<![CDATA[Penelitian ini bertujuan menganalisis efisiensi pengelolaan Dana Bantuan Operasional Sekolah (BOS) dalam mengoptimalkan pengadaan sarana dan prasarana sekolah. Fokus penelitian diarahkan pada kemampuan pengelolaan anggaran BOS dalam memenuhi kebutuhan sarana dan prasarana secara efektif, efisien, dan sesuai prioritas sekolah. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan penelitian terdiri atas kepala sekolah, bendahara BOS, dan komite sekolah yang terlibat dalam proses perencanaan, pelaksanaan, serta pengawasan anggaran. Data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan Dana BOS telah dilaksanakan sesuai RKAS dan regulasi pemerintah. Efisiensi pengelolaan terlihat dari kemampuan sekolah memprioritaskan kebutuhan yang mendesak, melaksanakan pengadaan secara terencana, dan memanfaatkan sumber daya secara optimal. Pengelolaan Dana BOS juga berkontribusi terhadap peningkatan fasilitas pembelajaran. Namun, keterbatasan anggaran masih menjadi kendala dalam memenuhi kebutuhan sarana dan prasarana yang terus meningkat. Temuan ini menegaskan pentingnya pengelolaan Dana BOS yang akuntabel, transparan, dan efisien untuk meningkatkan kualitas layanan pendidikan. This study aims to analyze the efficiency of School Operational Assistance (BOS) Fund management in optimizing the procurement of school facilities and infrastructure. The research focuses on the extent to which BOS Fund management supports the fulfillment of school facilities and infrastructure needs effectively, efficiently, and in line with institutional priorities. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and documentation. The informants included the principal, BOS fund treasurer, and school committee members involved in budget planning, implementation, and supervision. Data were analyzed through data reduction, data display, and conclusion drawing. The findings reveal that BOS Fund management has been implemented in accordance with the School Activity and Budget Plan (RKAS) and government regulations. Efficiency is reflected in the school's ability to prioritize urgent needs, conduct planned procurement, and optimize available resources. BOS Fund management also contributes to improving learning facilities that support educational activities. Nevertheless, limited budget allocation remains a challenge in meeting increasing infrastructure demands. The study highlights the importance of accountable, transparent, and efficient BOS Fund management in enhancing the quality of educational services.]]>
