DAFTAR ISI

HALAMAN SAMPUL.......................................................................................
HALAMAN PENGESAHAN............................................................................ ii
DAFTAR ISI....................................................................................................... iii
DAFTAR TABEL.............................................................................................. v
DAFTAR SKEMA............................................................................................. vi

BAB I PENDAHULUAN.................................................................................. 1
1.1 LATAR BELAKANG.................................................................................. 1
1.2 RUMUSAN MASALAH ............................................................................. 7
1.3 RUANG LINGKUP PENELITIAN ............................................................ 7
1.4 TUJUAN PENELITIAN............................................................................... 7
1.5 MANFAAT PENELITIAN.......................................................................... 7

1.5.1 Manfaat Teoritis……………………………………………….

1.5.2 Manfaat Praktis………………………………………………….

BAB II TINJAUAN PUSTAKA....................................................................... 9

2.1 TINJAUAN EMPIRIK.................................................................................. 9
2.2 TINJAUAN TEORITIK................................................................................ 11
2.2.1 Efektivitas......................................................................................... 11
2.2.2 Pengukuran Efektivitas..................................................................... 16
2.2.3 Kriteria Efektivitas........................................................................... 18
2.2.4 Pengelolaan Dana BOP ................................................................... 19
2.2.5 Pengertian Pengelolaan Dana BOP.................................................. 22
2.2.6 Dana Alokasi Khusus Non Fisik BOP.............................................. 23
2.2.6.1 Tujuan Pemberian Dana Alokasi Khusus Non Fisik BOP. 24
2.2.6.3 Syarat-syarat DAK BOP…………………………………..27
2.2.6.2 Prinsip Dalam Pelaksanaan Penggunaan DAK Non Fifik
BOP-PAUD Dan BOP Kesetaraan .................................... 26
2.2.6.4 Alokasi Dana Penyaluran DAK Non Fisik BOP-PAUD ... 28
 2.2.6.5 Penggunaan DAK Non Fisik BOP PAUD dan BOP
Kesetaraan...........................................................................28
2.2.7 Petunjuk Teknis Pengelolaan Dana BOP......................................... 23
2.2.8 Pengelolaan Dana Bantuan Operasional Pendidikan....................... 23
2.2.8.1 Tahab Input (Perencanaan Pengelolaan Dana BOP........... 36
2.2.8.2 Tahab Proses (Pelaksanaan Pengelolaan Dana BOP.......... 36
2.2.8.2 Tahab Output (Pertanggungjawaban Pengelolaan
Dana BOP........................................................................... 36
2.3 KERANGKA PEMIKIRAN........................................................................ 38
BAB III METODE PENELITIAN................................................................... 39
3.1 RANCANGAN PENELITIAN......................................................... 39
3.2 OBJEK PENELITIAN ..................................................................... 39
3.3 INSTRUMEN PENELITIAN .......................................................... 39
3.4 JENIS DAN SUMBER DATA......................................................... 40
3.4.1 Jenis Data.............................................................................. 40
3.4.2 Sumber Data.......................................................................... 40
3.5 TEKNIK PENGUMPULAN DATA................................................ 41
3.6 PENGUJIAN KEABSAHAN DATA............................................... 42
3.7 TEKNIK ANALISIS DATA............................................................ 43
3.8 DEFINISI OPERASIONAL VARIABEL......................................... 43
DAFTAR REFERENSI..................................................................................... 44
 DAFTAR TABEL

Tabel 2. 1 Komponen-komponen Prosedur Penerimaan Kas...............................24

Tabel 2. 2 Komponen-komponen Prosedur Pengeluaran kas...............................25
 DAFTAR SKEMA

Skema 2 1 Skema Kerangka Pemikiran................................................................38