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All Journal Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Hida, Ester Uru
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik

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Tantangan dan Solusi dalam Pengelolaan Dana BOS di Sekolah Dasar Hida, Ester Uru; Prateila, Chrisma; Pukada, Michael Alan Hirdi; Djami, Denanda Isti Novalia
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 1 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i1.37

Abstract

The School Operational Assistance Fund (BOS) program is a strategic initiative of the Indonesian government to support education financing in the 12-year compulsory education program. This program aims to eliminate school operational fees, especially for students in private schools, and improve access to and quality of education. However, its implementation still faces various challenges, such as lack of transparency, limited managerial capabilities of school principals, and budget allocations that are not in accordance with the provisions. This study focuses on identifying challenges and solutions related to the management of BOS Funds at SDN Karangtengah 01 using a qualitative descriptive approach. Data were collected through interviews, observations, and document analysis, with data validity strengthened through triangulation. The results of the study indicate positive practices, such as the preparation of detailed RKAS and transparency efforts through financial information boards. However, obstacles such as late disbursement of funds, weak internal supervision, and inefficient manual management are still obstacles. The proposed solutions include increasing human resource capacity, strengthening the monitoring system, and implementing digital technology in financial recording. This study makes an important contribution to increasing accountability and efficiency in the management of BOS Funds, as well as being a reference for developing more responsive and effective education policies.
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Sekolah Menengah Atas Tiwery, Ester; Pukada, Michael Alan Hirdi; Hida, Ester Uru; Enus, Oriyanto Eks
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 1 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i1.40

Abstract

This study aims to describe the management of the School Operational Assistance Fund (BOS) at SMA Negeri 13 Southwest Maluku. The management of BOS funds has an important role in supporting the smooth running of school operations, especially to help students from underprivileged families. The research method used was descriptive qualitative with interview, observation, and documentation approaches. The research subjects included the school principal, BOS treasurer, school committee, and teachers involved in BOS management. The results showed that budget planning was conducted through the preparation of the School Work and Budget Plan (RKAS) that involved all related parties. BOS funds were disbursed in two stages per year, namely in January and July, with details of the use of the budget that had been adjusted to the technical guidelines. The bookkeeping of BOS funds was done carefully, including the general cash book, bank assistant book, and tax assistant book. Supervision and evaluation were conducted by internal and external school parties to ensure transparency and accountability. Overall, the management of BOS funds at SMA Negeri 13 Maluku Barat Daya is running well, although it still requires additional assistance from the provincial government and contributions from parents to fulfill the school's operational needs.
Co-Authors Bambang Ismanto Djami, Denanda Isti Novalia Enus, Oriyanto Eks Pramasari, Retno Prateila, Chrisma Pukada, Michael Alan Hirdi Sophia Tri Satyawati Tiwery, Ester Young, Ji Suk