Abstract :
This study aims to find out (1) How is the process of reallocating BOS changes
based on the BOS fund policy during the Covid-19 pandemic at SMAN 03 Rupat,
(2) How is the process of reallocating BOS changes through SIPBOS KEUDA, (3)
What are the obstacles faced by users in the process of reallocating changes in
BOS funds based on BOS policies during the Covid-19 pandemic and what are the
obstacles faced by users in the process of reallocating BOS changes through
SIPBOS KEUDA. Data analysis method used is descriptive qualitative method.
The results show that (1) The process of reallocating changes to the BOS program
and activities of SMAN 3 Rupat by relaxing the adjustment of the use of BOS
funds during the Covid-19 Pandemic. (2) The reallocation process uses the
Regional Finance BOS Fund Management Information System (SIPBOS KEUDA)
by entering the Planning menu in the form of RKAS to plan changes to school
budget activities. (3) Obstacles faced by SMAN 3 Rupat during the Reallocation
of Activity Programs and School Budgets in determining activities that are really
priority during the Covid-19 Pandemic.