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All Journal Journal of Multidisciplinary Academic and Practice Studies Studi Akuntansi dan Bisnis Indonesia
Fitri Dyan Agustin
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Efficiency and Effectiveness in the Utilization of School Operational Assistance Funds on the Quality of Teaching and Learning Services: A Case Study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.247

Abstract

Purpose: This study examines how efficiency and effectiveness in using BOS funds influence the quality of teaching and learning at two junior high schools in Papua—SMPN 12 Mimika and SMPN Naena Muktipura. Methodology/approach: A mixed-method approach was used, combining surveys, interviews, observations, and document analysis. Quantitative data were analyzed with multiple linear regression, while qualitative insights were examined through content analysis. Results/findings: Efficiency (B = 0.670) and effectiveness (B = 0.553) significantly improve service quality. SMPN 12 Mimika performed better overall in fund use, facilities, and teacher training. Conclusions: Efficient and effective use of BOS funds significantly improves teaching and learning quality. Efficient fund management has a stronger effect, especially in enhancing facilities and teacher training, highlighting the need for transparent and well-targeted BOS fund utilization. Limitations: Limited to two schools in Papua, reducing generalizability. Broader studies are needed. Contribution: Provides empirical evidence for improving BOS fund use and educational policy in under-resourced schools.
The influence of efficiency and effectiveness in the utilization of school operational assistance funds on the quality of teaching and learning services: A Case study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Journal of Multidisciplinary Academic and Practice Studies Vol. 3 No. 2 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v3i2.3032

Abstract

Purpose: This study examines the influence of efficiency and effectiveness in the use of School Operational Assistance (BOS) funds on the quality of teaching and learning services in Indonesia. This research focuses on two junior high schools in Papua—SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura—which represent different demographic and resource contexts. Research/methodology: A mixed-method approach was applied, combining surveys, interviews, observations and document analysis. Quantitative data were tested using multiple linear regression, and qualitative insights were analyzed through content analysis. Results: Findings show that both efficiency (B = 0.670, p < 0.001) and effectiveness (B = 0.553, p < 0.001) in BOS fund utilization significantly improve the quality of teaching and learning. SMP Negeri 12 Mimika demonstrated higher efficiency, effectiveness, and overall service quality than SMP Negeri Naena Muktipura. BOS funds were used to enhance facilities, provide teaching aids, and support teacher training, although equitable access to training remained limited. Conclusions: Efficiency and effectiveness in BOS fund use are crucial for improving service quality, with efficient management exerting a stronger influence on facilities, teacher training, and learning tools. Transparent and well-targeted fund allocation is vital for improving educational outcomes. Limitations: This study was limited to two schools in Papua, potentially reducing its generalizability. Context-specific qualitative findings and time constraints also limited the perspectives of broader stakeholders. Contribution: This study adds to the educational finance and policy literature by showing how efficient and effective fund management enhances education quality in under-resourced settings, offering guidance for BOS policy improvements and school-level practices.
Co-Authors Mesak Iek Yundy Hafizriandra