ANALYSIS OF THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS)

Sarbini; Saca Suhendi; Zahra Nur Azizah; Dede Arif Rahman Nurhakim; Muhammad Alif Ramadhan

doi:10.36526/sosioedukasi.v14i4.6637

Authors

Sarbini Universitas Islam Negeri Sunan Gunung Djati Bandung
Saca Suhendi Universitas Islam Negeri Sunan Gunung Djati Bandung
Zahra Nur Azizah Universitas Islam Negeri Sunan Gunung Djati Bandung
Dede Arif Rahman Nurhakim Universitas Islam Negeri Sunan Gunung Djati Bandung
Muhammad Alif Ramadhan Universitas Islam Negeri Sunan Gunung Djati Bandung

DOI:

https://doi.org/10.36526/sosioedukasi.v14i4.6637

Keywords:

Education Quality, Facilities Iand Infrastructure, Transparency, Accountability, BOS IFund Management

Abstract

Education plays an important role in human resource development, and the quality of education is an indicator of a nation's success. Improving the quality of education in Indonesia, especially at the elementary and secondary levels, is supported by the School Operational Assistance Program (BOS). This study examines the management of BOS funds and their impact on the quality of educational facilities and infrastructure. The methods used are library research and content analysis, with a focus on transparency, accountability, and participation in fund management. The results show that effective management of BOS funds can improve the quality of facilities and infrastructure, but there are still obstacles such as late disbursement of funds and low financial literacy. Recommendations for improving management effectiveness include financial management training and digitalization of the reporting system. This study is expected to provide insight and strategic solutions to maximize the use of BOS funds for better education quality.

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