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EFEKTIVITAS PENGGUNAAN DANA BOS TERHADAP MUTU PENDIDIKAN (STUDI KASUS DI SMA NEGERI 1 UNGARAN Deavita Ratna Kholisna; Tina Riyana; Anisa Nurlita; Alvi Rachmawati
Jurnal Media Akademik (JMA) Vol. 3 No. 5 (2025): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i5.1878

Abstract

Program Bantuan Operasional Sekolah (BOS) memiliki tujuan memberikan kemudahan bagi siswa kurang mampu dengan membebaskan biaya pendidikan agar siswa dapat memperoleh pendidikan yang lebih bermutu sampai tamat sesuai dengan Wajar Diknas (Wajib Dasar Pendidikan Dasar) 9 tahun. Penelitian ini bertujuan untuk mengetahui efektivitas penggunaan dana Bantuan Operasional Sekolah (BOS) terhadap mutu pendidikan di SMA Negeri 1 Ungaran. Metode yang digunakan dalam penelitian ini menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui observasi lapangan dan wawancara. Temuan penelitian menunjukkan hasil bahwa penggunaan dana Bantuan Operasional Sekolah (BOS) sesuai dengan peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi No 63 Tahun 2023. Namun, tantangan seperti keterlambatan pencairan dana dan kurangnya efisiensi penggunaan dana BOS di SMA Negeri 1 Ungaran masih terjadi. Kesimpulan dari penelitian ini adalah penggunaan dana Bantuan Operasional Sekolah (BOS) sudah sesuai dengan peraturan yang ada namun efisiensi penggunaan dana BOS masih sering terjadi. Penelitian ini merekomendasikan dilakukannya evaluasi secara berkala berkaitan dengan pencairan dana BOS dan peningkatan pengawasan audit agar program BOS berjalan secara efektif dan efisien bagi dunia pendidikan khususnya sekolah-sekolah yang berada di Kabupaten Semarang.
THE INFLUENCE OF COMMUNITY PARTICIPATION, TRANSPARENCY IN VILLAGE FUND MANAGEMENT, AND DIGITAL COMPETENCE OF VILLAGE OFFICIALS ON THE EFFECTIVENESS OF VILLAGE FUND UTILIZATION, WITH THE ROLE OF VILLAGE FACILITATORS AS A MEDIATING VARIABLE Alvi Rachmawati; Sandy Arief
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10328

Abstract

This study aims to analyze the influence of community participation, transparency in village fund management, and the digital competence of village officials on the effectiveness of village fund utilization, with village facilitators as a mediating variable. This study is motivated by the suboptimal effectiveness of village fund management and the inconsistent findings of previous studies, particularly regarding the factors influencing effectiveness and the limited examination of the role of village facilitators.This study employs a quantitative approach using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The sample consists of 128 village officials from Bae District, Kudus Regency, selected using a saturated sampling technique. The results indicate that community participation, transparency in village fund management, and the digital competence of village officials have a positive effect on the effectiveness of village fund utilization. These variables also positively influence the role of village facilitators. Furthermore, the role of village facilitators has a positive effect on the effectiveness of village fund utilization and acts as a mediator in the relationship between community participation, transparency, digital competence, and the effectiveness of village fund utilization. The findings suggest that the effectiveness of village fund management is not only determined by internal factors but is also strengthened by the role of village facilitators. This study provides practical implications for village governments in improving the quality of village fund management through enhancing community participation, transparency, and the digital competence of village officials.