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Entis Sutisman
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EFEKTIVITAS MANAJEMEN PEMBIAYAAN SEKOLAH DALAM PENGGUNAAN DANA BOS DI SDN BABAKAN TANJUNG Teti; Helmawati; Maman Suherman; Entis Sutisman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.25981

Abstract

Pengelolaan Dana Bantuan Operasional Sekolah (BOS) yang efektif dan akuntabel menjadi tantangan penting dalam meningkatkan mutu pendidikan dasar. Permasalahan yang sering muncul di lapangan antara lain keterlambatan penyaluran dana, rendahnya literasi keuangan pengelola, serta belum optimalnya penggunaan dana sesuai kebutuhan prioritas sekolah. Penelitian ini bertujuan untuk menganalisis efektivitas manajemen pembiayaan sekolah dalam penggunaan dana BOS di SDN Babakan Tanjung dengan menggunakan pendekatan POAC (Planning, Organizing, Actuating, Controlling). Metode yang digunakan adalah kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan studi dokumentasi, sedangkan analisis data menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa perencanaan penggunaan dana BOS dilakukan secara partisipatif melalui penyusunan RKAS berbasis kebutuhan, namun masih menghadapi kendala pada pemahaman teknis. Pengorganisasian telah melibatkan pembagian tugas yang jelas dalam tim BOS, meskipun masih terbatas pada pelatihan teknis. Pelaksanaan kegiatan berjalan sesuai rencana namun terhambat oleh keterlambatan pencairan dana dan beban kerja guru. Pengawasan dilaksanakan secara internal dan eksternal, namun penggunaan teknologi informasi dan kompetensi SDM masih menjadi hambatan. Secara keseluruhan, efektivitas pengelolaan dana BOS sangat ditentukan oleh kapasitas manajerial sekolah dalam menerapkan prinsip POAC secara konsisten. Penelitian ini merekomendasikan penguatan pelatihan teknis, optimalisasi sistem digital, dan peningkatan kolaborasi antar pemangku kepentingan.
MANAJEMEN MUTU PROGRAM KEPALA SEKOLAH DALAM MENINGKATKAN KEMAMPUAN LITERASI SISWA (Studi Kasus di SDN Angkasa 06 Margahayu Kabupaten Bandung) R. Supyan Sauri; Teti Hartati; Entis Sutisman; Irma Suryani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39401

Abstract

This study examines the quality management of the school principal’s literacy program in improving students’ literacy skills at SDN Angkasa 06 Margahayu, Bandung Regency. A qualitative approach with a case study design was employed to explore the planning, implementation, evaluation, follow-up actions, as well as challenges and solutions related to the management of the school literacy program. Data were collected through participatory observations, semi-structured interviews, and document analysis involving the principal and teachers. The data were analyzed using descriptive qualitative techniques through data reduction, data organization, and interpretative analysis. The findings reveal that the literacy program has been implemented in accordance with the Plan–Do–Check–Act (PDCA) quality management cycle; however, several aspects remain suboptimal. Program planning was not fully grounded in systematic literacy needs assessment, implementation encountered constraints related to teacher participation and supporting facilities, and evaluation activities tended to be administrative with limited evidence-based follow-up. Key challenges included limited human resources and inadequate literacy infrastructure. To address these issues, the principal adopted improvement strategies such as enhancing teachers’ professional capacity, optimizing literacy-related facilities, and strengthening collaboration among teachers, parents, and other school stakeholders. The study concludes that systematic, participatory, and sustainable quality management of school-based literacy programs is essential for improving elementary students’ literacy outcomes.
Co-Authors Helmawati Irma Suryani Maman Suherman Sauri, R Supyan Teti Teti Hartati