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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Ira Gustina
Program Studi Akuntansi Faktultas Ekonomi dan Bisnis Universitas Islam Indragiri
Economics, Econometrics & Finance

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Optimalisasi Dana BOS dalam Meningkatkan Mutu Pendidikan di Madrasah Aliyah (MA) Miftahul Huda Sungai Luar Rosita Rosita; Ira Gustina; Novriani Susanti; Muhammad Jalil
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4469

Abstract

Improvements in education quality are highly dependent on effective management of school operational funds, but many institutions face administrative and managerial obstacles that reduce the optimal utilization of funds. This study aims to examine the management of BOS funds in improving the quality of education and its impact on the quality of education at Madrasah Aliyah (MA) Miftahul Huda Sungai Luar. Qualitative descriptive methods were used through interviews, observations, and document analysis to examine the mechanisms of planning, implementation, and accountability. The uniqueness of this study lies in its revelation of financial management flexibility and adaptive coordination that enable the learning process to continue despite funding delays, unlike previous studies that emphasized accountability procedures. The results show that inclusive planning, organized use of funds, and transparent reporting improve learning activities, teacher development, and the learning environment. However, infrastructure limitations and administrative inefficiencies reduce funding effectiveness. This study concludes that strategic and accountable financial management supports institutional resilience and learning quality. Further research is recommended to explore integrated monitoring systems and collaborative governance models to strengthen funding sustainability and improve education quality.
Co-Authors Muhammad Jalil Novriani Susanti Rosita Rosita