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Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Indonesia: Systematic Literature Review Dian Bayu Sulistyo; Dyah Mutiara Khayatun Nufus; Anwirotul Hidayah; Nur Intan Rochmawati; Sisca Septiani
Jurnal Ilmiah Multidisiplin Mahasiswa dan Akademisi Vol. 1 No. 6 (2026)
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/intelektual.v1i6.586

Abstract

This systematic literature review aims to analyze the transparency and accountability of School Operational Assistance (BOS) fund management in primary and secondary education in Indonesia for the 2020-2025 period. Using the PRISMA protocol, this study identified 524 articles from Google Scholar, Garuda Portal, SINTA, and Scopus databases, of which 20 articles met the inclusion criteria. The findings indicate that the effectiveness of BOS fund management depends on three key factors: transparency, accountability, and the competence of human resources managers. Key challenges include delays in fund distribution, technical errors in applications (RKAS/ARKAS), and limited understanding of technical guidelines at the school level. Quantitative studies show that transparency contributes 51.2%, accountability 52.7%, and community participation 53.9% to mutual education, with a simultaneous influence of 62.9%. This review provides recommendations for improving BOS fund governance by ensuring the stability of RKAS/ARKAS implementation and expanding vendor coverage in SIPLah, especially for remote areas, through digital strengthening systems, increasing the capacity of school financial managers, and increasing stakeholder participation in planning and evaluating the use of BOS funds.
Strategi Manajemen Pembiayaan Pendidikan Dalam Meningkatkan Mutu Lulusan Najwa Safira; Anik Rismaida; Wahyu Tri Setyobudi; Nur Intan Rochmawati; Sisca Septiani
Jurnal Ilmiah Multidisiplin Mahasiswa dan Akademisi Vol. 1 No. 6 (2026)
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/intelektual.v1i6.611

Abstract

This study employed a qualitative approach and was conducted at SMP Negeri Unggul Tunas Nusa. The findings show that educational financing management was implemented through three main stages: planning, implementation, and evaluation. In the planning stage, the school prepared an annual budget based on operational needs, including facilities and infrastructure, teachers’ honoraria, learning activities, and educational quality improvement programs. The budgeting process was carried out participatively by involving the principal, the treasurer, and the school committee. In the implementation stage, funds were utilized in accordance with the approved budget plan while maintaining transparency and accountability, particularly in managing BOS funds and community contributions. In the evaluation stage, the school conducted periodic reviews of budget realization and spending effectiveness. This evaluation was conducted by the school management team in collaboration with the committee to ensure that educational financing contributed to improving educational quality and graduate quality. Overall, the implementation of educational financing management at SMP Negeri Unggul Tunas Nusa supported a more effective and efficient educational process. A well-structured and closely monitored financial management system became a key factor in promoting better educational outcomes and graduate quality at the school.