Olthi Lalamiadi Loasana
Manajemen, Fakultas Ekonomi, Universitas Persatuan Guru 1945 NTT

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Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) terhadap Mutu Pendidikan di SD Negeri Muke Kabupaten Kupang Olthi Lalamiadi Loasana; Stefanus Reinati; Marselinda A Hege
Journal of Student Development Information System (JoSDIS) Vol 6, No 2: JoSDIS | Juli 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v6i2.9627

Abstract

This study aims to analyze the effectiveness of School Operational Assistance (BOS) fund management on the quality of education at SD Negeri Muke, Kupang Regency. The BOS fund is a government program designed to support school operational financing in order to improve the quality of educational services. Effective fund management is expected to enhance the provision of educational facilities and infrastructure, improve teacher performance, strengthen the learning process, and increase students’ academic achievement. This research employed a quantitative approach with a causal associative research design. The population consisted of 118 individuals, including the principal, teachers, and students. A sample of 35 respondents was selected using the stratified random sampling technique. Data were collected through questionnaires, observations, and documentation. The data were analyzed using simple linear regression to determine the effect of the School Operational Assistance (BOS) fund on educational quality. The results indicate that the management of School Operational Assistance (BOS) funds has a positive effect on the quality of education at SD Negeri Muke, Kupang Regency. Effective fund management, reflected in proper planning, implementation, transparency, and accountability, contributes to the improvement of educational facilities and infrastructure, the effectiveness of the learning process, teacher performance, and students’ academic achievement. Therefore, the more effective the management of BOS funds, the higher the quality of education achieved by the school.