the regional government through the school staffs, they all had positive attitude toward the BOS policy. The implementers had the same perception that BOS policy must be supported to be successful. Both studies revealed that one of supportive actions done by the local government was the existence of BOS Assistance Funds from the Regional Finance for all schools in both regencies. These proved that the implementers had commitment to support the policy.
In disposition aspect, there must be an aspect of implementing expertise, where the staff must have a good educational background or skills to carry out the program.

Conclusion
The research shows that the implementation of BOS policy is considered very good with the achievement of 85% assessed from four aspects. Communication aspect is very good, because there is good communication between policy makers and the policy implementation team. Information about this program is consistent and clearly conveyed and received by the implementation team. What needs attention is the consistency factor, where the technical guidelines used in 2019 has been revised three times, resulting in inconsistencies. For Resources, the number of the implementation team is still lacking while the quality of human resources is considered good because most of them have bachelor degrees and often gets special training and socialization. Facilities do not get maximum score because the room used by the team is too narrow. The budget gets maximum score because the budget allocated for implementing the program's policies is sufficient. The last aspect for communication is there is relevance and compatibility of information about the BOS program with the objectives stated in the implementation guidelines.
A good assessment also exists on the Disposition aspect, where the BOS management team's views on BOS policy always support all policies triggered by the government related to BOS policies. Their commitment to the success of the BOS program is also not to be doubted. The clear evidence is that financial statements are always Fair without Exception The assessment of all aspects; communication, resources, disposition and bureaucratic structure of the BOS Policy Implementation is in very good category and recommended to be continued with various improvements by the local government of Semarang Regency. The first is the need to provide adequate space as well as cupboards to keep all hard copies of reports from schools as facilities for the management team to carry out their duties. The second is the need to increase the number of Human Resources for the BOS management team tasked with managing BOS fund. For incentives and awards also need to be considered by Semarang Regency government considering the implementation of the BOS management team does not get any incentive in implementing this BOS policy, even though there was a TPP or Additional Employee Income.